I presume you mean this? had to look it up!
What is an OE in business?
Equity and owner's equity (OE) definition: In the most general sense, equity is assets minus liabilities. An owner's equity is typically explained in terms of the percentage of stock a person has ownership interest in the company. The owners of the stock are known as shareholders.20 July 2020
FMG JV Drilling, page-132
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