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.
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Net assets are equal to Total assets MINUS 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]]
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* [[Book value]]
 
* [[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]]

Latest 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