Note: If the stock has no par value, but does have a stated value, then the stock is recorded in the same manner as par value stock. Capital stock is the number of common and preferred shares that a company is authorized to issue, and is recorded in shareholders' equity.Balance Sheet, the Total Assets is used as the base amount. Capital structure represents debt plus shareholder equity on a company's balance sheet. To complete your S-corp balance sheet, you will need information regarding assets, liabilities, and shareholder equity. It is my pleasure to present the City of San Antonio's (City) Annual Comprehensive Financial Report (ACFR) and. A bank balance sheet is a key way to draw conclusions regarding a bank's business and the resources used to be able to finance lending. Customer: Hello, I am completing a balance sheet for my s corp tax return in QB's the category is Members Equity. For more detail on capital assets, refer to Note 3 on page 31 in the financial statements. As reflected in the.