How to calculate the value of net assets on the balance sheet. Net assets on the balance sheet. What is the practical significance of the net assets indicator
Definition
Net assets- this is a value determined by subtracting from the amount of the organization's assets, the amount of its liabilities. Net assets - this is the amount that will remain with the founders (shareholders) of the organization after the sale of all its assets and the repayment of all debts.
The net assets indicator is one of the few financial indicators, the calculation of which is unequivocally determined by the legislation of the Russian Federation. The procedure for calculating net assets was approved by the Order of the Ministry of Finance of Russia dated August 28, 2014 N 84n "On Approval of the Procedure for Determining the Cost of Net Assets". This procedure is applied by joint-stock companies, limited liability companies, state unitary enterprises, municipal unitary enterprises, production cooperatives, housing savings cooperatives, economic partnerships.
Calculation (formula)
The calculation comes down to determining the difference between assets and liabilities (liabilities), which are defined as follows.
The composition of the assets accepted for calculation includes all assets of the organization, with the exception of the receivables of the founders (participants, shareholders, owners, members) for contributions (contributions) to the authorized capital (authorized fund, share fund, share capital), for payment of shares.
The composition of liabilities accepted for calculation includes all liabilities, except deferred income. But not all deferred income, but those that recognized as an organization in connection with the receipt of state assistance, as well as in connection with the gratuitous receipt of property. These incomes are actually the organization's own capital, therefore, for the purposes of calculating the value of net assets, they are excluded from the short-term liabilities section of the balance sheet (line 1530).
Those. the formula for calculating net assets according to the balance sheet of the enterprise is as follows:
Net assets \u003d (line 1600 - memory) - (line 1400 + line 1500 - DBP)
where ZU is the debt of the founders for contributions to the authorized capital (it is not separately allocated in the Balance and is reflected in short-term receivables);
DBP - deferred income recognized by the organization in connection with the receipt of state assistance, as well as in connection with the gratuitous receipt of property.
An alternative way to calculate net asset value giving exactly the same result as the formula above would be:
Net assets \u003d str. 1300 - memory + DBP
Normal value
The indicator of net assets, known in Western practice as net assets or net worth, is a key indicator of the performance of any commercial organization. The organization's net assets must be at least positive. Negative net assets are a sign of the insolvency of the organization, indicating that the company is completely dependent on creditors and does not have its own funds.
Net assets should not only be positive, but also exceed the authorized capital of the organization. This means that in the course of its activities, the organization not only did not waste the funds originally contributed by the owner, but also ensured their growth. Net assets less than the authorized capital are allowed only in the first year of operation of newly created enterprises. In subsequent years, if net assets become less than the authorized capital, the civil code and legislation on joint-stock companies require that the authorized capital be reduced to the amount of net assets. If the organization's authorized capital is already at a minimum level, the question of its further existence is raised.
net asset method
In valuation activities, the net asset method is used as one of the methods for assessing the value of a business. With this method, the appraiser uses data on the net assets of the organization according to the financial statements, previously adjusted based on their own estimated values of the market value of property and liabilities.
What is Net Assets? The net assets of an enterprise is the difference between the adjusted sum of the enterprise's assets and its liabilities, in short, it is the value of the enterprise itself without its debts.
The value of the net assets of an enterprise is calculated on the basis of the order of the Ministry of Finance No. 10-n dated January 29, 2003 "On approval of the procedure for assessing the value of the net assets of joint-stock companies." For limited liability companies, when calculating net assets, the same calculation procedure is used (except for trust managers of investment funds, organizers of gambling) (letter of the Ministry of Finance of Russia N 03-03-06 / 1/39 dated January 26, 2007).
Calculation of the value of net assets of organizations (with the exception of credit institutions) is based on accounting, the procedure for which is established by the federal executive body.
When calculating the value of net assets in a credit institution, the amount of own funds (capital) determined by the Central Bank of the Russian Federation in accordance with the established procedure is taken into account.
When is the net asset value appraised? Net assets are assessed by the company on a quarterly basis, as well as at the end of the year on the reporting date. This assessment is reflected in the financial statements, respectively, in the quarter and annual.
