Equity

Assets minus liabilities — the part of the company that genuinely belongs to its owners.

Equity is made up of share capital, the statutory reserve, retained earnings from previous periods and the current year's result.

Negative equity means liabilities exceed assets. Greek company law requires that if a private limited company's net assets fall below half its share capital, or below the statutory minimum, the shareholders must decide on increasing capital, dissolving the company or another measure. It is one of the few things in a public report with a direct legal consequence.

In a profitable year equity grows by the net profit if nothing is distributed; in a loss-making year it shrinks.

Equity σε αριθμούς

Η κατάταξη συμπληρώνεται καθώς φτάνουν εταιρείες με δημοσιευμένες καταστάσεις.

Από πού προέρχεται το μέγεθος

Read from the “Total equity” line of the balance sheet in the annual report.

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