Other events that affect stockholders' equity
In addition, there are some other less common events that can affect stockholders' equity. For instance, if a distressed company is able to persuade bond investors to let it buy back bonds at a discount to their face value, then it will typically see an increase in stockholders' equity equal to the amount of the discount. If it pays $900 to redeem a $1,000 bond, then cash will fall by $900, but long-term debt will decline by $1,000, leaving stockholders' equity to rise by the difference of $100.