What does shareholders' equity include?

Legal analysis: Shareholders' equity includes the following five parts: First, capital stock, that is, capital stock calculated at face value. The second is the capital reserve, including the premium of stock issuance, the revaluation and appreciation of legal property, and the value of donated assets. The third is surplus reserve, which is divided into statutory surplus reserve and arbitrary surplus reserve. The former is extracted according to 10% of the company's after-tax profit to cope with business risks. When the accumulated amount of statutory surplus reserve fund reaches 50% of the registered capital, it may not be withdrawn. The fourth is the statutory public welfare fund, which draws 5%- 10% from the after-tax profit for the company's welfare facilities. Fifth, undistributed profits refer to the profits reserved by the company for distribution or to be distributed in future years.

Legal basis: People's Republic of China (PRC) Company Law.

Article 81 Where a joint stock limited company is established by means of sponsorship, the registered capital shall be the total share capital subscribed by all sponsors registered at the company registration authority. The initial contribution of all promoters of the company shall not be less than 20% of the registered capital, and the rest shall be fully paid by the promoters within two years from the date of establishment of the company; Among them, the investment company can pay in full within five years. No shares may be sold to others before the full amount of shares has been paid. Where a joint stock limited company is established by offering, the registered capital shall be the total paid-in share capital registered with the company registration authority. The minimum registered capital of a joint stock limited company is RMB 5 million. Where laws and administrative regulations have higher provisions on the minimum registered capital of a joint stock limited company, those provisions shall prevail.

Article 82 The articles of association of a joint stock limited company shall specify the following items: (1) the name and domicile of the company; (2) The business scope of the company; (3) The mode of establishment of the company; (4) The total number of shares, the amount of each share and the registered capital of the company. (five) the name of the promoters, the number of shares subscribed, the mode and time of capital contribution; (6) The composition, powers and rules of procedure of the board of directors; (7) The legal representative of the company; (8) Composition, powers and rules of procedure of the board of supervisors. (9) Measures for profit distribution of the company; (10) Reasons for the dissolution of the company and liquidation methods. (eleven) the company's notice and announcement; (12) Other matters that need to be stipulated by the shareholders' meeting.