Net assets

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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