Metrics similar to Common Equity in the popular category include:
Accrued Interest Payable - This item represents the amount of interest accrued in the accounts of banks in respect of interest payable to its customers on its deposits.
Operating Leases, Debt Equivalent - This item represents the amount of additional capital leases on the company's balance sheet if all operating leases were capitalized.
Long-Term Debt Issued - This item represents cash inflow on issuance of any debt that is long-term in nature.
Total Dividends Paid (Ex Special Dividends) - This item represents cash outflows towards dividends or distributions, either to common or preferred stockholders during the relevant period. The amount paid may relate to the pending dividend of earlier period also.
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