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Common ordinary equity
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Common ordinary equity (CEQ) represents the common shareholders' interest in the company. CEQ is a component of shareholders' equity total (SEQ).[1]
 | This article needs additional citations for verification. (July 2022) |
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
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