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
[edit]- Equity (finance)
- History of private equity and venture capital
- Private investment in public equity
- Publicly traded private equity
References
[edit]- ^ "Common ordinary equity definition". capital.com. Retrieved 2022-07-11.