These accounts are used for non-restricted equity in limited liability companies and economic associations:
| 2090 | Free private capital |
| 2091 | Profit or loss |
| 2092 | Mottagna / lämnade koncernbidrag |
| 2093 | Shareholders' contribution |
| 2094 | Treasury shares |
| 2095 | Fusionsresultat |
| 2096 | Fair value |
| 2097 | Överkursfond |
| 2098 | Gains or losses from previous years |
| 2099 | Net income |