stockholders' equity

Stockholders' Equity

The portion of the balance sheet that includes capital received from investors in exchange for stock (paid-in capital), donated capital, and retained earnings. This is equal to total assets minus liabilities, preferred stock and intangible assets.

Notes:

Stockholder's equity is often referred to as the book value of the company.

See also: Balance Sheet, Book Value, Equity, Paid-in Capital, Retained Earnings, Stakeholder

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stockholders' equity

See owners' equity.