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It's the owners right in the company which includes the share capital, current account, reserves and retained earnings
Its the details about the amount of capital contributed by owners and amount of reserve in terms of profit carried from many years.
I agree with Ahmed Mostafa answer
not in Audit Financial Reports only but the owner's Equity is include Owner Liabilities
Owner Rights in the Company
it's include
Capital Or Share Capital
Partners Current Account Or Owner's Current Accounts
Legal Reserves and -or- General Reserves
Divided
Treasury shares
Other Reserves
Retain Earnings
and any owner's rights
name some time change as business legal type
Thanks & Regards
Issuance of stock
The contribution by issuing equity firms moment established to enable the founding shareholders of the IPO in the initial capital, or during the later stages of life when they need to increase their capital.
And the motive behind it are several reasons such as the desire to increase liquidity to face financial problems afflict them (Kamtsas example earlier losses), or to finance new investment projects in order to expand its activities and develop its business, or engage in the capital of rival companies to strategic considerations or operating companies in other sectors Bbaos only pure investment.
Shareholders rights
Enjoy shareholders (shareholders in the company), a set of their rights under the law, are as follows:
The right to a share of the distributable annual profit determined by the general assembly of shareholders, and the distribution of these profits based on the share of each shareholder in the company's capital.
The right to a share of the result of liquidation of the company if they are solved or expired.
The right to contribute to the company's management through the right to vote during the regular and special shareholders' general masses, and the right to run for membership of the Board of Directors. And it owns all shares usually one vote, unless otherwise stated in the Basic Law of the company in exceptional cases.
The right to access to information and access to all the necessary follow-up to the company's business and the outcome of its activities within the time limits prescribed by law documents.
