A detailed stockholders' equity section in the balance sheet will list the names of individuals who are eligible to receive dividends on the date of record.

The stockholders' equity section of the balance sheet will list the different types of stock (common and preferred), the number of shares outstanding, the par value of the shares, any additional paid-in capital, retained earnings, and any accumulated comprehensive income. It does not list the names of individual stockholders who are eligible to receive dividends on the date of record.

The stockholders' equity section of the balance sheet includes information such as the total amount of common stock and retained earnings. It does not list the names of individuals who are eligible to receive dividends on the date of record.