It does not matter whether we perceive an increased buffer as part of a nation's capital stock, or as part of the netequity of the country.
至于我们应该把增加的“缓冲”资源看作一国资本存量的一部分,还是一国净资产的一部分,那是无关紧要的。
2
Netequity is not only an important basic concept in the accounting theories and practices, but also related to the settlement of some economic theories and practices.
In this article, the author takes the Brazilian netequity interest as an example to illustrate its income classification under the tax laws of Brazil and other countries (e. g. Germany, Span and us).