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n a free and reasonable claim or right; fairness; impartiality. The money value of a property or of an interest in a property in excess of claims or liens against it; a risk interest or ownership right in property.


1. a justifiable share; one likely to be recognized as a fair share in an equity court.
2. total assets less total liabilities.

equity capital
the value of the capital involved in the enterprise. Includes assets less liabilities, expressed as a fixed sum.
percentage equity
absolute equity expressed as a proportion of the total worth of the enterprise.
References in periodicals archive ?
The remaining provisions of this Statement are consistent with the Board's proposal to revise that definition to encompass certain obligations that a reporting entity can or must settle by issuing its own equity shares, depending on the nature of the relationship established between the holder and the issuer.
So, too, "after hurricanes Katrina, Rita and Wilma struck in 2005, private equity again flowed into new Bermuda insurance ventures, including Ariel Reinsurance, Arrow Reinsurance, Flagstone Re, New Castle Re and Palidus Re.
For example, because the loan proceeds from the nonrecourse lender are required to be invested in the CDE as equity, it is unclear whether the lender can take a direct collateral position in the underlying assets of the low-income community business or project.
3) No more than 25 percent of the total equity of which is held, owned or controlled, directly or indirectly, by the financial holding company and its directors, officers, employees and principal shareholders;
If the early results are positive and are combined with the potential for exceptional future growth, private equity funding may be available.
Private equity investors naturally expect to receive a good return, but are prepared to accept a five-year investment horizon, realizing it may take time for any growth strategy to play out.
25) In the context of VRPs, certain proxy statements and prospectuses (26) show that some issuers have carefully documented that their intent was to offer equity not debt.
3%, of private equity commitments have been directed towards the Japanese domestic market.
Generally, the rule permits a ten-year holding period for direct investments and a fifteen-year holding period for investments in private equity funds.
at "ERISA at 25" involved a discussion of the riskiness of equity investment.
The National Office applied the eight debt-equity factors set forth in Notice 94-47 in analyzing whether the instruments were considered debt or equity for tax purposes: