Equity Statements
Financial-statement terms for statements of changes in equity, retained earnings, partners' capital, recognized income and expense, and shareholder-fund movement reconciliations.
Equity-reporting terms for retained earnings, share capital, shareholder equity, partner capital, and statements of equity changes.
Capital, Equity, and Shareholder Reporting is the financial-statement landing page for shareholder equity, capital stock, retained earnings, distributable profit, equity movements, and shareholder-fund reconciliations. It keeps related terms in one branch so readers can move from a broad statement question to the article that owns the evidence.
Use this page when an equity or capital account changes ownership claims, distributions, or per-share analysis. Use the parent Financial Statements page when you need the broader reporting map. For an individual decision, confirm the statement line, disclosure note, reporting period, measurement basis, and calculation before relying on the term.
Use the table below to choose the branch that matches the statement, filing, account, ratio, or disclosure being reviewed.
| Branch | Use it for |
|---|---|
| Equity Statements and Movement Reconciliations | Financial-statement terms for statements of changes in equity, retained earnings, partners’ capital, recognized income and expense, and shareholder-fund movement reconciliations. |
| Retained Earnings and Distributable Profits | Financial-statement terms for retained earnings, accumulated profits, distributable profits, dividends in arrears, and liquidation dividends. |
| Shareholder Equity and Capital Stock | Financial-statement terms for shareholder equity, capital stock, share premium, treasury stock, stated value, and weighted-average shares. |
Shareholder equity can fall after a large buyback even when the company is profitable.
Equity Reporting content is educational and does not provide personalized investment, tax, legal, accounting, audit, valuation, or securities advice.
Choose a subsection first. Deeper term pages live inside each subsection, which keeps large topic hubs readable.
Financial-statement terms for statements of changes in equity, retained earnings, partners' capital, recognized income and expense, and shareholder-fund movement reconciliations.
Financial-statement terms for retained earnings, accumulated profits, distributable profits, dividends in arrears, and liquidation dividends.
Financial-statement terms for shareholder equity, capital stock, share premium, treasury stock, stated value, and weighted-average shares.