Final answer:
Increases in equity (net assets) from peripheral, incidental, or other transactions and events impacting an entity, excluding revenues or investments by owners.
Step-by-step explanation:
The subject of the question is increases in equity (net assets) from peripheral or incidental transactions and other events and circumstances affecting an entity, excluding those resulting from revenues or investments by owners. Net assets are the excess of an entity's assets over its liabilities. These increases can arise from various sources, such as gains from the sale of assets, write-offs of liabilities, or adjustments for changes in fair value. These transactions and events can impact the overall financial position of the entity. For example, if a company sells a piece of equipment at a higher price than its carrying value, the difference is recorded as a gain and increases the net assets of the company.