[$3,000] [$1,000] Shareholders’ equity Paid-in Capital: Capital stock (par): Preferred 10%, $10 par, cumulative, nonparticipating $100 Common $1 par 55 Common stock dividends distributable 5 Additional Paid-in Capital: Paid-in capital excess of par, common 260 – Paid-in capital excess of par, preferred 50 – Paid-in capital share repurchase 8 – Paid-in capital conversion of bonds 7 – Paid-in capital options 9 – Paid-in capital stock award plan 5 – Paid-in capital of stock options 1 – $ 500 Total paid-in capital 1,670 Retained earnings Accumulated Components of Comprehensive Income: Unrealized gains (losses) on investment securities (85) Unrealized net loss on pensions (75) Deferred gains (losses) on derivatives (4) Foreign currency translation adjustments -0- (164) (at cost) (6) Treasury $2,000 shareholders’ equity T18-2
[$3,000] [$1,000] Shareholders’ equity Paid-in Capital: Capital stock (par): Preferred 10%, $10 par, cumulative, nonparticipating $100 Common $1 par 55 Common stock dividends distributable 5 Additional Paid-in Capital: Paid-in capital – excess of par, common 260 Paid-in capital – excess of par, preferred 50 Paid-in capital – share repurchase 8 Paid-in capital – conversion of bonds 7 Paid-in capital – options 9 Paid-in capital – stock award plan 5 Paid-in capital – of stock options 1 Total paid-in capital $ 500 Retained earnings 1,670 Accumulated Components of Comprehensive Income: Unrealized gains (losses) on investment securities (85) Unrealized net loss on pensions (75) Deferred gains (losses) on derivatives (4) Foreign currency translation adjustments -0- (164) Treasury (at cost) (6) shareholders’ equity $2,000 T18-2
Ch18%20Shareholders%20Equity.docx