- Statement of Stockholders' Equity
USAIn financial accounting, a statement which presents the balances in a company's stockholders' equity accounts as of the beginning and the end of a particular time period and the changes in each account during the reporting period. The major elements of stockholders' equity include capital stock, additional paid-in capital, retained earnings, treasury stock, unrealized loss on long-term investments, and foreign currency translation gains and losses.See also
Practical Law Dictionary. Glossary of UK, US and international legal terms. www.practicallaw.com. 2010.