What is Owner Equity in Audited Financial Statements?

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.