自己資本

• 読み: じこしほん
• ローマ字: jikoshihon
• 漢字の分解: 自己 (jiko) — self, own; 資本 (shihon) — capital, funds
• 発音: /d͡ʑi.ko.ɕi.hoɴ/

意味

Equity; shareholders' equity; net worth. The portion of a company's capital belonging to its owners after liabilities are deducted.

A key accounting term representing residual interest in assets after all liabilities are subtracted. Includes paid-in capital (資本金), retained earnings (利益剰余金), and other reserves. 自己資本比率 (equity ratio) is a standard measure of financial stability: higher ratios generally indicate lower insolvency risk and are favoured by lenders and investors.

例文

1. 自己資本比率が高い企業ほど、不況期に財務的な余裕を保ちやすい。
2. 大型買収により借入金が膨らみ、自己資本比率が大きく低下した。
3. 自己資本の充実を図るため、公募増資の実施が取締役会で承認された。

使い方ガイド

場面: accounting, corporate finance, banking, financial analysis

トーン: neutral

起源と歴史

Compound of 自己 (jiko, self/own) and 資本 (shihon, capital). 資本 combines 資 (funds/resources) and 本 (origin/root/foundation). Together: 'one's own capital' — the financial foundation of a company that belongs to its shareholders, not to creditors.

文化的背景

時代: Modern

世代: Finance professionals

社会的背景: Corporate