Equity The value of property in an organization greater than total debt held on it. Equity investments typically take the form of an owner's share in the business, and often, a share in the return, or profits. Equity investments carry greater risk than debt, but the potential for greater return should balance the risk. Equity Participation An ownership position in an organization or venture taken through an investment.

Returns on the investment are dependent on the profitability of the organization or venture. Fund Balance Net worth in a nonprofit organization; total assets minus total liabilities.

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