The formula to calculate the Shareholders' Equity (SE) is:
\[ SE = A - L \]
Where:
Shareholders' equity is defined as the difference between the assets and liabilities owned by a shareholder.
Let's assume the following values:
Using the formula to calculate the Shareholders' Equity (SE):
\[ SE = 100,000 - 40,000 = 60,000 \]
The Shareholders' Equity (SE) is 60,000.