What is Equity?

The part of a company's assets that remains to the owners after all liabilities have been deducted. NAS No. 21 defines it briefly: "the difference between the assets and liabilities of an organisation". Under the standard, equity may increase or decrease both through additional investment by the owners and as a result of the company's activities. The "Equity" section of the chart of accounts consists of the following groups: 8300 "Charter capital", 8400 "Additional paid-in capital", 8500 "Reserve capital", 8600 "Treasury shares (repurchased own shares)" (contra-equity), 8700 "Retained earnings (uncovered loss)", 8800 "Targeted receipts", 8900 "Provisions for future expenses and payments". On the balance sheet it forms part of the liabilities side, but unlike debt it has no repayment date.

Source: 21-son BHMS, 341–342-bandlar; 21-son BHMS, hisobvaraqlar rejasi, 3-bob "Xususiy kapital"