The total equity of state-owned capital refers to the total amount of ownership equity enjoyed by the state as the owner in the enterprise, including the total amount of paid-in capital, capital reserve, surplus reserve, undistributed profits and other items. It reflects the size of the state's interest in the enterprise and the degree of ownership of the enterprise's net assets. The following is a detailed analysis of the calculation of the total equity of state-owned capital:
The calculation method of total equity in state-owned capital is mainly based on the owner's equity part of the company's financial statements, usually using consolidated statement data (in the case of subsidiaries). The specific calculation method includes the total owner's equity items.
Total equity of state-owned capital = paid-in capital (or share capital) + capital reserve + surplus reserve + undistributed profits + other comprehensive income (if applicable) - minority interests (if applicable).
1.Paid-up capital (or share capital).: refers to the capital actually invested by the investor in the enterprise in accordance with the articles of association, contracts and agreements.
2.Capital reserve: refers to the part of the capital contribution received by the enterprise from investors in excess of its share of the registered capital or share capital, and the capital accumulation formed by other non-operating income.
3.Surplus reserve: refers to the accumulated funds withdrawn from the net profit of the enterprise in accordance with the regulations, including the statutory surplus reserve and the arbitrary surplus reserve.
4.Undistributed profits: refers to the profit retained by the enterprise after the net profit realized by the enterprise over the years after making up for the loss, withdrawing the surplus reserve and distributing the profit to investors.
5.Other comprehensive income: refers to the gains and losses that are not recognized in the current profit or loss, such as the gains or losses arising from changes in the fair value of financial assets (if applicable).
6.Minority interests: In the consolidated statements, refers to the portion of the owner's equity of a non-wholly owned subsidiary that is not attributable to the parent company, if applicable.
1.The amount of each item of owner's equity is obtained from the financial statements of the business.
2.According to the above formula, the amount of each item is added up to obtain the preliminary calculation result of the total amount of state-owned capital equity.
3.Check whether there are any items that need to be adjusted, such as other comprehensive income, minority interests, etc., and make corresponding adjustments.
4.The final total amount of state-owned capital equity is obtained.
Suppose that in the financial statements of a state-owned enterprise, the owner's equity part is as follows:
1.Paid-in capital: 10 million yuan.
2.Capital reserve: 5 million yuan.
3.Surplus reserve: 3 million yuan.
4.Undistributed profit: 2 million yuan.
5.Other comprehensive income: 00,000 yuan.
6.Minority interests (in consolidated statements): -1 million yuan (indicating that 1 million yuan of interests in non-wholly-owned subsidiaries does not belong to the parent company).
Based on the above data, the total equity of state-owned capital is calculated as follows:
Total equity of state-owned capital = 10 million yuan (paid-in capital) + 5 million yuan (capital reserve) + 3 million yuan (surplus reserve) + 2 million yuan (undistributed profits) - 1 million yuan (minority interests).
19 million yuan.
Therefore, the total state-owned capital equity of the enterprise is 19 million yuan. This calculation result reflects the scale of the state's equity in the enterprise, which is of great significance for evaluating the preservation and appreciation of state-owned assets and formulating the state-owned capital operating budget.