I am pleased to present San Bernardino County's Popular Annual Financial Report (PAFR) for the fi scal year ended June 30, 2023. Capital stock is the number of common and preferred shares that a company is authorized to issue, and is recorded in shareholders' equity.Capital assets are reported as governmental activities in the government-wide financial statements. Account statements verifying the balance of cash and securities on hand must be attached to all inventories and accountings. This booklet contains: Form 100S, California S Corporation. The financial statements include the Statement of Net Assets; the Statement of Revenues,. Expenses and Changes in Net Assets; and the Statement of Cash Flows. San Bernardino County. Our last year turbo tax all of a sudden added capital stock. Account statements verifying the balance of cash and securities on hand must be attached to all inventories and accountings.