——定义
股东权益的全部披露,包括归属于母公司的部分和非控制性权益(如有),包括其他综合收益(如适用)。包括但不限于:(1)普通股、优先股、额外实收资本、其他资本和留存收益余额;(二)其他综合收益各分类的累计余额和综合收益总额;(三)分项变动的金额和性质,包括授权和流通股数、行权和转换时发行的股数,以及其他综合收益改划为净收入的调整情况;(四)各类授权股票的权利和特权;(五)库存存货的计价依据(除成本外)、购买库存存货的支付金额和会计处理;(六)每期每股和各类股票的已付或者应付股息;(七)股息限制和累计拖欠优先股股息(合计及每股金额);(八)留存收益的分配或限制,如股息限制;(九)会计原则变更、新会计原则的初步采用和先前发布的财务报表错误更正的影响;(十)员工持股计划(ESOP)信托持有的股份;(十一)与发行股本有关的递延报酬;(十二)发行股票收到的票据;(十三)未摊销的股票折价;(十四)未偿认股权证或权利的说明、期限和数量;(十五)认缴股份和认缴应收款项,准重组后新增留存收益和准重组消除亏损的生效日期,以及自生效日起至少十年的新留存日期;(16)后续资本结构变动的追溯效力。
+引用
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