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Ownership equityOwnership equity, commonly known simply as equity, also risk or liable capital, is a financial term for the difference between a company's assets and debt -- that is, the value that accrues to the owners. In a corporation, it is called shareholders' equity.In real estate, equity refers to the difference between the market value of a property and the owner's mortgage debt. 
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This article is licensed under the GNU Free Documentation License. It uses material from the Wikipedia article "Ownership equity".