Net assets: Difference between revisions

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imported>Doug Williamson
(Amend "LESS" to "MINUS".)
imported>Doug Williamson
(Add link.)
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* [[Assets]]
* [[Assets]]
* [[Balance sheet]]
* [[Balance sheet]]
* [[Book value]]
* [[Equity]]
* [[Equity]]
* [[Financial reporting]]
* [[Financial reporting]]

Revision as of 03:31, 23 May 2021

Financial reporting - balance sheet.

Net assets are equal to Total assets MINUS Total liabilities.


Example: net assets calculation
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