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What is equity?

  • Management Dictionary
  • Accounting and editing
677 views

Equity is a key concept in accounting. It includes share capital, which represents the contributions from shareholders, and reserves, which are past profits not distributed to the shareholders.
High equity indicates that the company has generated profits and has not fully distributed them. It is therefore a sign of financial health and prudence.

Mots clés
  • capital, equity, Financial health, Réserves

Auteur.e(s)

BASSIN Claire
Associate Professor
iaelyon School of Management

Institution(s)

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