Net assets less than 50% of the paid-in capital means that the assets acquired are less than 50% of the capital that should be available.

Take salary as an example, your salary is 5,000 yuan per month, which is your paid-in capital, but after excluding five insurances and one housing fund, it is only about 4,500 yuan per month. This is your net worth.

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Net asset refers to owner's equity or equity capital.

The net asset value of an enterprise refers to the net amount of the enterprise's total assets minus liabilities. It consists of two parts. One part is the capital invested when the enterprise was founded, including the premium part, and the other part is the capital invested by the enterprise in operation.

The assets created therein, including those donated, belong to the owner's equity.

Among the various techniques and methods of fundamental stock investment analysis (Fundamental Analysis), net assets are the most commonly used reference indicators, along with indicators such as price-earnings ratio, price-to-book ratio, price-to-sales ratio, and return on net assets.

Define other relevant definitions: 1. The concept and content of the net assets of an administrative unit: The net assets of an administrative unit refer to the difference between the assets minus liabilities and income minus expenditures of the administrative unit, including fixed funds, balances, etc.

2. The concept and content of the net assets of a public institution: The net assets of a public institution refer to the difference between assets minus liabilities, including institutional funds, fixed funds, special funds, balances, etc.

The net assets of public institutions specifically include public funds, fixed funds, special funds, public balances and operating balances, etc.

Among them, special funds refer to funds with special purposes set up by public institutions in accordance with regulations, mainly including employee welfare funds, medical funds, repair and purchase funds, housing funds, etc.

3. The net assets of a private non-profit organization refer to the balance after assets minus liabilities. It indicates the difference between the total assets of a private non-profit organization and all existing obligations.

The formula can be expressed as: assets - liabilities = net assets.

Principle Net assets = Assets - Liabilities (increases and decreases affected by annual profits and losses) The amount of owner's equity at the end of the period "is not equal to or does not represent" the market value of net assets.

Since it is the market value (usually the current market value), of course it "does not equal or represent" the amount of owner's equity at the end of the period (here it is the historical cost).

Net assets are owners' equity, which refers to the economic interest enjoyed by the owner in the assets of the enterprise. Its amount is the balance after assets minus liabilities.

Owners' equity includes paid-in capital (or share capital), capital reserves, surplus reserves and undistributed profits, etc.

The calculation formula is: Net assets = owners' equity (including paid-in capital or equity, capital reserves, surplus reserves and undistributed profits, etc.) = total assets - total liabilities.

Net assets are the excess of an enterprise group's assets over its liabilities, that is, the net value of all assets minus all liabilities.

Net assets represent the value of property owned by a business group owner (business owner or shareholder) in the business.

It includes share capital, reserve fund (surplus reserve fund, capital reserve fund), undistributed profits, etc.

Since the net asset value of an enterprise group belongs to shareholders, it is called "shareholders' equity" in accounting terms.

It is an important indicator reflecting the operating performance of an enterprise group.

Net assets are affected by the owner's original investment, additional investments, subsequent profits and losses incurred by the business group, and amounts withdrawn from rolled-over profits or investments.

In the basic data of this plan, only tangible assets are included in order to reflect the size of shareholders' equity and credit risk of the enterprise group.

As for intangible assets such as corporate group reputation and patent rights, they are not included in the calculation for the time being.

Considering that the comprehensive strength evaluation should reflect the actual sustainable and stable development of the enterprise group, the net assets are calculated based on the average value at the end of three years.

That is: Net assets = (Net assets at the end of this year + Net assets at the end of the previous year + Net assets at the end of two years ago) ÷ 3 The year in the calculation formula is defined the same as the turnover.

If the entity view of profits is adopted, net assets are equal to shareholders' equity plus claims; if the ownership view of profits is adopted, net assets are equal to shareholders' equity.