If, at the end of the second and each subsequent reporting year, the net asset value turns out to be less than the authorized capital of the company, it must declare a decrease in its authorized capital to the received value of the net asset value, and register such a decrease in the prescribed manner (clause 4, article 35 of the federal law dated 26.12.1995 No. 208-FZ, paragraph 3 of article 20 of the federal law of 08.02.1998 No. 14-FZ).
If the new size of the authorized capital is less than the minimum established by law, such an enterprise is subject to liquidation (clause 5, article 35 of the federal law of December 26, 1995 No. 208-FZ, clause 3 of article 20 of the federal law of February 8, 1998 No. 14-FZ, article 90 of the Civil Code of the Russian Federation, article 99 of the Civil Code of the Russian Federation).
To calculate the assets accepted for calculation, we take:
1.Non-current assets. They are reflected in the first section of the balance sheet and include: intangible assets (IA), fixed assets (FC), construction in progress (CIP), profitable investments in tangible assets, long-term financial investments, other non-current assets;
2. Current assets. They are reflected in the second section of the balance sheet and include: stocks, value added tax on acquired valuables, receivables, short-term financial investments, cash, other current assets. The cost of current assets does not take into account the cost of actual costs for the repurchase of own shares, which are repurchased by the joint-stock company from shareholders for their subsequent resale or cancellation, and debts of participants (founders) for contributions to the authorized capital.
For the calculation of liabilities accepted for the calculation of the value of net assets, the following are included:
1. long-term liabilities on loans and credits and other long-term liabilities;
2. short-term liabilities on loans and credits;
3. accounts payable;
4. indebtedness to participants (founders) for the payment of income;
5. reserves for future expenses;
6. other short-term liabilities.
That is, the following balance sheet indicators are involved in the calculation of the net assets of the enterprise.
An example of calculating the net assets of enterprises (for any form of ownership)
The balance sheet of Stroymaterialy LLC as of 01.10.2012:
| Balance indicators | Balance data |
| Balance asset | |
| 1. Non-current assets (section I): | |
| - residual value of fixed assets | RUB 2,300,000 |
| - capital investments in construction in progress | RUB 1,600,000 |
| - long-term financial investments | 700 000 rub. |
| 2. Current assets (section II): | |
| - reserves | 200 000 rub. |
| - receivables, | RUB 800,000 |
| including the debt of the founders on contributions to the authorized capital | 50 000 rub. |
| - cash- | 1200 000 rub. |
| Balance liability | |
| 3. Capital and reserves (section III): | |
| - authorized capital- | 200 000 rub. |
| - retained earnings | RUB 1,500,000 |
| 4. Long-term liabilities (section IV): | |
| - long-term loans | RUB 1,000,000 |
| 5. Short-term liabilities (section V): | |
| - short-term loans | 400 000 rub. |
| - debt to the budget | 200 000 rub. |
| - other current liabilities | RUB 1,900,000 |
When calculating the amount of assets, the calculation does not include such an indicator as the debt of the founders for contributions to the authorized capital (50,000 rubles). The amount of assets in our example will be 6,750,000 rubles. (2,300,000 + 1,600,000 + 700,000 + 200,000 + 800,000 - 50,000 + 1,200,000).
When calculating liabilities, the calculation does not include data on section III of the balance sheet (1,500,000 rubles). Then the amount of liabilities in our example will be equal to 3,500,000 rubles. (1,000,000 + 400,000 + 200,000 + 1,900,000).
Total net asset value as of October 1, 2012 will amount to 3,250,000 rubles. (6,750,000 - 3,500,000).
The indicator "net assets" is necessary for the analysis of activities, as well as for. It must be positive and exceed the size of the authorized capital. If there is an increase in net assets, then the profit of the enterprise increases. Those. the enterprise not only increased the funds that were originally invested in it, but also increased them. Of course, a decrease in this indicator is possible, and it may be less than the authorized capital in the first most difficult year of the start of operations. But with the normal operation of the enterprise, the situation is leveling off. If, nevertheless, the situation has not improved, then the company must either reduce the authorized capital, or liquidate it in accordance with the law.
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There are a fairly large number of financial indicators that can characterize how effective the business model of a commercial firm is. These include net assets. This indicator may be of interest to an investor, partner, creditor, it is also useful for company managers responsible for its development. How is the value of net assets calculated in modern Russian companies? What credentials can be used for this?
