Business and Personal Finance Dictionary

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• EQUITY ACCOUNT - ACCOUNT in the EQUITY section of the BALANCE SHEET. Includes CAPITAL STOCK, ADDITIONAL...
  
  
• EQUITY ACCOUNTING - the practice of showing in a company's accounts the share of undistributed profits ...
  
  
• EQUITY AND FEES - The difference between the Fair Market Value and current indebtedness, plus the Closi...
  
  
• EQUITY BUILDUP - The increase over time of the owner's interest in a property, the difference between t...
  
  
• EQUITY CAP - An agreement in which one party, for an up-front premium, agrees to pay the other at speci...
  
  
• EQUITY CAPITAL - money invested in a business by owners, stockholders or others who share in profits; d...
  
  
• EQUITY CARVE OUT - Usually occurs when a company decides to IPO one of their subsidiaries or divisions....
  
  
• EQUITY CARVE-OUT - The public sale of stock in a subsidiary in which the parent usually retains majorit...
  
  
• EQUITY CARVED OUT - A type of divestiture and different to spin off. It resembles the IPO of some porti...
  
  
• EQUITY CLAIM - Also called a residual claim; a claim to a share of earnings after debt obligations have...