residual equity


residual equity

Англо-русский толковый словарь бухгалтерских и финансовых терминов. - Издательство "Академия Естествознания". . 2012.

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  • Residual Equity Theory — An accounting concept that says that common stockholders take the greatest risk when they buy into a company; therefore, they should have sufficient information about the company s financial standing and performance to make sound investment… …   Investment dictionary

  • residual equity theory — A theory that emphasizes the rights and interests of ordinary shareholders on the grounds that they are the real owners of a business. The theory is reflected in the earnings per share figure, which assists ordinary shareholders in making… …   Accounting dictionary

  • Special Claim on Residual Equity — ( SCORE) A certificate that entitles the owner to the capital appreciation of an underlying security, but not to the dividend income from the security. Bloomberg Financial Dictionary …   Financial and business terms

  • 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 (finance) — For equity securities, see Stock. Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management  …   Wikipedia

  • equity — The value of a futures trading account with all open positions valued at the going market price. The CENTER ONLINE Futures Glossary Ownership interest in a firm. Bloomberg Financial Dictionary Also, the residual dollar value ( residual value) of… …   Financial and business terms

  • Residual Dividend — The term residual dividend refers to a method of calculating dividends. A dividend is a payment made by a company to its shareholders. It is essentially a portion of the company s profits that is divided amongst the people who own stock in the… …   Investment dictionary

  • Equity — Represents ownership interest in a firm. Also the residual dollar value of a futures trading account, assuming its liquidation at the going market price. The New York Times Financial Glossary * * * equity eq‧ui‧ty [ˈekwti] noun equities… …   Financial and business terms

  • equity — 1) A beneficial interest in an asset. For example, a person having a house worth £250, 000 with a mortgage of £100, 000 may be said to have an equity of £150, 000 in the house. See also negative equity 2) The net assets of a company after all… …   Big dictionary of business and management

  • equity shares — Also referred to as ordinary shares or ( in the USA) common stock. Shares which represent the right to participate in the residual assets of a business and which usually have voting rights. They will usually receive a dividend ( dividends), the… …   Financial and business terms

  • Equity claim — Also called a residual claim, a claim to a share of earnings after debt obligation have been satisfied. The New York Times Financial Glossary …   Financial and business terms