Common ordinary equity (Ofer Abarbanel online library)

Common Ordinary Equity (CEQ) represents the common shareholders’ interest in the company. CEQ is a component of Shareholders’ Equity Total (SEQ).

CEQ is the sum of:

  • Common/Ordinary Stock (Capital) (CSTK)
  • Capital Surplus/Share Premium Reserve (CAPS)
  • Retained Earnings (RE)


  • 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


Ofer Abarbanel online library