股东权益的全部披露，包括归属于母公司的部分和非控制性权益（如有），包括其他综合收益（如适用）。包括但不限于：(1)普通股、优先股、额外实收资本、其他资本和留存收益余额；（二）其他综合收益各分类的累计余额和综合收益总额；（三）分项变动的金额和性质，包括授权和流通股数、行权和转换时发行的股数，以及其他综合收益改划为净收入的调整情况；（四）各类授权股票的权利和特权；（五）库存存货的计价依据（除成本外）、购买库存存货的支付金额和会计处理；（六）每期每股和各类股票的已付或者应付股息；（七）股息限制和累计拖欠优先股股息（合计及每股金额）；（八）留存收益的分配或限制，如股息限制；（九）会计原则变更、新会计原则的初步采用和先前发布的财务报表错误更正的影响；（十）员工持股计划（ESOP）信托持有的股份；（十一）与发行股本有关的递延报酬；（十二）发行股票收到的票据；（十三）未摊销的股票折价；（十四）未偿认股权证或权利的说明、期限和数量；（十五）认缴股份和认缴应收款项，准重组后新增留存收益和准重组消除亏损的生效日期，以及自生效日起至少十年的新留存日期；（16）后续资本结构变动的追溯效力。

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