shareholders' equity; capital stock
Accounting term for the residual interest in the assets of a company after deducting liabilities; essentially the net worth attributable to shareholders. Often used interchangeably with 自己資本.
See also: 自己資本
Shareholders' equity is total assets minus total liabilities.
この企業の株主資本は年々増加している。
This company's shareholders' equity has been increasing year by year.