As shown in the figure above, comparing the amount of shareholders' equity at the end of 2015 and 2016, the distribution of profits attributable to the parent company's shareholders' equity increased by 2.42 billion, and a total of 7.94 billion at the end of 2016.

2025/07/0800:25:38 hotcomm 1257

HOwner's Equity Change Table reflects the increase or decrease of the components that constitute the owner's equity in the current period. Explaining how shareholders' equity changes due to the profit and loss of the business operations and the issuance of cash dividends in a specific time is the most important information to explain whether the management class treats shareholders fairly.

As shown in the figure above, comparing the amount of shareholders' equity at the end of 2015 and 2016, the distribution of profits attributable to the parent company's shareholders' equity increased by 2.42 billion, and a total of 7.94 billion at the end of 2016. - DayDayNews


01
What is owner equity change table

owner equity project is also a focus of investors, because when an investor, for example, you buy stocks of a company, you actually become a member of the owner, and the quality of the owner equity of the company is closely related to you.

For example, in 2015, the Vanke equity war caused a lot of controversy due to the intervention of capital tycoons. Although the Vanke equity dispute ended in the end, the fierce conflict between Vanke's management and shareholders at that time made ordinary investors and shareholders worried that their own interests would be affected - Vanke's stocks.

So how can we see whether the corporate management has treated all investors and shareholders fairly? In fact, there is only one in the financial statements, namely the owner's equity change statement. owner equity changes table reflects the increase or decrease of the components that constitute the owner equity in the current period. Explaining how shareholders' equity changes due to the profit and loss of the business operations and the issuance of cash dividends in a certain period of time is the most important information to explain whether the management class treats shareholders fairly.

As shown in the figure above, comparing the amount of shareholders' equity at the end of 2015 and 2016, the distribution of profits attributable to the parent company's shareholders' equity increased by 2.42 billion, and a total of 7.94 billion at the end of 2016. - DayDayNews

Since 2007, the shareholder equity part of listed companies has separated from the original balance sheet , forming the fourth statement of the financial statement. Just as the cash flow statement on the first row of the balance sheet cannot reflect the entire or the changes in the subject year. can only see the owner's equity at the beginning and end of the period in the balance sheet, but the changes in equity cannot be reflected intuitively, so this owner's equity change statement is available, so this table can also be regarded as an appendix to the balance sheet.

As shown in the figure above, comparing the amount of shareholders' equity at the end of 2015 and 2016, the distribution of profits attributable to the parent company's shareholders' equity increased by 2.42 billion, and a total of 7.94 billion at the end of 2016. - DayDayNews

Owner's equity part content in a company's balance sheet

02
What are the contents of shareholders' equity usually?

shareholder equity is also called net assets. It refers to the remaining part of the total assets of the enterprise after deducting liabilities, including equity, capital reserve , surplus reserve , undistributed profits, and other comprehensive income. shareholder rights also represent the shareholder's ownership of the enterprise and reflect the economic benefits enjoyed by shareholders in the enterprise's assets. Simply put, the greater the shareholders' equity, the stronger the company's strength.

As shown in the figure above, comparing the amount of shareholders' equity at the end of 2015 and 2016, the distribution of profits attributable to the parent company's shareholders' equity increased by 2.42 billion, and a total of 7.94 billion at the end of 2016. - DayDayNews) Share capital: paid-in capital ( shares Co., Ltd. is called share capital, and other companies such as limited liability companies and other forms of enterprises are called paid-in capital), that is, the registered capital on the business license is equal to the total number of shares multiplied by the face value of the stock.

stock face value, also known as "stock ticket value" and "face price", is the face value amount indicated by a joint-stock company on the issued stocks. It is in units of yuan/share, and its function is to indicate the amount of capital contained in each stock.

If the total share capital of a listed company is 10 million yuan, holding a share of shares means that the shares occupied by the joint-stock company are 10 million. The face value of the stocks circulating in on Shanghai and Shenzhen Stock Exchange in my country is one yuan per share. The only exception is that the face value of Zijin Mining is 0.1 yuan.

