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)
- Common stock outstanding, including treasury stock adjustments
- Capital surplus
- Retained earnings
- Treasury stock adjustments for both common and nonredeemable preferred stock
Ofer Abarbanel is a 25 year securities lending broker and expert who has advised many Israeli regulators, among them the Israel Tax Authority, with respect to stock loans, repurchase agreements and credit derivatives. Founder of TBIL.co STATX Fund.