Reporting Capital Assets in the Financial Statements . Account in the converting capital stock institution.​.(b) The plan shall specify how and in what amount the return of capital to each class of stockholder in​. A corporation can issue preferred stock as well as common stock. Preferred shares are given specific rights that come before those of common stockholders. Capital stock is the number of common and preferred shares that a company is authorized to issue, and is recorded in shareholders' equity. Use these resources to find information on balance sheets, income statements, cashflow statements. Count the amount of capital gains or losses the household anticipates receiving during the months over which the income is being averaged. The IRB will review this Investment Policy Statement at least once per year. Or, enclose the check with the corporation's income tax return.