Considering that the comprehensive strength evaluation should reflect the reality of the sustained and stable development of enterprise groups, the net assets are calculated according to the average value at the end of three years. Namely:
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
The year defined in the formula is the same as the turnover.
If the entity view of profit is adopted, net assets are equal to shareholders' equity plus creditor's rights; If the ownership view of profit is adopted, net assets are equal to shareholders' equity.
Assets-liabilities = net assets. (Total assets-total liabilities)/number of common shares.
Extended data:
Four basic characteristics of net assets:
1. Net assets can be used by enterprises for a long time and continuously during their operation, and enterprises do not need to return capital to investors. Liabilities must be returned to creditors on schedule and become a burden for enterprises.
2. Business owners have the right to distribute after-tax profits with the capital invested in the business. Net assets are the main basis for enterprises to distribute after-tax net profits, and creditors have no right to distribute enterprise profits except for obtaining interest according to regulations.
3. The owner of the enterprise has the right to exercise the management right of the enterprise, or authorize the management personnel to exercise the management right. However, creditors have no right to operate and manage.
4. The owner of the enterprise bears unlimited or limited liability for the net assets of the enterprise, while the creditor has nothing to do with other debts of the enterprise and generally does not bear the losses of the enterprise.
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