What is Net Assets?
Let us first study the essence of the term in question. Net assets are a financial indicator, which is defined as the difference between all the assets of the organization (LLC or JSC), which are accepted for accounting, and liabilities, also taken into account in accounting. At the same time, the determination of figures for each of the components of the net asset formula is carried out, as a rule, based on the provisions of regulatory legal acts, as well as various orders and letters from government departments. But there are also formulas for calculating this indicator, determined in the scientific and expert environment. But before examining them, it will be useful to study the structure in which pure
Structure of net assets
As we noted above, the indicator under consideration is calculated as the difference between the actual sum of all assets and liabilities. In accordance with the point of view widespread among Russian economists, the former should include:
- non-current assets represented by fixed assets, intangible resources, long-term investments;
- current assets, represented by various stocks, receivables, short-term investments, VAT on acquired inventory items.
At the same time, experts recommend excluding from the composition of current assets the expenses of the enterprise for the repurchase of shares for the purpose of their sale or withdrawal from the market, as well as the debts of the founders for payments. In turn, the structure of liabilities should contain:
- long-term and corporate loans;
- accounts payable;
- reserves relating to future expenses;
- debts to the founders for the transfer of income.
Also, the formula of net assets, based on the considered structure of those, implies the inclusion in the first and second indicators of any other information that can be classified in one way or another as the company's resources or its liabilities. We noted above that various legal acts can be used as sources of methodology that can be applied to calculate the financial indicator in question. Thus, one of the main existing regulatory legal acts regulating the calculation of net assets is the Order of the Ministry of Finance dated August 28, 2014 No. 84n. Let's consider how to calculate net assets (the formula for determining them, in fact, is also presented in the specified NLA) is offered by the Ministry of Finance.
Determination of net assets according to the method of the Ministry of Finance
First, the company needs to sum up all recorded assets and liabilities. At the same time, data on off-balance accounting accounts, as specialists of the Ministry of Finance believe, should not be taken into account.
Secondly, the formula of net assets according to the method of the Ministry of Finance of the Russian Federation assumes the exclusion from the assets of such indicators as the debts of the founders (shareholders, owners) for payments to the authorized capital or shares (in this sense, the position of the Ministry of Finance coincides with the approach of the experts, which we examined above ), from liabilities - deferred income, which is associated with state support, as well as the gratuitous receipt of any property.
Another nuance in determining the value of net assets in accordance with the methodology under consideration is that both parameters of the formula for calculating them should be calculated based on the value that is reflected in the balance sheet. At the same time, the formula for calculating net assets proposed by the Ministry of Finance is generally similar in concept to other approaches common among economists, which also involve the use of numbers from the balance sheet. Let us now study how the indicator under consideration can be calculated in practice.
How is net worth calculated in practice?
The formula for calculating net assets, in principle, has a very simple structure. The main thing is to have access to the numbers that are used in it. The main source of such, as we noted above, is the balance sheet of the organization. If we take the corresponding accounting document in the format in which it is approved in Russia, then information about the assets of the company is contained mainly in line 1600, about liabilities - in lines 1400 and 1500.
At the same time, if we follow the recommendations of the Ministry of Finance of the Russian Federation and subtract from the first debts of the founders for payments to the authorized capital, from the second - deferred income, then we will also need accounting data that reflects the value of the first indicator (as a rule, this is the debit of account 75), as well as numbers on line 1530 (for the second parameter).
Thus, the net asset formula will be applied according to a certain algorithm. Let's study it in detail.
Net Asset Formula: Structure and Diagram
- First of all, we subtract from the figure on line 1600 an indicator reflecting the debts of the founders to the company for contributions to the authorized capital.
- After we summarize the indicators for lines 1400 and 1500 of the balance.
- Next, subtract the figure on line 1530 from the resulting result.
- The final action will be the subtraction from the figure obtained as a result of subtracting the amount of debt from 1600, the indicator obtained after the last calculation.
How can the formula for net assets look like a schematic? We agree to abbreviate the indicator under consideration as NA, the balance sheet lines - STR, accounting accounts - SC.
As a result, the formula for calculating net assets on the balance sheet will look like this:
- NA \u003d (STR 1600 - MF 75) - (STR 1400 + STR 1500 - STR 1530).
