TeachMeFinance.com - explain Common equity (book value)
Common equity (book value) The term 'Common equity (book value)' as it applies to the area of energy can be defined as ' The retained earnings and common stock earnings plus the balances in common equity reserves and all other common stock accounts. This also includes the capital surplus, the paid-in surplus, the premium on common stocks, except those balances specifically related to preferred or preference stocks; less any common stocks held in the treasury'.
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