As shown in the figure above, comparing the amount of shareholders' equity at the end of 2015 and 2016, the distribution of profits attributable to the parent company's shareholders' equity increased by 2.42 billion, and a total of 7.94 billion at the end of 2016. - DayDayNews) Capital reserve: When the actual funds invested by the shareholder exceed the registered capital, the extra part is the capital reserve.

For example, the company's registered capital is 1 million, and A has invested 500,000 yuan, but when investing, it is agreed that A can only enjoy 20% of the share, that is, 200,000 yuan, so the additional 300,000 yuan will be used as capital reserve.

For listed companies, for example, if 100 million shares are issued, each share is worth 1 yuan, then the total share capital is 100 million. If the selling price per share is 20 yuan, it is equivalent to raising 2 billion yuan of funds through stocks, but only 100 million is the equity (registered capital), and the remaining 1.9 billion is the capital reserve.

In addition, acceptance of donations, revaluation and appreciation of statutory property, etc. are also the scope of capital reserves and have nothing to do with the company's income.

As shown in the figure above, comparing the amount of shareholders' equity at the end of 2015 and 2016, the distribution of profits attributable to the parent company's shareholders' equity increased by 2.42 billion, and a total of 7.94 billion at the end of 2016. - DayDayNews

Constitution of owner's equity

As shown in the figure above, comparing the amount of shareholders' equity at the end of 2015 and 2016, the distribution of profits attributable to the parent company's shareholders' equity increased by 2.42 billion, and a total of 7.94 billion at the end of 2016. - DayDayNews) Surplus reserve: Conventionally speaking, surplus reserve refers to statutory surplus reserve . For example, the profit of a company is 10 million, but it cannot be divided by shareholders. The Company Law stipulates that at least 10% of the profit must be retained as 1 million as surplus reserve. Another type of surplus reserve is arbitrary surplus reserve , which is mainly withdrawn by listed companies in accordance with the resolutions of the shareholders' meeting. The difference between

statutory surplus reserve and arbitrary surplus reserve is that the basis for each of them is different. The former is mandatory for withdrawal based on national laws or administrative regulations, with the purpose of dealing with business risks, while the latter is withdrawn at the company's own discretion.

As shown in the figure above, comparing the amount of shareholders' equity at the end of 2015 and 2016, the distribution of profits attributable to the parent company's shareholders' equity increased by 2.42 billion, and a total of 7.94 billion at the end of 2016. - DayDayNews) Undistributed profit: For example, if a company's profit has 10% of it, it must be recorded as the surplus reserve, and the remaining 90% will be determined by shareholders. Of these 90%, only 50% may be taken away by shareholders, and the remaining 40% will continue to stay in the company and record undistributed profits.

that is, surplus reserve is the profit that the law does not allow the company to distribute, and undistributed profit is the profit that the company shareholders themselves decide not to distribute. Of course, if undistributed profits are not divided this year, as long as the company has sufficient cash flow, it can also be distributed in the next year.

5) Other comprehensive income: Asset appreciation caused by non-profit is other comprehensive income. For example, Company A purchased the shares of Company B as available-for-sale financial assets. On December 1, 2015, the cost at the time of purchase was 1 million yuan, and on December 31, 2016, the fair value of the shares was 1.2 million yuan.

However, such a value-added is just price fluctuation in the capital market and does not generate real cash inflows and outflows. If profits are confirmed at this time, it will lead to "inflated" or "decrease" of profits, giving others the feeling that we have made money, but in fact it is not. A company's profits will definitely cause an increase in assets, but there is usually another condition for making profits, namely foreign transactions. Therefore, the stocks here can only be considered to have earned 200,000 yuan after they are sold, so the 200,000 yuan here is the potential future profit of Company A, not the current profit of Company A.

