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 the donated assets, which belong to the owner's equity.
Net assets, that is, owners' equity, refers to the economic benefits enjoyed by the owners in the assets of the enterprise, and its amount is the balance of assets MINUS liabilities. Owners' equity includes paid-in capital (or share capital), capital reserve, surplus reserve and undistributed profit, etc.
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.
Extended data:
Regarding the limited net assets of non-governmental non-profit organizations, in addition to the above contents, we should also pay attention to the following aspects:
1, the restriction of net assets generally does not generate liabilities. After accepting assets such as donations, a non-governmental non-profit organization not only increases its assets, but also increases its fiduciary responsibility in management without increasing its liabilities. However, these restrictive conditions do restrict non-governmental non-profit organizations from using donated assets for purposes other than the prescribed purposes.
2, all kinds of limited net assets, only when the donor clearly stipulates restrictions on the use of certain assets.
3. The restricted net assets do not refer to a specific asset. In most cases, non-governmental non-profit organizations can mix limited donated assets with other assets, or even sell donated assets to obtain other appropriate assets.
As long as the consumption of economic benefits on donated assets (that is, the balance of donated assets) does not violate restrictive conditions. For example, a donor donates 5,000 shares to a non-governmental non-profit organization, demanding that the donation amount be kept permanently, rather than holding these shares indefinitely.
Although the limited net assets weaken the authority of the accounting subject to use funds, it is an effective way to control the use of funds by giving the entrusted responsible person specific responsibilities. It is helpful to ensure that the entrusted organization uses assets such as donations in accordance with the provisions of the resource provider and realize the purpose of capital contribution by the resource provider.
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