In accounting and finance, equity is the residual value or - TopicsExpress

In accounting and finance, equity is the residual value or interest of the most junior class of investors in assets, after all liabilities are paid; if liability exceeds assets, negative equity exists. In an accounting context, shareholders equity (or stockholders equity, shareholders funds, shareholders capital or similar terms) represents the remaining interest in the assets of a company, spread among individual shareholders of common or preferred stock; a negative shareholders equity is often referred to as a positive shareholders deficit.

•Surah 1. Al-Fathiha• Theme of the Surah: Supplication

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