What are the items included in the Equity Section of a Co. Financial ?

- Share Capital (Ordinary Shares or Common Stock)

- Preferred Stock or Preference Shares

- Retained Earnings [Current year and prior years profit, (if company is more than1 year old)]

- Reserves (Dividend Equilisation Reserves,Revaluation Reserves, Capital Reserve, Statutory Reserve)

- Treasury Stock (Shares where company public has no right) Shown as deductions from Paid-up Capital

- Redeemable Capital

- Stock Options

Issued Capital & Reserves