Читать книгу Corporate Finance For Dummies - Michael Taillard - Страница 104

The owners’ equity portion of the balance sheet breaks down exactly what value the company has to its owners and how that value is allocated to them. The amount of value that investors have in a corporation is equivalent to the amount of total assets the company has minus its total liabilities.

In all cases, regardless of any other variables, debtors always get their cut in a company’s assets before investors. Just as you must take into consideration all the money you owe when calculating your personal net worth, so must every company. Owners don’t get anything until lenders get their money back.

This section goes over the subsections that fall under the owners’ equity portion of the balance sheet. The first three cover different types of stock, while the last three go over other types of earnings and income.