03
The composition of changes in owner's equity


In the "Notice of the Ministry of Finance on Doing a Good Job in the 2009 Annual Report" made corresponding adjustments to the changes in owner's equity: delete the "gains and losses directly included in the owner's equity" items and all detailed items, and add "other comprehensive income" items. The change of equity of the owner (shareholder) includes two parts: the first and the first and the first. The first table of

mainly includes: compilation unit, compilation date, currency unit and other basic information. The formal table is the main body of the equity change table, which specifically reflects the various contents of the increase or decrease of the equity of the enterprise owner, i.e. shareholders.

Owner's Equity Changes List of the components of the owner's equity horizontally, which originally included four parts: paid-in capital, capital reserve, surplus reserve and undistributed profit. Now the owner's equity items in the balance sheet have added "other comprehensive income" items, so the owner's equity changes should also add "other comprehensive income" items horizontally, so that the components have changed from the original four items to five items.

vertically means that causes changes in owner's equity. Delete the specific components of the comprehensive income and list the "Total Comprehensive Income" item.Because other comprehensive income items that constitute comprehensive income have been reported in the income statement and do not need to be re-stated in the owner's equity change statement. There are many things that cause changes in owner's equity in a vertical direction, and the length is already long. Recapitating the specific components of the comprehensive income makes the information in the report overload, which is not conducive to the decision-making of the report users.

Among them, the owner's equity can be divided into shareholders' equity and minority shareholders' equity attributable to the parent company's shareholders (as shown in the figure below). When the subsidiaries included in the scope of merger are not 100% controlled by the parent company, there are two major types of shareholders in the subsidiary, one is the parent company, and the other is other shareholders other than the parent company, that is, minority shareholders. For example, Company A holds 60% of the shares of Company B, so 60% of the equity will be calculated into the shareholders' equity attributable to the parent company's shareholders, and the remaining 40% is held by others, that is, minority shareholders. The statements of a single company have only owner's interests and no minority shareholders' interests.

As shown in the figure above, comparing the amount of shareholders' equity at the end of 2015 and 2016, the distribution of profits attributable to the parent company's shareholders' equity increased by 2.42 billion, and a total of 7.94 billion at the end of 2016. - DayDayNews

As shown in the figure above, comparing the amount of shareholders' equity at the end of 2015 and 2016, the distribution of profits attributable to the parent company's shareholders' equity increased by 2.42 billion, and a total of 7.94 billion at the end of 2016. - DayDayNews016 Shenzhen Special Economic Zone Real Estate (Group) Co., Ltd.

shareholder equity changes table -number of this year

As shown in the figure above, comparing the amount of shareholders' equity at the end of 2015 and 2016, the distribution of profits attributable to the parent company's shareholders' equity increased by 2.42 billion, and a total of 7.94 billion at the end of 2016. - DayDayNews

As shown in the figure above, comparing the amount of shareholders' equity at the end of 2015 and 2016, the distribution of profits attributable to the parent company's shareholders' equity increased by 2.42 billion, and a total of 7.94 billion at the end of 2016. - DayDayNews016 Shenzhen Special Economic Zone Real Estate (Group) Co., Ltd.

shareholder equity changes table -number of last year

04
What should the main changes in owner equity changes mainly ?

owner equity change statement is directly linked to the owner (shareholder) equity. From the perspective of protecting the owner's equity, it lists the changes in equity: the increase or decrease of the total equity, important transactions and matters of the change, etc.

As shown in the figure above, comparing the amount of shareholders' equity at the end of 2015 and 2016, the distribution of profits attributable to the parent company's shareholders' equity increased by 2.42 billion, and a total of 7.94 billion at the end of 2016. - DayDayNews

Shareholder equity changes table Key content

Usually, the following points will be paid attention to the owner equity changes table:

As shown in the figure above, comparing the amount of shareholders' equity at the end of 2015 and 2016, the distribution of profits attributable to the parent company's shareholders' equity increased by 2.42 billion, and a total of 7.94 billion at the end of 2016. - DayDayNews) Changes in share capital

Through the changes in share capital, it can be judged by the company's financial status, whether it is a positive or negative change. If the equity capital changes positively, it means that the company's financial situation is good and the scale of development is constantly expanding. If the equity capital changes negatively, it usually indicates that the company's financial situation is deteriorating, such as a listed company reducing capital through to make up for the accumulated losses. But there are also some reasons because a company needs huge amounts of funds in its early stages of establishment, and after it gets on track, capital may be oversupply, so capital reduction is needed to adjust the financial structure.

