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ÖZ SERMAYE
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ÖZ SERMAYE
(Dictionary of Economics) :
Öşletme ortaklarının sermaye olarak oluşturdukları varlıklar ve işletme faaliyetlerinden elde edilen kar payının işletmede alıkoymak yoluyla ortaya çıkan işletme üzerindeki mülkiyet hakkı toplamı. Bir balşka ifade ile öz sermaye, işletmenin varlıkları ile borçları arasındaki farktır. İşletme bilançosunun pasif tarafından yer alan öz sermaye, her türlü yedek akçeler, ödenmiş sermaye ve dağıtılmamış karların toplamından oluşur.
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