the level of the shareholders capital invested in the business. It represents the original issued value of the company's share capital and the total of all reserves created since its incorporation, either from trading surpluses or from asset realisations and re-valuations.
SHAREHOLDERS' FUNDS
Meaning of SHAREHOLDERS' FUNDS in English
Raynet Business and Marketing English glossary. Английский глоссарий компании Raynet Business and Marketing . 2012