(JCI), a manufacturer and distributer of sports equipment, has grown until it has become a stable, mature company. Consolidated Balance Sheet December 31, 2015 Assets Current assets: Cash.. Investment securities.Therefore, Assets - Liabilities = Capital. , with P20,000 gross profit. Capital is the owners current investment, or equity, in the assets of the business. The following selected transactions are from Clark Company. The capital stock is also known as share capital or equity capital. A, B. 1, CAPITAL STOCK, 12 Months Ended. When is a dividend payment recognized in the shareholders equity portion of the balance sheet? Charles Schwab offers investment products and services, including brokerage and retirement accounts, online trading and more.