owners’ equity

owners’ equity. The aggregate of the owners’ financial interests in the assets of a business entity; the capital contributed by the owners plus any retained earnings. • Owners’ equity is calculated as the difference in value between a business entity’s assets and its liabilities.

— Also termed (in a corporation) shareholders’ equity; stockholders’ equity. [Cases: Corporations 182.1(2). C.J.S. Corporations § 340.]

“Owner’s equity is the residual claim of the owners of the business on its assets after recognition of the liabilities of the business. Owner’s equity represents the amounts contributed by the owners to the business, plus the accumulated income of the business since its formation, less any amounts that have been distributed to the owners.” Charles H. Meyer, Accounting and Finance for Lawyers in a Nutshell 4 (1995).

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词条贡献者

译者张文，国际知名商学院金融专业，擅长翻译各种与结构性融资及衍生品诉讼相关的法律文件。