Common ordinary equity

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)

less:
 * 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