Shareholder's equity represents claims by owners against the assets.

股东权益是与资产相对的所有者权益。

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Equity represents the part of the company that is owned by shareholders; thus, it's commonly referred to as shareholder's equity.

普通股代表的是公司股东持有的公司部分；因此，通常指的是股东的普通股。

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Assets, liabilities and owner's equity (or shareholder's equity, the same hereinafter) shall be grouped and itemized in the balance sheet.

资产负债表应当按照资产、负债和所有者权益(或者股东权益，下同)分类分项列示。

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Finally, all companies have long-term debt totaling no more than 50% of total capitalization (debt plus shareholder's equity) and a tax rate of at least 25%.

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