普通股模块以四种方式影响资产负债表，其中一种是非流动负债。

An Ordinary Equity Module impacts the Balance Sheet in four ways, one of which is Non-Current Liability.

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这些债券都是混合型证券：行情好时是债券，但是当银行的普通权益相对于银行资产负债表过小时，可以转化为权益。

These bonds are hybrids 25: debt in good times but convertible into equity 26 when common equity becomes too small relative to banks' balance sheets.

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在资产负债表中，不同类型的股票(各种优先股和普通股)的面值或设定价值要分开列示，从这些股份上收到的超出额或不足额也应如此。

In the balance sheet, the par values or stated values of different forms of stock (preferred, common) are shown separately, as is any excess or deficiency received for the shares.

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