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.

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。

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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.

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。

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