Common Equity

Shareholders' Equity Data, Annual & Interim Item; Field 03501

All Industries:

COMMON EQUITY represents common shareholders' investment in a company.

It includes but is not restricted to:

Common stock value

Retained earnings

Capital surplus

Capital stock premium

Cumulative gain or loss of foreign currency translation, if included in equity per FASB 52 treatment

Goodwill written off (field 03491)

For Non-U.S. Corporations preference stock which participates with the common/ordinary shares in the profits of the company

For Non-U.S. Corporations, if shareholders equity section is not delineated then the following additional accounts are included:

Appropriated and unappropriated retained earnings

Net income for the year, if not included in retained earnings (majority share of income is only included)

Compulsory statutory/legal reserves without specific purpose

Discretionary Reserves if other companies in that country include in their delineated shareholders' equity

Negative Goodwill

It excludes:

Common treasury stocks

ESOP Guarantees

Accumulated unpaid preferred dividends

For U.S. Corporations, excess of involuntary liquidating value for outstanding preferred stock over stated value is deducted

Redeemable common stock (treated as preferred)

For Insurance companies, Unrealized gain/loss on marketable securities (field 03498)


B.            Preferred stock cannot be separated

J.             Before appropriation on net income for the year

L.             No standard text

M.            No standard text

Ongoing update discontinued from Oct 2012

A.            Common shareholders' equity is not delineated

C.            Treasury stock appears on asset side and cannot be separated

D.            Minority interest in current year's income and/or the entire minority interest cannot be separated

F.             A small amount of special reserves cannot be separated (Germany)

G.            Common shareholders' equity is not delineated and is not comparable 

H.            Policyholders equity cannot be separated

I.              Includes non-equity reserves and/or other provisions which cannot be separated

K.            Increase/Decrease due to revaluation of assets

N.            Adjusted to include foreign currency translation gains/losses

O.            Adjusted to exclude treasury stock

P.            Adjusted to include unappropriated net loss

Q.            Adjusted to include unrealized gain/loss on marketable securities

R.            Includes equity portion of untaxed reserves

T.             Includes consolidation adjustments