Editing Balance sheet (section)

===Equity / capital===
The net [[asset]]s shown by the balance sheet equals the third part of the balance sheet, which is known as the [[shareholders' equity]]. It comprises:
# Issued capital and [[reserve (accounting)|reserves]] attributable to equity holders of the [[parent company]] (controlling interest)
# [[Minority interest|Non-controlling interest]] in equity

Formally, shareholders' equity is part of the company's liabilities: they are funds "owing" to shareholders (after payment of all other liabilities); usually, however, "liabilities" are used in the more restrictive sense of liabilities excluding shareholders' equity. The balance of assets and liabilities (including shareholders' equity) is not a coincidence.  Records of the values of each account in the balance sheet are maintained using a system of accounting known as [[double-entry bookkeeping]]. In this sense, shareholders' equity by construction must equal assets minus liabilities, and thus the shareholders' equity is considered to be a residual.
 
Regarding the items in the equity section, the following disclosures are required:
# Numbers of [[share (finance)|shares]] authorized, issued and fully-paid, and issued but not fully paid
# [[Par value]] of shares
# Reconciliation of shares outstanding at the beginning and the end of the period
# Description of rights, preferences, and restrictions of shares
# [[Treasury share]]s, including shares held by [[subsidiary|subsidiaries]] and associates
# Shares reserved for issuance under [[option (finance)|option]]s and [[contract]]s
# A description of the nature and purpose of each reserve within owners' equity