The Shareholder equity reference article from the English Wikipedia on 24-Apr-2004 (provided by Fixed Reference: snapshots of Wikipedia from wikipedia.org)

Shareholder equity

In business and accounting, shareholder equity is everything of the company that is owned by the shareholders.

Shareholder equity appears on the liability side of a company's balance sheet. Accounts listed under shareholder equity include:

• Common stock
• Preferred stock
• Paid in capital
• Retained earnings

Equity financing is the method by which a company issues stocks to finance its operations.

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