Shareholders’ Equity Shareholders’ equity is the owners’ residual value in a corporation’s assets. It arises primarily from two sources: (1) amounts invested by shareholders and (2) amounts earned by the corporation on behalf of its shareholders. They are reported as (1) paid-in capital and (2) retained earnings in the balance sheet. In addition to paid-in capital and retained earnings, the other two classifications within shareholders’ equity include accumulated other comprehensive income and treasury stock. Paid-in capital consists primarily of amounts invested by shareholders when they purchase shares of stock from the corporation. Retained earnings represent the part of shareholders’ equity that is earned by a corporation on behalf of its shareholders; it is reported as a single amount. Accumulated other comprehensive income differs from net income - which has already been realized. It is often attributable to gains and losses yet to be realized from a variety of sources including unrealized pension costs, gains and losses on securities and derivatives, foreign currency hedges and net foreign investments. Treasury stock refers to shares that have been repurchased and not retired. These shares don't pay dividends, have no voting rights, and should not be included in shares outstanding calculations. A statement of shareholders’ equity reports the sources of the changes in individual shareholders’ equity accounts. Equity attributable to the shareholders of Coca Cola includes common stock, capital surplus, reinvested earnings, accumulated other comprehensive income, and treasury stock. The number of common shares outstanding for the year ended 2010 totaled 2,292,000,000 shares. Equity attributable to (1) the shareholders of the company and (2) the noncontrolling interest of the company totaled (1) $31,003,000,000 and (2) $314,000,000 for the year