Group litigation survived in the United States only thanks to the influence of Supreme Court Associate Justice Joseph Story, who imported it in a rather mangled form into U. S. law through summary discussions in his two equity treatises as well as his famous opinion in West v. Randall ( 1820 ).

The second, " the financing decision " relates to how these investments are to be funded: capital here is provided by shareholders, in the form of equity ( privately or via an initial public offering ), creditors, often in the form of bonds, and the firm's operations ( cash flow ).

The International Accounting Standards Board ( IASB ) uses the following definition: " Income is increases in economic benefits during the accounting period in the form of inflows or enhancements of assets or decreases of liabilities that result in increases in equity, other than those relating to contributions from equity participants.

Federal Rules of Civil Procedure Rule 2 says " here is one form of action-the civil action ," which abolishes the legal / equity distinction.

A retail co-op store chain may return a percentage of a member's purchases from the co-op, in the form of cash, store credit, or equity.

The most common form of equity interest is common stock, although preferred equity is also a form of capital stock.

A secondary buyout is a form of leveraged buyout where both the buyer and the seller are private equity firms or financial sponsors ( i. e., a leveraged buyout of a company that was acquired through a leveraged buyout ).

** Revenues: increases in economic benefit during an accounting period in the form of inflows or enhancements of assets, or decrease of liabilities that result in increases in equity.

** Expenses: decreases in economic benefits during an accounting period in the form of outflows, or depletions of assets or incurrences of liabilities that result in decreases in equity.

The Court of Chancery, known both nationally and internationally for its speed, competence, and knowledgeable judiciary as a court of equity, is empowered to grant broad relief in the form of injunctions and restraining orders, which is of particular importance when shareholders seek to block or enjoin corporate actions such as mergers or acquisitions.

In the United States, the Federal Rules of Civil Procedure ( 1938 ) abolished the distinction between actions at law and suits in equity in federal practice, in favor of a single form referred to as a " civil action.

A Private investment in public equity, or PIPEs, refer to a form of growth capital investment made into a publicly traded company.

This form of financing is often used by private equity investors to reduce the amount of equity capital required to finance a leveraged buyout or major expansion.

In 1990, he partnered with several investors to form Catterton-Simon Partners, a private equity firm focused on beverages and other consumer products, which today is known as Catterton Partners.

John Rutledge of South Carolina, delegate to the Constitutional Convention, is said to have read lengthy tracts of Iroquoian law to the other framers, beginning with the words " We, the people, to form a union, to establish peace, equity, and order ..." In October 1988, the US Congress passed Concurrent Resolution 331 to recognize the influence of the Iroquois Constitution upon the US Constitution and Bill of Rights.

* Employment equity ( Canada ), a form of affirmative action in human resource policies

It was also in the 1960s that the common form of private equity fund, still in use today, emerged.

:... decreases in economic benefits during the accounting period in the form of outflows or depletions of assets or incurrences of liabilities that result in decreases in equity, other than those relating to distributions to equity participants.

For example, a court of equity recognizing a plaintiff's request for the equitable remedy of a constructive trust may decide that a constructive trust has been created and simply order the person holding the assets to deliver them to the person who rightfully should have them.

For equity, the Act provided that a party trying to have his case dismissed could not do so until he had paid the full costs, rather than the nominal costs that were previously required ; at the same time, the reforms the Act made to common-law procedure ( such as allowing claims to be brought against executors of wills ) reduced the need for parties to go to equity for a remedy.

However, the court of equity developed the remedy of specific performance as damages often could not adequately compensate someone for the inability to own a particular piece of real property, land being regarded as unique.

The maẓālim court thus provided a remedy for the inability of a qadi to take equity freely into account.

By contrast, a proprietary remedy asserts that some property in the defendant's possession belongs to the claimant, either at common law or in equity.

Courts of equity initially had no power to award compensatory damages, which traditionally were a remedy at common law, but legislation and case law has changed the situation so compensatory damages may now be awarded for a purely equitable action.

Such remedies were developed in the equity courts as the payment of damages was often not a sufficient remedy for a plaintiff in certain circumstances.

However, with the development of the courts of equity, the remedy of an injunction became available to prevent a defendant from repeating the activity that caused the nuisance, and specifying punishment for contempt if the defendant is in breach of such an injunction.

The second category of remedy comes from the Chancellor of England, commonly called the Chancery Court, or, more commonly, equity.

A plaintiff must demonstrate: ( 1 ) that it has suffered an irreparable injury ; ( 2 ) that remedies are not available at law ; ( 3 ) that, considering the balance of hardships between the plaintiff and defendant, a remedy in equity is warranted ; and ( 4 ) that the public interest would not be disserviced by a permanent injunction.

The basic accounting equation is assets = liabilities + equity.

According to Lowenstein ( p. 234 ), LTCM lost $ 286 million in equity pairs trading and more than half of this loss is accounted for by the Royal Dutch Shell trade.

A hedge fund that is an example of this type of arbitrage is Greenridge Capital, which acts as an angel investor retaining equity in private companies which are in the process of becoming publicly traded, buying in the private market and later selling in the public market.

* Revised Code of Washington 9. 12. 010: " Every person who brings on his or her own behalf, or instigates, incites, or encourages another to bring, any false suit at law or in equity in any court of this state, with intent thereby to distress or harass a defendant in the suit, or who serves or sends any paper or document purporting to be or resembling a judicial process, that is not in fact a judicial process, is guilty of a misdemeanor ; and in case the person offending is an attorney, he or she may, in addition thereto be disbarred from practicing law within this state.

( In a display of authorial equity, the former is usually called the Kernighan – Lin algorithm, while the latter is styled Lin – Kernighan.

* See Leveraged buyout, or highly leveraged transaction, or " bootstrap " transaction, when an investor acquires a controlling interest in a company's equity and where a significant percentage of the purchase price is financed through leverage ( borrowing ).

Some of this $ 2. 5 trillion is invested in claim checks — U. S. bonds, both governmental and private — and some in such assets as property and equity securities.

Before 1873, England had two parallel court systems: courts of " law " that could only award money damages and recognized only the legal owner of property, and courts of " equity " ( courts of chancery ) that could issue injunctive relief ( that is, a court order to a party to do something, give something to someone, or stop doing something ) and recognized trusts of property.

* in the United States, determining whether the Seventh Amendment's right to a jury trial applies ( a determination of a fact necessary to resolution of a " common law " claim ) or whether the issue will be decided by a judge ( issues of what the law is, and all issues relating to equity ).

* the standard of review and degree of deference given by an appellate tribunal to the decision of the lower tribunal under review ( issues of law are reviewed de novo, that is, " as if new " from scratch by the appellate tribunal, while most issues of equity are reviewed for " abuse of discretion ," that is, with great deference to the tribunal below ).

The brand equity of a company is seen as becoming increasingly dependent on the role of a CBO.

The claim of the citizen is prior in time, paramount in title, superior in equity.

Class actions are commonly referred to as class action suits ; however, this phrase is redundant as the historical distinction between " actions " at law and " suits " in equity is no longer recognized.

Disputes over the internal affairs of Delaware corporations are usually filed in the Delaware Court of Chancery, which is a separate court of equity ( as opposed to a court of law ).

Because it is a court of equity, there are no juries, and its cases are heard by the judges, called chancellors.

* Fusion of law and equity is the combining of the rules of equity and common law into one coherent set of rules.

On the other hand, an entity whose income is less than its expenditure can raise capital by borrowing or selling equity claims, decreasing its expenses, or increasing its income.