Difference between revisions of "Net assets"

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''Financial reporting.''
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''Financial reporting - balance sheet.''
  
 
Net assets are equal to Total assets LESS Total liabilities.
 
Net assets are equal to Total assets LESS Total liabilities.
  
  
This figure is also equal to the book value of equity, also known as shareholders' funds.
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:<span style="color:#4B0082">'''''Example: net assets calculation'''''</span>
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:Other assets are 70.
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:Cash is 30.
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: Total assets = Other assets + Cash = 70 + 30
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:Total assets    =        '''100'''
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:Debt is (40)
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:Other liabilities are (10)
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:Total liabilities = Debt + Other liabilities = (40) + (10)
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:Total liabilities  =      '''(50)'''
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:Total assets - Total liabilities = 100 - 50
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:Net assets      =        '''50'''
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Net assets are also equal to the book value of equity, also known as shareholders' funds.
  
  
 
== See also ==
 
== See also ==
 
* [[Assets]]
 
* [[Assets]]
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* [[Balance sheet]]
 
* [[Equity]]
 
* [[Equity]]
 
* [[Financial reporting]]
 
* [[Financial reporting]]
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* [[Liabilities]]
 
* [[Liabilities]]
 
* [[Minority interest]]
 
* [[Minority interest]]
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* [[Net worth]]
 
* [[Non-controlling interest]]
 
* [[Non-controlling interest]]
 
* [[Return on assets]]
 
* [[Return on assets]]
 
* [[Return on net assets]]
 
* [[Return on net assets]]
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[[Category:Accounting,_tax_and_regulation]]

Revision as of 10:33, 29 October 2020

Financial reporting - balance sheet.

Net assets are equal to Total assets LESS 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