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Sent Via Electronic Mail U.S. Department of Treasury 1500 Pennsylvania Avenue, NW Washington, D.C. 20220 www.regulation.gov November 2, 2022 Re:Feedback on the Requests for Information Related to

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What is final equity comments on?

Final equity comments are assessments and observations provided regarding the final equity position of a company at the end of a reporting period, particularly focusing on shareholder equity and its components.

Who is required to file final equity comments on?

Generally, publicly traded companies and certain private entities that meet specific criteria are required to file final equity comments as part of their financial reporting obligations.

How to fill out final equity comments on?

To fill out final equity comments, companies typically need to compile relevant financial data, including the equity balance, retained earnings, and changes during the reporting period, and then present this information clearly in the required format.

What is the purpose of final equity comments on?

The purpose of final equity comments is to provide transparency on a company's financial health, specifically its equity structure, to stakeholders such as investors, regulators, and analysts.

What information must be reported on final equity comments on?

Final equity comments must report information such as total equity, components of equity (like common stock, preferred stock, additional paid-in capital, retained earnings, and accumulated other comprehensive income), and any changes occurring during the reporting period.

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