As shown in the Vanke shareholder equity change list below in the article, Vanke's equity capital decreased at the end of 2015 and at the end of 2016, but overall it is still stable. Note: Vanke Enterprise Co., Ltd. opened a special securities repurchase account at the Shenzhen Branch of China Securities Depository and Clearing Co., Ltd. on September 15, 2015, and repurchased 12,480,299 shares of the company's A shares from September 18, 2015 to December 31, 2015. According to relevant regulations, the rights will be lost from the date of the transfer of shares to the repurchase of the special securities account. Based on this, Vanke completed the above-mentioned 12,480,299 A-share repurchase share cancellation procedures at the Shenzhen Branch of China Securities Depository and Clearing Co., Ltd. on January 14, 2016. It is understood that after the cancellation of this share repurchase, Vanke's total share capital decreased from 11,048,801,800 shares to 11,039,132,001 shares, a decrease of 9,669,799 shares.

As shown in the figure above, comparing the amount of shareholders' equity at the end of 2015 and 2016, the distribution of profits attributable to the parent company's shareholders' equity increased by 2.42 billion, and a total of 7.94 billion at the end of 2016. - DayDayNews) Cumulative status of capital reserves

Capital reserves are mainly premiums generated by relevant equity exchanges between enterprises and shareholders, and can be used as capital increase. Although the capital reserve conversion to increase capital cannot lead to an increase in the total owner's equity, the capital reserve conversion to increase capital can change the capital structure of the enterprise and reflect the potential of the enterprise's stable and sustainable development. On the other hand, for a joint-stock company, it will increase the shares held by investors, thereby increasing the circulation of the company's stock, thereby activating the stock price, increasing the trading volume of the stock and the liquidity of the capital. In addition, for creditors, paid-in capital is the most essential manifestation of owners' equity and an important influencing factor in their consideration of investment risks.Therefore, converting capital reserves to increase capital can not only better reflect investors' rights and interests, but also affect creditors' credit decisions.

As shown in the Vanke shareholder equity change list below in the article, the capital reserve was 8.71 billion yuan at the end of 2015 and the capital reserve was 8.86 billion yuan at the end of 2016, an increase of nearly 100 million yuan, which is not very large. Vanke's basic financial guarantee capabilities have not changed much.

As shown in the figure above, comparing the amount of shareholders' equity at the end of 2015 and 2016, the distribution of profits attributable to the parent company's shareholders' equity increased by 2.42 billion, and a total of 7.94 billion at the end of 2016. - DayDayNews

Vanke 2015 annual merged shareholder equity change table

As shown in the figure above, comparing the amount of shareholders' equity at the end of 2015 and 2016, the distribution of profits attributable to the parent company's shareholders' equity increased by 2.42 billion, and a total of 7.94 billion at the end of 2016. - DayDayNews

Vanke 2016 annual merged shareholder equity change table

As shown in the figure above, comparing the amount of shareholders' equity at the end of 2015 and 2016, the distribution of profits attributable to the parent company's shareholders' equity increased by 2.42 billion, and a total of 7.94 billion at the end of 2016. - DayDayNews) Changes in retained surplus

retained surplus refers to the accumulation of retention within the enterprise extracted or formed from the net profit achieved by the enterprise over the years, including two components: surplus reserve and undistributed profit. Retained surplus = net profit + (or net loss reduction) Retained profit at the beginning of the period - dividend paid to shareholders. Retaining surplus can be used to expand operations, invest in new businesses, buy back stocks, etc.

As shown in the figure above, Vanke's surplus reserves and undistributed profits at the end of 2015 were 28.06 billion and 52.59 billion, and the two figures at the end of 2016 were 32.54 billion and 61.2 billion, and the surplus reserves and undistributed profits increased by nearly 4.5 billion and 8.6 billion respectively. Based on the entire financial report in 2016, Vanke held a cash and 87.03 billion yuan, and the net profit attributable to shareholders of listed companies was 21.02 billion yuan. It was so arrogant, rich, and too rich!

