Net assets and Rating agencies: Difference between pages

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imported>Doug Williamson
m (Spacing and category added 20/8/13)
 
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''Financial reporting.''
Independent organisations that assess credit the quality of corporate and government debt.


Net assets are equal to Total assets LESS Total liabilities.
The main agencies are Moody’s, Standard & Poor’s and Fitch.
 
 
:<span style="color:#4B0082">'''''Example: net assets calculation'''''</span>
 
:Other assets are 70.
 
:Cash is 30.
 
: Total assets = Other assets + Cash = 70 + 30
 
:Total assets    =        '''100'''
 
 
 
:Debt is (40)
 
:Other liabilities are (10)
 
:Total liabilities = Debt + Other liabilities = (40) + (10)
 
:Total liabilities  =      '''(50)'''
 
 
:Total assets - Total liabilities = 100 - 50
 
:Net assets      =        '''50'''
 
 
 
Net assets are also equal to the book value of equity, also known as shareholders' funds.




== See also ==
== See also ==
* [[Assets]]
* [[AAA]]
* [[Equity]]
* [[Credit rating]]
* [[Financial reporting]]
* [[Ratings]]
* [[Goodwill]]
* [[Group accounts]]
* [[Liabilities]]
* [[Minority interest]]
* [[Net worth]]
* [[Non-controlling interest]]
* [[Return on assets]]
* [[Return on net assets]]


[[Category:Accounting,_tax_and_regulation]]
[[Category:Treasury_operations_infrastructure]]

Revision as of 15:32, 20 August 2013

Independent organisations that assess credit the quality of corporate and government debt.

The main agencies are Moody’s, Standard & Poor’s and Fitch.


See also