Average Shareholders' Equity

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Average Shareholders' Equity

The net asset value of a company at the beginning of an accounting period added to the value at the end of the period, divided by two. This is used as an alternate way to calculate a company's return on equity.
References in periodicals archive ?
At the end of the second quarter of 1993, average shareholder's equity had increased by 33 percent to $365.
First Bancshares' performance for the quarter ended December 31, 2005, resulted in a return on average shareholder's equity of 14.
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