Shareholders’ funds

Accounting.

(SHF).

The item in a balance sheet which relates to equity capital and reserves.

The book value of equity.

It is equal to net assets, which in turn is the difference between total assets and total liabilities.

See also

• Balance sheet
• Book equity
• Book value
• Equity
• Market/book ratio
• Member
• Share
• Shareholder
• Shareholder value
• Shareholders’ wealth
• Stakeholder