Equity: Difference between revisions

From ACT Wiki
Jump to navigationJump to search
imported>Doug Williamson
(Add link.)
imported>Doug Williamson
(Add link.)
Line 1: Line 1:
1.
1.


''Law.''  
''Law''  


A legal system that resolves disputes between persons by resort to principles of fairness and justness.
A legal system that resolves disputes between persons by resort to principles of fairness and justness.
Line 18: Line 18:
4.
4.


''Financial reporting''.
''Financial reporting''


Amounts in the financial report of a company representing the book value of the interests of the shareholders in 2. above.
Amounts in the financial report of a company representing the book value of the interests of the shareholders in 2. above.
Line 64: Line 64:
* [[Share capital]]
* [[Share capital]]
* [[Shareholders’ funds]]
* [[Shareholders’ funds]]
* [[Statement of changes in equity]]
* [[Stock]]
* [[Stock]]
* [[Total Loss Absorbing Capacity]]
* [[Total Loss Absorbing Capacity]]

Revision as of 21:16, 14 December 2016

1.

Law

A legal system that resolves disputes between persons by resort to principles of fairness and justness.


2.

The capital of a firm invested by those accepting the greatest degree of risk, for example the holders of ordinary shares (also known as common stock or common equity) in a company.


3.

Securities representing the rights of the risk capital investors in 2. above.


4.

Financial reporting

Amounts in the financial report of a company representing the book value of the interests of the shareholders in 2. above.

It includes share capital, cumulative retained profits, and other reserves.

It is also known as 'total equity' or 'shareholders' funds'.


5.

The net value of an asset, after deducting any debt relating to it or secured on it.


See also