Are you guys asking about EQUITY? We may look at an illustrative balance sheet to gain some ideas.
Per Framework for the Preparation and Presentation of Financial Statements (para 49):
The elements directly related to the measurement of financial position are assets, liabilities and equity. These are defined as follows:
(a) An asset is a resource controlled by the enterprise as a result of past events and from which future economic benefits are expected to flow to the enterprise.
(b) A liability is a present obligation of the enterprise arising from past events, the settlement of which is expected to result in an outflow from the enterprise of resources embodying economic benefits.
(c) Equity is the residual interest in the assets of the enterprise after deducting all its liabilities.
Per HKAS 1 Presentation of Financial Statements, an illustrative balance sheet is given in page 57-58:
http://www.hkicpa.org.hk/ebook/HKSA_Members_Handbook_Master/volumeII/hkas01.pdf
