1. Share capital:

Common stock: refers to the shareholder's equity investment in the company, and the shareholder obtains the ownership of the company by purchasing the shares of the company.

2. Capital reserve:

Stock premium: the capital obtained by a company through the issuance of shares that exceeds the face value.

Other capital reserves: including unconventional increase or decrease of share capital such as company capital reorganization and dividend distribution.

3. Surplus reserve:

Statutory surplus reserve fund: surplus reserve fund formed according to the requirements of laws or regulatory agencies.

Arbitrary surplus reserve fund: the surplus reserve fund independently accumulated by the company, such as development fund and reserve fund.

4. Undistributed profit:

Retained income: the part of the profit that has not been distributed to shareholders in the history of the company.

Undistributed profit: the part of this year's profit that has not been distributed to shareholders.

5. Performance evaluation and adjustment of shareholders' equity:

Performance evaluation: including other comprehensive income (OCI), such as foreign currency exchange adjustment, changes in fair value of available-for-sale financial assets, etc.

Adjustment of shareholders' equity: such as reorganization and merger of shareholders' equity.

6. Minority shareholders' rights and interests:

Minority shareholders' rights and interests: refers to the part of a company that controls subsidiaries but does not fully own them, reflecting the rights and interests of minority shareholders in the net assets of subsidiaries.

7. Adjustment of capital reserve and surplus reserve:

Adjustment of shareholders' equity: such as changes in share capital, stock issuance or repurchase, etc.

These elements that constitute owners' equity are listed in detail in the financial statements as part of the financial position and performance of the enterprise. They reflect the wealth and ability accumulated by enterprises themselves, and are also important indicators of the stability and sustainability of enterprises. These contents can provide investors, stakeholders and management with information about the company's health and financial status, which is of great significance to evaluate the company's financial health and future development potential.