As shown in the figure above, comparing the amount of shareholders' equity at the end of 2015 and 2016, the distribution of profits attributable to the parent company's shareholders' equity increased by 2.42 billion, and a total of 7.94 billion at the end of 2016. - DayDayNews

As shown in the figure above, comparing the amount of shareholders' equity at the end of 2015 and 2016, the distribution of profits attributable to the parent company's shareholders' equity increased by 2.42 billion, and a total of 7.94 billion at the end of 2016. - DayDayNews

As shown in the figure above, comparing the amount of shareholders' equity at the end of 2015 and 2016, the distribution of profits attributable to the parent company's shareholders' equity increased by 2.42 billion, and a total of 7.94 billion at the end of 2016. - DayDayNews) The impact of other adjustment items for shareholder equity

Analysis of other adjustment items that cause the increase or decrease of shareholder equity, you can understand whether long-term equity investment is lower than the book value, the difference in foreign currency transactions or foreign currency financial statements conversion, the net loss of unidentified pension costs, and the purchase and disposal of stocks stored.

As shown in the figure above, comparing treasury stock and other comprehensive income at the end of 2015 and 2016. Treasury stocks decreased first and then increased. In 2015, Vanke bought 160 million shares from shareholders, which is equivalent to reducing capital and shares. In 2016, treasury shares were added for the original purpose, such as issuing them to management for incentives, which is equivalent to increasing capital and shares. The overall meaning is similar to the company's need to incentivize management but does not give cash to the company's stocks, so the company bought the company's stocks from the market and kept them in their hands for the time being, and the stocks will be issued when the incentive plan is implemented in 2016. One decrease and one increase means no change. Other comprehensive income decreased from 450 million to 390 million, and decreased by 60 million, with little impact on the outside as a whole.

5) Changes in total shareholder equity

Finally, the changes in total shareholder equity can be analyzed to understand the trend and influencing factors. In addition, the total amount of shareholders' equity listed in the statement of changes in shareholders' equity must be equal to the total amount of shareholders' equity on the balance sheets of the first and next two periods.

As shown in the figure above, comparing the shareholders' equity at the end of 2015 and 2016, the distribution of profits attributable to the parent company's shareholders' equity increased by 2.42 billion, and a total of 7.94 billion at the end of 2016. The distribution of profits to minority shareholders' equity increased by 530 million, with a total of 3.8 billion at the end of 2016.

As shown in the figure above, comparing the amount of shareholders' equity at the end of 2015 and 2016, the distribution of profits attributable to the parent company's shareholders' equity increased by 2.42 billion, and a total of 7.94 billion at the end of 2016. - DayDayNews

So from the owner's equity change list, Vanke's equity dispute ultimately did not affect the owner's final income, especially the rights and interests of minority shareholders. For them, no matter what the outcome of the Vanke equity war is, as long as the interests of ordinary investors can be guaranteed, it will be a great thing for them.

attached to Vanke's other three major reports in 2016:

As shown in the figure above, comparing the amount of shareholders' equity at the end of 2015 and 2016, the distribution of profits attributable to the parent company's shareholders' equity increased by 2.42 billion, and a total of 7.94 billion at the end of 2016. - DayDayNews

consolidated balance sheet

consolidated cash flow statement

consolidated income statement

As shown in the figure above, comparing the amount of shareholders' equity at the end of 2015 and 2016, the distribution of profits attributable to the parent company's shareholders' equity increased by 2.42 billion, and a total of 7.94 billion at the end of 2016. - DayDayNews

As shown in the figure above, comparing the amount of shareholders' equity at the end of 2015 and 2016, the distribution of profits attributable to the parent company's shareholders' equity increased by 2.42 billion, and a total of 7.94 billion at the end of 2016. - DayDayNews

consolidated cash flow statement

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