equity accounts. 13-36 LO 1 Review Exhibit 13.1 and Exhibit 13.2. Describe the dis- closures related to stockholders' equity provided by Ford Motor Company. HESAB Example of Balance Sheet Disclosure of Stockholde EXHIBIT 13.1 pe St0 UI FORD MOTOR COMPANY AND SUBSIDIARIES CONSOLIDATED BALANCE SHEET (in millions) EQUITY Capital stock [Note 24) December 31, 2013 Deember 31, 01 Common Stock, par value $.01 per share 39 (3,913 million shares issued of 6 billion authorized) Class B Stock, par value $.01 per share (71 million shares issued of 530 million authorized) Capital in excess of par value of stoclk Retained earnings Accumulated other comprehensive income/(loss) (Note 18) Treasury stock Total equity attributable to Ford Motor Company Equity attributable to noncontrolling interests Total equity 20,976 23,658 (18,231) 26,383 26,416 15,989 (2) stock options outstanding, (3) convertible features, and (4) existence o stock warrants. Any restrictions or appropriations of retained eamng should be disclosed, as well as prior-period adjustments and other compre hensive income adjustments Exhibit 13.1 provides Ford Motor Company's balance sheet disclosure related to stockholders' equity. Note that the balance sheer disclosure includes information related to common stock, the amount of capital in excess of par value, accumulated other comprehensive incomel loss retained earnings, and treasury stock. The potential dilutive effect of convertible debt or preferred stock, sock options, and warrants should be disclosed in accordance with releva accounting guidance in computing primary and fully dluted earnings pr share. Exhibit 13. closure, assuming dilution 2 provides Ford's earnings per share income statement dis EXHIBIT 13.2 Example of Income Statement Disclosure of Earnings per Share, Assuming Dilution FORD MOTOR COMPANY AND SUBSIDIARIES CONSOLIDATED INCOME STATEMENT (in millions, except per share amounts) AMOUNTS PER SHARE ATTRIBUTABLE TO FORD MOTOR COMPANY COMMON AND CLASS B STOCK (Note 24) For the years ended December 31, 2012 2013 2 2 $5.33 4.94 Basic income Diluted income equity accounts. 13-36 LO 1 Review Exhibit 13.1 and Exhibit 13.2. Describe the dis- closures related to stockholders' equity provided by Ford Motor Company. HESAB Example of Balance Sheet Disclosure of Stockholde EXHIBIT 13.1 pe St0 UI FORD MOTOR COMPANY AND SUBSIDIARIES CONSOLIDATED BALANCE SHEET (in millions) EQUITY Capital stock [Note 24) December 31, 2013 Deember 31, 01 Common Stock, par value $.01 per share 39 (3,913 million shares issued of 6 billion authorized) Class B Stock, par value $.01 per share (71 million shares issued of 530 million authorized) Capital in excess of par value of stoclk Retained earnings Accumulated other comprehensive income/(loss) (Note 18) Treasury stock Total equity attributable to Ford Motor Company Equity attributable to noncontrolling interests Total equity 20,976 23,658 (18,231) 26,383 26,416 15,989 (2) stock options outstanding, (3) convertible features, and (4) existence o stock warrants. Any restrictions or appropriations of retained eamng should be disclosed, as well as prior-period adjustments and other compre hensive income adjustments Exhibit 13.1 provides Ford Motor Company's balance sheet disclosure related to stockholders' equity. Note that the balance sheer disclosure includes information related to common stock, the amount of capital in excess of par value, accumulated other comprehensive incomel loss retained earnings, and treasury stock. The potential dilutive effect of convertible debt or preferred stock, sock options, and warrants should be disclosed in accordance with releva accounting guidance in computing primary and fully dluted earnings pr share. Exhibit 13. closure, assuming dilution 2 provides Ford's earnings per share income statement dis EXHIBIT 13.2 Example of Income Statement Disclosure of Earnings per Share, Assuming Dilution FORD MOTOR COMPANY AND SUBSIDIARIES CONSOLIDATED INCOME STATEMENT (in millions, except per share amounts) AMOUNTS PER SHARE ATTRIBUTABLE TO FORD MOTOR COMPANY COMMON AND CLASS B STOCK (Note 24) For the years ended December 31, 2012 2013 2 2 $5.33 4.94 Basic income Diluted income