owner's equity

owner's equity
капитал акционеров: все активы за вычетом всех пассивов, которые представляют чистые средства акционеров; = shareholders' equity.
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• собственный акционерный капитал
• собственный капитал владельца фирмы
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собственный капитал; собственные средства
. The amount of an owner's interest in an entity that is at-risk should the company become bankrupt. In the case of a corporation, it consists of capital stock, additional paid-in capital, and retained earnings. Capital stock may be par value or no par value. If par value, the total capital stock is equal to the number of shares outstanding times the par value. Additional paid-in capital is additional amounts paid for the stock over an above the par value. Retained earnings come from the net profits of the corporation. Profits increase retained earnings, losses and distributions decrease them. Example - Madison Inc. issues 200 shares of its common stock to Fred Flood for $60 per share, for a total of $12,000. Madison's common stock has a par value of $0.50. On the balance sheet the transaction would be recorded as capital stock of $100 (200 shares times $0.50 par value), and additional paid-in capital of $11,900 (the difference between the amount received for the stock and the par value). Assume further than Susan Newly buys 200 shares the following week for $70 per share ($14,000 total). The capital stock amount is the same ($100), but now the paid-in capital amount is increased by $13,900. . Словарь экономических терминов .

Англо-русский экономический словарь.

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Смотреть что такое "owner's equity" в других словарях:

  • owner's equity — noun The investment by an owner in his or her business, usu calculated as its current value minus any outstanding borrowing against it • • • Main Entry: ↑own …   Useful english dictionary

  • owner's equity — paid in capital plus donated capital plus retained earnings less liabilities ( liability). Bloomberg Financial Dictionary …   Financial and business terms

  • equity — Justice administered according to fairness as contrasted with the strictly formulated rules of common law. It is based on a system of rules and principles which originated in England as an alternative to the harsh rules of common law and which… …   Black's law dictionary

  • equity — Justice administered according to fairness as contrasted with the strictly formulated rules of common law. It is based on a system of rules and principles which originated in England as an alternative to the harsh rules of common law and which… …   Black's law dictionary

  • Equity — 1. A stock or any other security representing an ownership interest. 2. On a company s balance sheet, the amount of the funds contributed by the owners (the stockholders) plus the retained earnings (or losses). Also referred to as shareholders… …   Investment dictionary

  • equity — eq·ui·ty / e kwə tē/ n pl ties [Latin aequitat aequitas fairness, justice, from aequus equal, fair] 1 a: justice according to fairness esp. as distinguished from mechanical application of rules prompted by considerations of equity comity between… …   Law dictionary

  • owner — own·er n: one with an interest in and often dominion over property: as a: legal owner in this entry b: one with the right to exclusive use, control, or possession of property c: a purchaser under a contract for the sale of real property see also …   Law dictionary

  • Equity Office Properties Trust — Equity Office Properties Trust, headquartered in Chicago, Illinois, is the largest owner of office buildings in the United States. It was formed in 1976 by Samuel Zell [http://www.bloomberg.com/apps/news?pid=20601087 sid=a JiItFQ6kRk refer=home]… …   Wikipedia

  • Equity-indexed annuity — An equity index annuity in the United States is a type of tax deferred annuity whose credited interest is linked to an equity index SEE EXAMPLE HERE>> [http://ffradvisor.com/marketindex.html] , and typically uses the S P 500 or international… …   Wikipedia

  • Equity (law) — The Court of Chancery, London, in the early 19th century Equity is the name given to the set of legal principles, in jurisdictions following the English common law tradition, that supplement strict rules of law where their application would… …   Wikipedia

  • Equity — Represents ownership interest in a firm. Also the residual dollar value of a futures trading account, assuming its liquidation at the going market price. The New York Times Financial Glossary * * * equity eq‧ui‧ty [ˈekwti] noun equities… …   Financial and business terms


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