Having studied how the corresponding financial indicator is calculated, we will consider how it can be applied in practice.
What is the practical significance of the net assets indicator?
The value of net assets is one of the key indicators of the effectiveness of a company's business model. The main criterion here is the positive or negative value of the corresponding indicator. In the first case, it is legitimate to talk about the company's profitability and its high investment attractiveness. In turn, if the formula for net assets on the balance sheet showed a negative result, most likely the company has certain problems.
How to correctly interpret the value of net assets?
Much in the interpretation of the indicator under consideration depends on the specific stage of business development. For young companies, start-ups, negative values are not as critical as for businesses that have been on the market for a long time. For firms that are present in high-margin segments, a negative net asset figure is also acceptable, but again, it is desirable that it be observed for a short time.
It is useful to observe such an indicator as net assets in dynamics over several years. Or, using data from current accounting, track it monthly or quarterly.
Net assets as a business management factor
The results of calculations of net assets have a certain value from the point of view of business management. For example, calculating the net assets of an LLC (the formula for the respective companies and JSCs will be the same) can be useful:
- in cases where the authorized capital is increased through the property of the LLC;
- when the company buys back securities from shareholders, when one of the LLC participants leaves the business;
- when paying dividends to co-founders of the company;
- when preparing reports to investors;
- when analyzing the effectiveness of the business model of the company at the request of the owner;
- as an additional source of data on the financial condition of the company when considering loan applications by the bank or in the course of interaction with potential investors.
Thus, the calculation of the indicator in question is useful both from the point of view of the organization's reporting to stakeholders, and in terms of the implementation of the analytical work of managers aimed at optimizing business processes.
Having considered the question of how to calculate net assets according to the balance sheet (the formula used for this was also studied by us), it will be useful to pay attention to a number of terminological nuances associated with the practical use of the corresponding indicator as a characteristic of the financial position of an enterprise.
Net assets or equity?
For example, some experts believe that the term in question should be identified with the concept of equity capital. There is another point of view on this thesis. As for the normative regulation of economic processes, in the relevant Russian regulatory legal acts, these two concepts are generally considered as very similar or identical.
For example, Federal Law No. 226 of July 18, 2011 states that for banking organizations, not net assets should be calculated, but just their own funds in the manner that is recorded in the regulatory legal acts issued by the Central Bank of the Russian Federation. Another noteworthy source of law is Bank of Russia Letter No. 350, issued on October 28, 1996. It states that net assets are an indicator that corresponds to the concept of a bank's equity capital.
Thus, with regard to credit and financial organizations, the concepts under consideration in them should be considered as identical. Therefore, according to some researchers, approved in the same Order of the Ministry of Finance No. 84n and used to calculate such an indicator as the net assets of an LLC, the formula, in principle, can also be used to determine the amount of a company's equity capital. Which, in turn, is also the most important indicator of business performance.
There is a term that is very close in sound to the one under consideration - “net current assets”.
What is net current assets
Under net current assets is meant the sum of the company's own capital (that is, in one of the interpretations - the same net assets), as well as long-term liabilities reduced by the amount of non-current assets. Some experts define this indicator as the difference between the total assets of the company, which are classified as current, and the sum of all those liabilities of the company, which are short-term.
What do net current assets show
Net current assets is an indicator that is most often used to assess the financial and economic stability of a company in terms of whether it has the resources to pay off current debts, as well as invest in expanding production. The term in question has another common name - pure
Thus, an investor, considering the prospects for investing in a particular company (for example, in an LLC), can also pay attention to net current assets. The formula for calculating those can be supplemented by those that are used to determine the amount of equity capital. The higher both indicators, the more attractive the firm can be for investment.
As you know, by the end of March 2017, Rosstat and the tax authority must receive the company's annual statements, which must include a balance sheet. So it's time to take advantage formula for calculating net assets according to the balance sheet 2016 of the year. Moreover, it is established by law.
What is called net assets
Successful conduct of economic and entrepreneurial activities is not feasible without an analysis of its key financial characteristics. One of the main values among them is the value organization's net assets.
In general terms, the value of net assets is the difference between the value of all assets of the company and the sum of all its debts and liabilities.
