Net assets refer to owners' equity or equity capital. The net assets of an enterprise refer to the net assets of the enterprise after deducting liabilities. It consists of two parts, one part is the capital invested by the enterprise at the beginning, including the premium part, and the other part is created by the enterprise in its operation, including capital reserve, surplus reserve and undistributed profit. , including donated assets.
Among all kinds of skills and methods of basic analysis of stock investment, the sum of net assets is the most commonly used reference index, just like the price-earnings ratio, price-to-book ratio, sales rate and return on net assets. The net assets of public institutions refer to the difference between assets and liabilities, including public funds, fixed funds, special funds and balances.
The net assets of institutions include business funds, fixed funds, special funds, business balances and operating balances. Among them, the special fund refers to the special fund established by institutions according to regulations, mainly including employee welfare fund, medical fund, repair and purchase fund, housing fund, etc.
The net assets of non-governmental non-profit organizations refer to the balance of assets MINUS liabilities, indicating the difference of total assets of non-governmental non-profit organizations after all existing debts are compensated. It can be expressed as: assets and liabilities = net assets.
Define characteristics:
1, fixed fund
Fixed fund refers to the funds occupied by fixed assets of administrative institutions. Fixed funds usually increase or decrease according to the increase or decrease of the book balance of fixed assets, and the amount of the two is usually equal; However, in the case that the fixed assets under financial leasing have not paid the rent, the amounts of the two are different.
2. Commercial funds
General fund. The general fund of public institutions refers to the accumulated surplus funds of public institutions, which mainly comes from two aspects: first, it is transferred from the undistributed balance of the unit in the current year; Second, the amount left to the unit for use according to regulations is transferred from the balance of allocated special funds.