Русско-англо-русский юридический словарь

These financial statements present fairly, in all material respects, the financial position of the Foundation as at August 31, 2014 and the results of its operations and the changes in its net assets for the year then ended in accordance with Canadian generally accepted accounting principles. (canadianwomen.org)

owners' equity. The capital employed in a company, computed by deducting the book value of the liabilities from the book value of the assets. Also called net assets, net worth, shareholders' equity, or shareholders' funds. (BusinessDictionary)