Metrics similar to Common Equity in the popular category include:
Other Adjustments to Net Income - This item represents the deductions from net income other than preferred stock dividend, premium on redemption of preferred stock dividends, and other preferred stock related adjustments, which are considered in calculating basic earnings per share. Many companies show such adjustments in the income statement by way of a deduction from net income. Sometimes the company may not show the adjustments in the income statement, instead, may report in the notes (calculation of Earnings per share). In such cases, it is brought from notes to financial statements.
Real Estate Owned - Real estate and other properties reported separately from other plant, property and equipment fields.
Deferred Tax Assets, Long-term - A non-current asset created by a difference between accounting for income tax purposes and financial reporting purposes.
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