Calculation formula of net assets: net assets = assets-liabilities (increase or decrease due to annual profit and loss); But when calculating the net assets, many people will get the average value according to the situation of the enterprise in the last three years. Net assets = (net assets at the end of this year+net assets at the end of last year+net assets at the end of two years ago) ÷ 3; This can better reflect the operating conditions of enterprises.
Net assets usually refer to the assets owned by enterprises that can be freely controlled, which are owners' equity or equity capital; For example, the net assets of public institutions include business funds, fixed funds, special funds, business balances and operating balances.
Net assets include paid-in capital, capital reserve, surplus reserve and undistributed profit. Paid-in capital, also known as equity, is all kinds of capital invested by investors at the beginning. The proportion of paid-in capital is the main basis for enterprises to distribute profits or dividends to investors according to time.
The net assets of an enterprise are the net value of the enterprise after removing debts. Usually, net assets are owners' equity, which refers to the economic benefits that the owners can enjoy in the enterprise. It is an important indicator reflecting the business performance of enterprise groups.
The net assets in the accounting system of non-governmental non-profit organizations include limited net assets and unrestricted net assets. Restricted net assets refer to the use of assets or the economic benefits generated by assets by resource providers of non-profit organizations, and their set time limit or use limit; Unrestricted net assets refer to the total net assets of non-governmental non-profit organizations during the reporting period MINUS the restricted net assets during that period.