Common ordinary equity (CEQ) represents the common shareholders' interest in the company. CEQ is a component of shareholders' equity total (SEQ).^[1]

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