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.
  
  
:<span style="color:#4B0082">'''''Simple example'''''</span>
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:<span style="color:#4B0082">'''''Example: net assets calculation'''''</span>
  
 
:Other assets are 70.
 
:Other assets are 70.
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:Total assets - Total liabilities = 100 - (50)
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:Total assets - Total liabilities = 100 - 50
  
 
:Net assets      =        '''50'''
 
:Net assets      =        '''50'''
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== See also ==
 
== See also ==
 
* [[Assets]]
 
* [[Assets]]
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* [[Balance sheet]]
 
* [[Equity]]
 
* [[Equity]]
 
* [[Financial reporting]]
 
* [[Financial reporting]]

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