Capital Stock
Capital Stock is an equity or reserve account used to explain retained profits, capital buffers, or shareholder claims.
Accounting terms for capital stock, non-equity shares, ordinary shareholders equity, and share premium accounts.
Share Capital and Ordinary Equity covers capital stock, non-equity shares, ordinary shareholders equity, and share premium accounts.
Use these pages when equity classification changes book value, distributable profits, capital structure, reserves, restrictions, or ownership analysis. It sits inside Share Capital and Owner Equity, so readers can move up when the broader accounting context matters.
Use the table below to choose the narrower accounting branch before applying a term to a statement line, model input, audit trail, tax schedule, covenant test, or management report.
| Area | Use it for |
|---|---|
| Capital Stock | Capital Stock is an equity or reserve account used to explain retained profits, capital buffers, or shareholder claims. |
| Non-Equity Share | Non-Equity Share is an equity or reserve account used to explain retained profits, capital buffers, or shareholder claims. |
| Ordinary Shareholders’ Equity | Ordinary shareholders’ equity is the portion of equity attributable to common shareholders after liabilities and any higher-priority equity claims are deducted. |
| Share Premium Account | Share Premium Account is an equity or reserve account used to explain retained profits, capital buffers, or shareholder claims. |
Equity-accounting content is educational and does not provide accounting, tax, legal, corporate-finance, investment, or valuation advice.
Choose a subsection first. Deeper term pages live inside each subsection, which keeps large topic hubs readable.
Capital Stock is an equity or reserve account used to explain retained profits, capital buffers, or shareholder claims.
Non-Equity Share is an equity or reserve account used to explain retained profits, capital buffers, or shareholder claims.
Ordinary shareholders' equity is the portion of equity attributable to common shareholders after liabilities and any higher-priority equity claims are deducted.
Share Premium Account is an equity or reserve account used to explain retained profits, capital buffers, or shareholder claims.