Invertext Online Technical Dictionary

equity

noun  

patrimonio neto

Definition 1

The residual interest in the assets of the entity after deducting all its liabilities.

Source: IFRS_for_SMEs


Context: They [the annual accounts] include the balance sheet as at 31 December 2009, the profit and loss account, the statement of changes in equity and the notes thereto for the year then ended.

Source: English version of the annual report of *****, S.L.

Appears in the following subjects

Stock Markets, Accounting, Banking