A B C D E F G H I J K L M N O P Q R S T U V W X Y Z
Shareholders' Funds
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| | See also: [[Interest]] | | See also: [[Interest]] |
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| - | The balance sheet value of shareholders' interest in a company. For the accounts of a single company it is all [[Assets|assets]] minus all [[Liabilities|liabilities]]. For consolidated group accounts the the value of minority interests should also be excluded. | + | The balance sheet value of shareholders' interest in a company. For the accounts of a single company it is all [[Assets|assets]] minus all [[Liabilities|liabilities]]. For consolidated group accounts the value of [[Minority Interest|minority interest]]s should also be excluded. |
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| | The addition of minority interests gives us “shareholders' fund including minority interests”. Further adjustments gives us total equity. | | The addition of minority interests gives us “shareholders' fund including minority interests”. Further adjustments gives us total equity. |
Revision as of 08:58, 8 June 2009
Net assets (shareholders funds plus retained reserves) of a company minus the minority interests. Also known as shareholders' equity or shareholders' capital employed.
See also: Interest
The balance sheet value of shareholders' interest in a company. For the accounts of a single company it is all assets minus all liabilities. For consolidated group accounts the value of minority interests should also be excluded.
The addition of minority interests gives us “shareholders' fund including minority interests”. Further adjustments gives us total equity.