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What is equity?

Accounting and editing

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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.

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Keywords

capital, equity, Financial health, Réserves

Author(s)

BASSIN Claire

Associate Professor

iaelyon

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