Equity

[dude-lis]

Тематика текста - экономика, граничащая с бухгалтерским делом, аудитом и т.д.
Интересует перевод той части предложений, где встречается слово EQUITY.

Заранее благодарю!

Вот контекст:
1. The balance sheets of foreign subsidiaries have been trans¬lated into SEK at year-end rates. The income statements have been translated at the average rates for the year. Translation dif¬ferences thus arising have been taken directly to equity.

2. The Group uses foreign-exchange derivative contracts and loans in foreign currencies in hedging certain net-foreign investments. Exchange-rate differences related to these contracts and loans have been charged to Group equity, to the extent to which there are corresponding translation differences

3. When a foreign operation is partially disposed of or sold, exchange differences that were recorded in equity are recog¬nized in the income statement as part of the gain or loss on sales.

[IS]

собственнй капитал, собственные средства