Equity securities are tradable claims that give investors a stake in a company. They include listed shares bought and sold on exchanges or other organised markets, as well as shares that are not listed. Investors may receive dividends, but these payments depend on the company’s distributable profits and dividend policy and are not guaranteed. Unlike debt securities, equity securities do not promise repayment of a specified principal amount.
Passende Formel
Bilanzgleichung
Die grundlegende Gleichheit von Mittelverwendung und Mittelherkunft darstellen.
Variablen: Vermögen Aktiva; Eigenkapital und Fremdkapital Passiva.
Anwendung: Als Grundstruktur jeder Bilanz und doppelten Buchführung.
Source: European Central Bank (ECB) (source). This glossary entry is an independently worded adaptation of the cited information.