The aggregate of a company's share capital and its reserves. Called 'equity' in IFRS.
Funds belonging to shareholders, as opposed to debts.
This is the amount of a company's assets which belong to shareholders after all liabilities have been deducted. It is important to distinguish between shareholders' funds (a figure calculated by accountants) and market valuation, which is determined by movements in the share price.
The level of the shareholders capital invested in the business. It represents the original issued value of the company's share capital and the total of all reserves created since its incorporation, either from trading surpluses or from asset realisations and re-valuations.
What belongs to the shareholders of a company - issued capital, reserves, retained profit. Equivalent to the value of Net Assets.
