Equity denotes the ownership interest in a corporation or quasi-corporation. It represents the amount attributable to owners once the entity’s liabilities have been deducted from its assets, so the return is not a fixed repayment claim. Shares are the most familiar form of equity, but the category also covers ownership-related financial instruments that are not legally classified as securities.
Passende Formel
Bilanzgleichung
\[Vermoegen=Eigenkapital+Fremdkapital\]
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.