Eva Middleton (asker) Oct 26, 2018:

Thank you all for your help. I ended up going with RobinB's suggestion as it fits best in this case.

RobinB Oct 23, 2018:

This is a pretty rare term. I've only ever come across it once, when translating one of the Datev charts of accounts. The translation I used back then was "adjusted equity (financial statement analysis)". This, or something like it, may work in your context, because it does appear from the source text you give that this isn't a "straight" German GAAP balance sheet: the reference to "medium-term" debt is a give-away here. That's because (unlike, say, IFRSs), German GAAP allows certain assets and liabilities to be classified as "medium-term" (rather than "fixed", "long-term" or "current") for analysis purposes, albeit not for presentation of the primary financial statements.

philgoddard Oct 23, 2018:

Equity in the balance sheet?