在资产负债表上，所有者权益应当按照实收资本(或者股本)、资本公积、盈余公积、未分配利润等项目分项列示。
Owner's equity shall be itemized in the balance sheet under the titles such as the paid in investment (or in stock), paid in surplus, surplus from profit and undistributed profit.
指依公司法或其他相关法令规定，自盈馀中指拨之公积。
Retained earnings appropriated according to Company Law or related regulations.
资本公积是由所有者共同享有的资金，属于所有者权益的范畴。
Accumulation fund is Shared by all its owners, belonging to the category of owners' rights and interests.
证券商应遵照主管机关之规定，在每年度课税后盈馀项下提存特别盈馀公积。
Securities firms shall comply with the regulations of the Competent Authority and set aside a portion of its annual after-tax profit as special reserve.
资本公积只能按照规定用于转增资本，用资本公积弥补亏损的做法是不合理的。
It is regulated that capital accumulation is only used for capital addition and it is illegitimate to use it to compensate deficit.
第一项特别盈馀公积，除填补公司亏损或报经本会核定拨充资本外，不得使用之。
The special reserve as referred to in the first Paragraph shall not be used unless it is used to cover company losses or used as capitalization with the approval of the Commission.
收买股份之总金额，不得逾保留盈馀加发行股份溢价及已实现之资本公积之金额。
The total amount of the shares bought back shall not be more than the amount of retained earnings plus premium on capital stock plus realized capital reserve.
第十七条对投资者实际缴付的出资超出注册资本的差额(包括股票溢价)，企业应当作为资本公积管理。
Article 17 in case capital actually paid by the investors exceeds the registered capital (including stock premiums), an enterprise shall manage the surplus as capital reserve.
按企业会计制度规定，资本公积可转增资本，盈余公积也可转增资本，利润分配还可以发放股票股利，这三者既有一致的地方，又有区别。
According to the enterprise system, capital surplus can be turned to increase capital, reserve surplus also can be turned to increase capital, and profits distribution can distribute stock dividends.
按企业会计制度规定，资本公积可转增资本，盈余公积也可转增资本，利润分配还可以发放股票股利，这三者既有一致的地方，又有区别。
According to the enterprise system, capital surplus can be turned to increase capital, reserve surplus also can be turned to increase capital, and profits distribution can distribute stock dividends.
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