1, share capital;
2. Capital reserve, such as stock issuance premium, revaluation and appreciation of legal property, etc.
3. Surplus reserves include statutory surplus reserves and arbitrary surplus reserves. The statutory surplus reserve is drawn at one tenth of the after-tax profit. When the accumulated amount of statutory surplus reserve fund exceeds half of the registered capital, it can no longer be withdrawn;
4. Undistributed profits.
The proportion of shareholders' equity should be appropriate. The proportion of equity is too small, indicating that the enterprise is heavily in debt, which easily weakens the company's ability to resist external shocks. If the equity ratio is too large, it shows that the enterprise has not made good use of financial leverage to expand its business scale.
Legal basis: Article 34 of the Company Law of People's Republic of China (PRC), the shareholders who have the right to share the dividend and the preemptive right shall share the dividend according to the proportion of the paid-in capital contribution; When the company increases its capital, shareholders have the priority to subscribe for the capital contribution in proportion to the paid-in capital contribution. Except that all shareholders agree not to pay dividends according to the proportion of capital contribution or not to subscribe for capital contribution in priority.