Vlasnički kapital, akcionarski kapital, kapital akcionara
vidi Shareholders’ Equity, Net Assets, Equity Capital
Šta je vlasnički kapital?
SR: Vlasnički kapital (Stockholders’ Equity ili Shareholders’ Equity) je račun u bilansu stanja kompanije koji se sastoji od akcijskog kapitala (Share Capital) i zadržane dobiti (Retained Earnings).
ENG: Stockholders’ Equity or Shareholders’ Equity is an account on a company’s balance sheet that consists of share capital and retained earnings.