If one withdraws entire amount of the active Bilan of a Entreprise, which enters the whole of its richnesses, the part which is used “to cover” the Dette S appearing in the passive , the balance is the inheritance which remains with the shareholder. It is called the “ countable credit net ” or net equity.

Countable credit net or Stockholders' equity?

One can say that the inheritance of the shareholders, they is rather the Stockholders' equity . In fact the countable credit net is the sum of the stockholders' equity and the Subvention S/Provision S, these last thus not forming part of the Stockholders' equity.

One often confuses these two concepts, it is true rather close.

See too

• Stockholders' equity