Equity

Share Capital 

Capital stock is classified as equity when there is no obligation to the transfer of cash or other assets. Incremental costs directly attributable to the issue of new shares or options are shown in equity as a deduction from the proceeds, net of tax. 


Additional paid-in capital 

Additional paid-in capital pertains to premium paid over the par value of shares. 


Retained earnings (deficit) 

Retained earnings (deficit) include all the accumulated earnings (losses) of the Company.  

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