The cash equivalent of assets constituting the property of the entity pursuant to the articles of incorporation, charter or rules regarding financial management of the entity.

Cover:
• share capital (fund),
• share capital not paid up,
• entity's shares (stocks),
• supplementary capital (found),
• reserve capital (found) from revaluation,
• other reserve capital (found),
• undistributed (unsettled) financial result from previous years,
• net financial result of the turnover year,
• write-offs from net profit for the turn-over year.