Le 4 mai 2021, la plateforme Yahoo Questions/Réponses fermera. Elle est désormais accessible en mode lecture seule. Aucune modification ne sera apportée aux autres sites ou services Yahoo, ni à votre compte Yahoo. Vous trouverez plus d’informations sur l'arrêt de Yahoo Questions/Réponses et sur le téléchargement de vos données sur cette page d'aide.

Guido
Lv 5
Guido a posé la question dans Business & FinanceInvesting · il y a 8 ans

What is included in "other stockholder equity" in the stockholder's equity on the balance sheet?

thanks for your answer

Mise à jour:

@ cactus: have a look at Qualcomm's balance sheet and compare equity in 12Q4 to that in 13Q1.Unrealized gains disappeared and OSE is postive. So what does it mean ?

3 réponses

Pertinence
  • il y a 8 ans
    Réponse favorite

    Perhaps it's Accumulated Other Comprehensive Income (AOCI) - allowed under US GAAP but not under IFRS.

    Components of accumulated other comprehensive income can include unrealized gains or losses from available for sale securities, cash flow hedging derivatives, foreign currency translation, adjustments for minimum pension liability.

    Take a look at this:

    http://www.marketwatch.com/investing/stock/QCOM/fi...

    It appears that the 866,000 in Other Stockholder Equity is the net of:

    Cumulative Translation Adjustment/Unrealized For. Exch. Gain: (105m) <parens = loss

    and

    Unrealized Gain/Loss Marketable Securities: 971m

    Hope this helps...see the link below for more info.

    .

  • ?
    Lv 4
    il y a 5 ans

    Stockholders Equity Definition

  • il y a 8 ans

    Guido, that's a darn good question, but despite a diligent search I cannot find a definition for this term in any financial dictionary. However, looking at a number of financial statements, I notice that "other stockholder equity" is usually a negative number (like in treasury stock), so my GUESS is that this is the equity of minority interest holders, e.g. of shareholders of a company they acquired that did not relinquish or tender their shares in the acquired company.

    Please activate your email in Yahoo Answer (its completely safe and secure) and I will send you a private email if I find a better answer.

Vous avez d’autres questions ? Pour obtenir des réponses, posez vos questions dès maintenant.