Final answer:
The residual interest in an entity's assets after liabilities are deducted is called equity. In the provided example, with the total assets of 130 and liabilities of 300, the given equity of 30 represents the owners' residual interest.
Step-by-step explanation:
The residual interest in the assets of an entity that remains after deducting its liabilities is known as equity. This represents the owners' share in the company. To illustrate with the provided information, if we have assets comprising of reserves worth 30, bonds valued at 50, and loans of 50, the total assets would be 130. Subtract the liabilities, which include deposits totaling 300, to determine the equity. In this case, equity is given as 30, which matches the residual value after considering all obligations.