Owner's equity OWNERS' EQUITY Capital Capita Paid-up capital (or stock) Paid-up capital (or stock) Paid-up capital Paicl-up capital Paid-up stock Returned investment Investment Returned Capital reserve Capital reserve

Capital (or stock) premium Cpital (or Stock) premium Receive non-cash donate reserve Equity investment reserve Stock right investment reserves Appropriation transferred to Allocate sums changeover in foreign currency capital conversion difference Foreign currency capital Other capital reserves Other

capital reserveSurplus reservesLegal surplusFree surplus reservesLegal public welfare fundReserve fundEnterprise expension fundProfits capitalizad on return of investmentProfitsProfits for the year

Current year profitsProfit distributionOther chengeover inWithdrawal legal surplusWithdrawal legal surplus Withdrawal legal public welfare funds Withdrawal reserve fund Withdrawal reserve fund Withdrawal reserve for business expansion Withdrawal employee rewards and welfare funds

Withdrawal staff and workers' bonus and welfare fundProfits capitalizad on return of investmentPreferred Stock dividends payableCurrent year profitsProfit distributionOther chengeover inWithdrawal legal surplus

Withdrawal legal public welfare funds Withdrawal reserve fund Withdrawal reserve fund Withdrawal reserve for business expansion Withdrawal staff and workers' bonus and welfare fund Withdrawal staff and workers' bonus and welfare fund Profits capitalizad on return of investment Preference shares payable

Preferred Stock dividends payable Withdrawal other common accumulation fund Common Stock dividends payable Common Stock dividends change to assets (or stock) Undistributed profit