自己資本

• Reading: じこしほん
• Romaji: jikoshihon
• Kanji breakdown: 自己 (jiko) — self, own; 資本 (shihon) — capital, funds
• Pronunciation: /d͡ʑi.ko.ɕi.hoɴ/

Meaning

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.

Examples

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。 Companies with a higher equity ratio tend to maintain greater financial resilience during economic downturns.
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。 A large acquisition caused borrowings to swell, significantly reducing the equity ratio.
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。 A public share offering was approved by the board of directors in order to strengthen equity capital.

Usage Guide

Context: accounting, corporate finance, banking, financial analysis

Tone: neutral

Origin & History

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.

Cultural Context

Era: Modern

Generation: Finance professionals

Social background: Corporate