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). […]

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: