At WiseGEEK, we're committed to delivering accurate, trustworthy information. Our expert-authored content is rigorously fact-checked and sourced from credible authorities. Discover how we uphold the highest standards in providing you with reliable knowledge.
Of the three main components that make up a company’s balance sheet, stockholders’ equity is the one which represents the assets that make up the value of the company if it were to go out of business today. From an accounting standpoint, it is represented as the company’s total assets minus its total liabilities. Stockholders’ equity is made up of money that has been invested in the company over time, plus any retained earnings it has accumulated. It may also be referred to as shareholders’ equity, or the book value of the company, and typically refers to the value of equity from common stock.
A corporation’s owners are its stockholders who have invested money to buy shares of the company’s stock. The value of the stockholders’ equity on the balance sheet of the company represents the amount of money that would be available to them if the company shut down and liquidated its assets immediately. This value may not necessarily be reflective of the market value of the company; the expectation that a company will grow and generate more revenue in the future often makes its stock more valuable than what investors originally paid for it. Those investing in a company for its growth potential may therefore be less likely to base decisions on the stockholders’ equity value than on market value and potential.
Accountants consider the total assets of a company to be made up mainly of two components: stockholders’ equity and liabilities. There are some other possible components as well, including the value of any preferred stock as well as intangible assets, including goodwill, though not all companies may have them. When these values, along with liabilities, are subtracted from the company’s total value, the remaining portion is considered stockholders’ equity.
The two primary sources of capital that make up stockholders’ equity are investments in the company and retained earnings. Investments may include money that was put into the company when it originally formed, plus additional funds that may have been invested over the life of the company. Any capital that has been donated to the company would also be included. Retained earnings is money that the company has generated from doing business over time. Factors such as the age of the company, its net income over the years, and how much it pays out in dividends determines if retained earnings or investments make up the majority of its stockholders’ equity.
WiseGeek ni kampuni ya kimataifa ya kutoa habari sahihi na ya kuaminika. Maudhui yetu yaliyoandikwa na wataalamu ni ya kweli-kuchunguzwa kwa ukali na inatokana na mamlaka ya kuaminika. Gundua jinsi tunavyotegemeza viwango vya juu zaidi katika kukupa maarifa ya kuaminika. Kati ya vipengele vitatu vya msingi vinavyounda hesabu ya kampuni, usawa wa wanahisa ni moja ambayo inawakilisha mali ambazo zinaunda thamani ya kampuni ikiwa ingeenda nje ya biashara leo. Kutoka kwa mtazamo wa uhasibu, inawakilishwa kama mali ya jumla ya kampuni minus madeni yake ya jumla. Hisa za wanahisa zinajumuisha pesa ambazo zimewekezwa katika kampuni kwa muda, pamoja na mapato yoyote yaliyowekwa ambayo imekusanywa. Inaweza pia kuitwa hisa za wanahisa, au thamani ya kitabu cha kampuni, na kwa kawaida inahusu thamani ya hisa kutoka hisa za kawaida. Wamiliki wa shirika ni wanahisa wake ambao wamewekeza pesa kununua hisa za hisa za kampuni. Thamani ya hisa za wanahisa kwenye hesabu ya kampuni inawakilisha kiasi cha fedha ambavyo vingeweza kupatikana kwao ikiwa kampuni ingefungwa na kufutwa mali zake mara moja. Thamani hii inaweza kuwa sio lazima kutafakari thamani ya soko la kampuni; matarajio ya kampuni kukua na kuzalisha mapato zaidi katika siku zijazo mara nyingi hufanya hisa zake kuwa na thamani zaidi kuliko kile wawekezaji walichotoa awali. Kwa hivyo, wale wanaowekeza katika kampuni kwa sababu ya uwezo wake wa ukuaji wanaweza kuwa na uwezekano mdogo wa kutegemea maamuzi juu ya thamani ya hisa za wanahisa kuliko thamani ya soko na uwezo. Wahasibu wanaona jumla ya mali ya kampuni kuwa na hasa ya vipengele viwili: wanahisa 'equity na dhima. Kuna baadhi ya vipengele vingine vinavyowezekana pia, ikiwa ni pamoja na thamani ya hisa yoyote ya upendeleo na mali zisizo za kimwili, ikiwa ni pamoja na goodwill, ingawa sio makampuni yote yanaweza kuwa nayo. Wakati maadili haya, pamoja na madeni, ni subtracted kutoka thamani ya jumla ya kampuni, sehemu iliyobaki ni kuchukuliwa wanahisa 'ekiti. Vyanzo viwili vya msingi vya mtaji ambavyo huunda usawa wa wanahisa ni uwekezaji katika kampuni na mapato yaliyowekwa. Uwekezaji unaweza kujumuisha pesa zilizowekwa katika kampuni wakati ilipoundwa awali, pamoja na fedha za ziada ambazo zinaweza kuwekwa katika maisha ya kampuni. Mji wowote ambao umetoa kwa kampuni pia utajumuishwa. Mapato yaliyowekwa ni pesa ambazo kampuni imezalisha kutoka kwa kufanya biashara kwa muda. Mambo kama vile umri wa kampuni, mapato yake ya usawa kwa miaka, na kiasi gani inatoa katika gawio huamua kama mapato yaliyowekwa au uwekezaji hufanyiza sehemu kubwa ya usawa wa wanahisa wake.