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# System prepended metadata

title: 12.12 Reporting and Analyzing Equity

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# 12.12 Reporting and Analyzing Equity


## Retained Earnings
![](https://i.imgur.com/MdyELA2.png)
==Retained Earning高不代表公司持有很多現金或是有價值資產==

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## Retained Earnings Restrictions
![](https://i.imgur.com/oRMKp6E.png)
![](https://i.imgur.com/PLrQgDR.png)
Disclose retained earnings restrictions in the notes

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## Statment Presentation
![](https://i.imgur.com/WMiIlmh.png)
![](https://i.imgur.com/4J6Wtbs.png)
公司在購買Treasury Shares後，保留部分Retained Earings，避免Equity過度空虛

#### Preference Shares
![](https://i.imgur.com/PENiJOt.png)
特別股溢價發行5元
#### Share Capital-Ordinary
![](https://i.imgur.com/YvOtxKx.png)
股本 5 * 400,000(特別股未註銷) + 50,000

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## Review
![](https://i.imgur.com/cXlq9FT.png)

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## ROE
Return on Ordinary Shareholders' Equity
![](https://i.imgur.com/kYbost2.png)
Prefernace Shares的股利是固定的
![](https://i.imgur.com/ZB1gSYq.png)