Which of the Following Is the Correct Way to Calculate

Which of the following is the correct way to calculate the historic value of an FI's equity per share?

A) the sum of the par value of equity divided by the number of shares
B) the market value of ownership shares outstanding divided by the number of shares
C) the sum of the par value of equity, the surplus value, retained earnings and loan reserves divided by the number of shares
D) the sum of the par value of equity and retained earnings divided by the number of shares