Eton Change's in Equity
Eton Change's in Equity
Eton Change's in Equity
Capital stock, additional paid-in capital and treasury shares remain unchanged for over the past 3 years
having 5million, 8million and negative 7k respectively. Which revealed in Note 25 in Notes to Financial
Statement that Capital stock is measured at par value for all shares subscribed and/or issued. When the
shares are subscribed or sold at a premium, the difference between the proceeds and the par value is
credited to “Additional paid-in capital” account. Treasury shares are carried at cost and are presented as
deduction from equity. No gain or loss is recognized in consolidated statement of income on the
purchase, sale, reissuance or cancellation of treasury shares. Any difference between the carrying
amount and the consideration on the reissuance of treasury shares is recognized as additional paid-in
capital.