The cash outflow for cost incurred directly with the issuance of an equity security.

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The cash inflow from issuance of rights to purchase common shares at predetermined price (usually issued together with corporate debt).

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The cash inflow from the issuance of common stock, preferred stock, treasury stock, stock options, and other types of equity.

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Value of accretion of temporary equity to its redemption value during the period.

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Carrying amount, attributable to parent, of an entity's issued and outstanding stock which is not included within permanent equity. Temporary equity is a security with redemption features that are outside the control of the issuer, is not classified as an asset or liability in conformity with GAAP, and is not mandatorily redeemable. Includes any type of security that is redeemable at a fixed or determinable price or on a fixed or determinable date or dates, is redeemable at the option of the holder, or has conditions for redemption which are not solely within the control of the issuer. Includes stock with a put option held by an ESOP and stock redeemable by a holder only in the event of a change in control of the issuer.

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