equity
- equity
- 1. The ownership interest of *stockholders in a corporation. Under the conventions of *double entry bookkeeping and the *accounting equation, stockholders’ equity is calculated as total *assets less total liabilities. It is recorded in the *balance sheet.
2. An alternative term for *common stock.
3. An alternative term for the combined value of *common stock, *preferred stock, and *retained earnings.
4. In a general sense, justice and fairness.
5. A legal right over an asset.
6. A body of English law distinct from (and which generally prevails over) *common law. Equitable law derives in part from principles of natural justice, and equitable doctrines have entered legal systems throughout the English-speaking world.
Auditor's dictionary.
2014.
:
Look at other dictionaries:
equity — eq·ui·ty / e kwə tē/ n pl ties [Latin aequitat aequitas fairness, justice, from aequus equal, fair] 1 a: justice according to fairness esp. as distinguished from mechanical application of rules prompted by considerations of equity comity between… … Law dictionary
Equity — can refer to:General* Equity (law), a branch of jurisprudence in common law jurisdictions * In many political and legal systems, a concept encompassing ideals of justice (fairness) and/or equality * Equality, the philosophical ideal of valuing… … Wikipedia
Equity — Eq ui*ty, n.; pl. {Equities}. [F. [ e]quit[ e], L. aequitas, fr. aequus even, equal. See {Equal}.] 1. Equality of rights; natural justice or right; the giving, or desiring to give, to each man his due, according to reason, and the law of God to… … The Collaborative International Dictionary of English
equity — [ek′wit ē] n. pl. equities [ME equite < OFr équité < L aequitas, equality < aequus: see EQUAL] 1. fairness; impartiality; justice 2. anything that is fair or equitable ☆ 3. the value of property beyond the total amount owed on it in… … English World dictionary
Equity — [ ekwɪtɪ; englisch »Billigkeit«] die, , Recht: 1) im angloamerikanischen Recht Bezeichnung für Regeln zur Ergänzung des Common Law mit dem Ziel des Ausgleichs von Härten, ähnlich der Billigkeitsklausel in § 242 BGB; ursprünglich… … Universal-Lexikon
Equity — bezeichnet Equity (Recht), im angloamerikanischen Recht Regeln zur Ergänzung des Common Law Eigenkapital, ein Teil der Passivseite der Bilanz Diese Seite ist eine Begriffsklärung zur Unterscheidung mehrerer mit demselben Wort … Deutsch Wikipedia
Equity — остаточная стоимость счета по фьючерсным сделкам, если предположить его ликвидацию по текущей рыночной цене. См. также: Расчетные палаты Финансовый словарь Финам … Финансовый словарь
equity — The value of a debtor s interest in property that remains after liens and other creditors interests are considered. (Example: If a house valued at $60,000 is subject to a $30,000 mortgage, there is $30,000 of equity.) (BankruptcyAction.com) This… … Glossary of Bankruptcy
Equity — 1.) a ↑trade union in the UK for actors and actresses in film, theatre, TV, and radio 2.) a ↑trade union in the US for actors and actresses who perform in the theatre. Its full name is the Actor s Equity Association … Dictionary of contemporary English
equity — [n1] impartiality disinterestedness, equitableness, even handedness, fair mindedness, fairness, fair play, honesty, integrity, justice, justness, nonpartisanship, piece, reasonableness, rectitude, righteousness, square deal*, uprightness;… … New thesaurus
equity — early 14c., from O.Fr. equite (13c.), from L. aequitatem (nom. aequitas) equality, conformity, symmetry, fairness, from aequus even, just, equal (see EQUAL (Cf. equal)). As the name of a system of law, 1590s, from Roman naturalis aequitas, the… … Etymology dictionary
