stockholders' equity; shareholders' equity; owners' equity; equity; net worth; shareholders' funds [U.K.]

stockholders' equity; shareholders' equity; owners' equity; equity; net worth; shareholders' funds [U.K.]

фр. fonds propres; capitaux propres; situation nette

исп. patrimonio; patrimonio neto; activo neto

средства акционеров компании (капитал+резервы); акционерный капитал компании; чистая стоимость компании; нетто-стоимость компании (Великобритания)

Все активы компании минус все пассивы. Все приведенные здесь термины являются в принципе синонимами, однако специалисты по бухгалтерскому учету склонны придавать им различные оттенки в определенных обстоятельствах, и в этом случае термины могут немного отличаться друг от друга по своему значению. Например, capitaux propres (акционерный капитал) и situation nette (чистая стоимость)обычно являются синонимами, хотя capitaux propres рассчитывается иногда как situation nette минус нераспределенные прибыли (report à nouveau).

Финансы и долги. — М.: Весь мир. 1997.

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