Capital reserve (beginning+current period increase-current period decrease)
Surplus reserve (beginning+current period increase-current period decrease)
Undistributed profit-year-end (year-end+realized adjusted profit this year-cash dividend to be distributed-accrued surplus reserve)
Goodwill (total fair value share of identifiable net assets adjusted by owners' equity)
Loan: long-term equity investment (adjusted book value)
Minority shareholders' equity (adjusted fair value of identifiable net assets * minority shareholders' equity ratio)
Borrow: investment income
Minority equity income
Undistributed profit-beginning of year
Loans: undistributed profits-year-end
Shareholder's equity distributed