Net assets are assets owned by enterprises and can be freely controlled, that is, owners' equity. The net assets of an enterprise refers to the total assets of the enterprise minus liabilities, which 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 the assets created by the enterprise in the course of operation, including the donated assets, which belong to the owners' equity.
Its calculation formula is: net assets = owner's equity (including paid-in capital or equity, capital reserve, surplus reserve and undistributed profit, etc.). ) = total assets-total liabilities.
Net assets are the excess of assets over liabilities of an enterprise group, that is, the net value of all assets minus all liabilities. Net assets represent the property value of enterprise group owners (enterprise owners or shareholders) in the enterprise. Including share capital, reserve fund (surplus reserve fund, capital reserve fund), undistributed profit, etc. Because the net asset value of an enterprise group belongs to shareholders, it is called "shareholders' equity" in accounting. It is an important indicator reflecting the business performance of enterprise groups.
Net assets are affected by the original investment, additional investment, subsequent profits and losses of enterprise groups and the amount extracted from accumulated profits or investments. In order to reflect the shareholders' equity and credit risk of enterprise groups, only tangible assets are included in the basic data of this scheme. As for intangible assets such as goodwill and patent rights of enterprise groups, they will not participate in the calculation for the time being.
Legal basis:
According to the relevant provisions of the Company Law, statutory surplus reserve fund and arbitrary surplus reserve fund are drawn from after-tax profits. Profit distribution after profit distribution, undistributed profit. Net assets are assets owned by enterprises at their own discretion, also known as owners' equity.
Article 95 of the Company Law of People's Republic of China (PRC) When a limited liability company is changed into a joint stock limited company, the total amount of capitalization shall not be higher than the company's net assets. When a limited liability company is changed into a joint stock limited company, the public offering of shares for the purpose of increasing capital shall be handled according to law. Article 96 Preparation of important materials: A joint stock limited company shall prepare the company's articles of association, shareholders' register, corporate bond stubs, minutes of shareholders' general meeting, minutes of board meeting and financial and accounting reports. Article 97: Shareholders' right of consultation, suggestion and inquiry. Shareholders have the right to consult the Articles of Association, the register of shareholders, corporate bond stubs, minutes of shareholders' general meeting, resolutions of the board of directors, financial and accounting reports, and put forward suggestions or questions on the company's operation.