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Banking

Owners’ Equity

A financial item that reflects the residual interest in the assets of the institution (e.g., an Islamic bank) after deducting...

Equity

In accounting, equity has specific meanings depending on context. Most commonly, it refers to the difference between an entity's assets...

Owners’ Equity

The remaining value (residual amount) of owners' interest in an entity, after all its liabilities have been deducted from its...

Contra Owners’ Equity Account

A contra account that is used to adjust an owners' equity (stockholders' equity) account by reducing it to arrive at...