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Amount of increase to additional paid-in capital (APIC) for recognition of cost for award under share-based payment arrangement.

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Amount after tax of increase (decrease) to equity or (increase) decrease to net assets, resulting from the cumulative effect adjustment of a new accounting principle applied in the period of adoption.

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Amount of paid and unpaid common stock dividends declared with the form of settlement in cash, stock and payment-in-kind (PIK).

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A roll forward is a reconciliation of a concept from the beginning of a period to the end of a period.

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Adjustment to retained earnings for the increase in carrying amount of redeemable preferred stock that is classified as temporary equity.

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The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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Amount after tax, before reclassification adjustments of other comprehensive income (loss).

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Value of stock issued as a result of the exercise of stock options.

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Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.

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Amount of decrease of par value, additional paid in capital (APIC) and retained earnings of common and preferred stock retired from treasury when treasury stock is accounted for under the par value method.

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Equity impact of the cost of common and preferred stock that were repurchased during the period. Recorded using the cost method.

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