Resources of the company that appear on its liabilities, formed by share capital, reserves, and equity. Within the net equity, there are also regularization funds resulting from updating the effects of inflation on the value of assets, and subsidies received and pending to be considered as income for the year. Dividends for shareholders are obtained from net equity. It should not be confused with equity, which is defined as the resources of the company that appear on its liabilities, formed by share capital, reserves, and results pending application. Within equity, there are also regularization funds resulting from updating the effects of inflation on the value of assets. However, net equity includes more items than equity.
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