### Question
How is the "equity capital" defined?


### Answer
The term **equity capital** is defined in *5 U.S.C. § 8438* as follows -

> common and preferred stock, surplus, undivided profits, contingency reserves, and other capital reserves

#### Citation:
  - *5 U.S.C. § 8438*
  - Heading: **PART III-EMPLOYEES > Subpart G-Insurance and Annuities > CHAPTER 84-FEDERAL EMPLOYEES&rsquo; RETIREMENT SYSTEM > SUBCHAPTER III-THRIFT SAVINGS PLAN**

