Common ordinary equity

Common Ordinary Equity (CEQ) represents the common shareholders' interest in the company. CEQ is a component of Shareholders' Equity Total (SEQ).[1]

CEQ is the sum of:

  • Common/Ordinary Stock (Capital) (CSTK)
  • Capital Surplus/Share Premium Reserve (CAPS)
  • Retained Earnings (RE)

less:

  • Treasury Stock Total (All Capital) (TSTK)

CEQ includes:

  • Common stock outstanding, including treasury stock adjustments
  • Capital surplus
  • Retained earnings
  • Treasury stock adjustments for both common and nonredeemable preferred stock

See also

References

  1. ^ "Common ordinary equity definition". capital.com. Retrieved 2022-07-11.
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