Owner's equity shall be itemized in the balance sheet under the titles such as the paid in investment (or in stock), paid in surplus, surplus from profit and undistributed profit.
在资产负债表上，所有者权益应当按照实收资本(或者股本)、资本公积、盈余公积、未分配利润等项目分项列示。
Article 17 in case capital actually paid by the investors exceeds the registered capital (including stock premiums), an enterprise shall manage the surplus as capital reserve.
第十七条对投资者实际缴付的出资超出注册资本的差额(包括股票溢价)，企业应当作为资本公积管理。
Article 17 in case capital actually paid by the investors exceeds the registered capital (including stock premiums), an enterprise shall manage the surplus as capital reserve.
第十七条对投资者实际缴付的出资超出注册资本的差额(包括股票溢价)，企业应当作为资本公积管理。
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