stockholder's equity


stockholder's equity
The total of a firm's stock at par, contributed capital in excess of par, and retained earnings accounts summarized on the balance sheet. It is sometimes called the book value of the firm, owners' equity, or net worth

Black's law dictionary. . 1990.

Look at other dictionaries:

  • Stockholder's equity — The residual claims that stockholders have against a firm s assets, calculated by subtracting total liabilities from total assets. The New York Times Financial Glossary …   Financial and business terms

  • statement of stockholder`s equity — review of the independent capital structure of a business and changes that took place in an accounting period (Accounting) …   English contemporary dictionary

  • equity squeeze — USA This term, related to the lenders step in right, is used in project financing and equipment financing and refers to provisions in the loan documents that allow the lenders to foreclose on the security interests granted by the stockholder in… …   Law dictionary

  • Equity — Represents ownership interest in a firm. Also the residual dollar value of a futures trading account, assuming its liquidation at the going market price. The New York Times Financial Glossary * * * equity eq‧ui‧ty [ˈekwti] noun equities… …   Financial and business terms

  • equity — The value of a futures trading account with all open positions valued at the going market price. The CENTER ONLINE Futures Glossary Ownership interest in a firm. Bloomberg Financial Dictionary Also, the residual dollar value ( residual value) of… …   Financial and business terms

  • Stockholder equity — Balance sheet item that includes the book value of ownership in the corporation. It includes capital stock, paid in surplus, and retained earnings. The New York Times Financial Glossary * * * stockholder equity stockholder equity ➔ equity * * *… …   Financial and business terms

  • stockholder equity — balance sheet item that includes the book value of ownership in the corporation. It includes capital stock, paid in surplus , and retained earnings. Bloomberg Financial Dictionary * * * stockholder equity stockholder equity ➔ equity * * * …   Financial and business terms

  • Stockholder — Holder of equity shares in a firm. The New York Times Financial Glossary * * * stockholder stock‧hold‧er [ˈstɒkˌhəʊldə ǁ ˈstɑːkˌhoʊldər] noun [countable] especially AmE FINANCE a person or organization that owns shares in a particular company; =… …   Financial and business terms

  • stockholders' equity — The residual claims that stockholders have against a firm s assets, calculated by subtracting all current liabilities and debt liabilities from total assets. Bloomberg Financial Dictionary * * * stockholders equity UK US noun [U] FINANCE, STOCK… …   Financial and business terms

  • Debt to equity ratio — The debt to equity ratio (D/E) is a financial ratio indicating the relative proportion of equity and debt used to finance a company s assets. This ratio is also known as Risk, Gearing or Leverage. It is equal to total debt divided by shareholders …   Wikipedia