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.]

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词条贡献者

双语律师Terence，国际知名法学院法律专业，擅长翻译各类与油气、资源与采矿业相关的法律文件。