Please note that the calculation of net assets is performed by:
- in an integral manner annually and displayed in the annual report;
- if necessary, obtain data on the current economic condition of the company, issue dividends or the value of a share in the business.
Place net assets of the enterprise in the balance sheet
To see, where is net assets on the balance sheet, you need to look at the eponymous Section 3 of the Statement of Changes in Equity. It looks like this:
As seen, net assets on the balance sheet is- a special individual indicator. According to the order of the Ministry of Finance dated July 2, 2010 No. 66n code lines of net assets in the balance sheet – 3600.
How to calculate net assets on a balance sheet
It is suitable for organizations of most forms of ownership:
- CJSC and PJSC;
- State Unitary Enterprises and Municipal Unitary Enterprises;
- cooperatives;
- business partnerships.
|
Wherein:
CA– net assets;
AK– assets (current + non-current);
3 account– the debt of the founders to the company for payment of their shares in the UK;
Wack– debt obligations for the redemption of their shares;
O- existing obligations (with a long and short term of performance);
D b- income that is planned to be received (assistance from the state, free receipt of property).
How to make a calculation
It should be taken into account that one calculation net assets according to the formula not enough. This fact needs to be acknowledged. Meanwhile, the form of the document approved by law for these purposes is not currently available. Therefore, firms are required to develop their own form and accept it as an addition to the accounting policy.
However, earlier there was an order of the Ministry of Finance No. 10n and the Federal Securities Commission of the Russian Federation No. 03-6 / pz dated January 29, 2003 with a similar form for joint-stock companies. Although it is no longer valid, any enterprise can use it as a guide when developing their own form.
How to calculate net assets on a balance sheet
To obtain the necessary information, you can use not only the net assets formula, but also calculate them line by line when the balance has already been drawn up.
Result Analysis
Obviously, after calculating the value of net assets, it is desirable to get a positive result. Negative net assets will say that:
- the company does not make a profit;
- with a high probability in the near future may become bankrupt.
In the conditions of independence of business entities, the assessment of the financial condition and investment attractiveness of the enterprise is of great importance. For this purpose, as part of economic analysis, many criteria have been developed, but a special place among them is given to the indicator of net assets. How to do it correctly, you will learn from this article.
Definition
In world practice, net assets have been used for many years, while in Russia they have appeared relatively recently. In 1995, this indicator was introduced into the Civil Code of the Russian Federation as a normative one, which reflects the procedure for the formation and change of the authorized capital. Although 20 years have passed, but today in the economic literature there is no clear approach to calculating its value. But this indicator appears in the financial statements in form No. 3 “On changes in capital”.
The net assets of an enterprise (NA) is the difference between the adjusted sum of an organization's resources and its liabilities. In other words, this is the value of the company without debt. The procedure for calculating net assets is approved in the order of the Ministry of Finance No. 10-n. It is valid for enterprises of all forms of ownership. Calculation of net assets of credit institutions is carried out according to the relevant instruction of the Central Bank. Valuation is carried out once a quarter, as well as at the end of the year. This figure is displayed in the financial statements.
If at the end of the second and any subsequent year, the value of NA is less than the authorized capital (AC), then the organization needs to declare a decrease in the CA and register this operation in the prescribed manner. If, after the changes, the amount of capital is less than the norm established by law, then such an enterprise is subject to liquidation.
Calculation of net assets: formula
The following balance sheet items are used to determine the NA value:
- Non-current assets - the first section of the balance, which includes intangible assets, fixed assets, WIP, investments in values, long-term financial investments and other resources.
- Current assets - the second section of the balance sheet, which includes stocks, VAT on purchased materials, remote sensing, financial investments for the short term, cash and other resources. The cost of the AO does not include the actual costs of buying back the shares of the AO organization for the purpose of their subsequent resale or cancellation, as well as the debt of the founders on contributions to the authorized capital.
- Long-term liabilities on received loans and credits.
- Short term debt.
- Liabilities for bank loans.
- Indebtedness to shareholders for the payment of dividends.
- Reserve for future expenses.
- Other current liabilities.
- NA = Assets - Liabilities
This is how net assets are calculated. The formula presented above is used to calculate this indicator at enterprises of all forms of ownership, except for organizations that carry out insurance and banking activities.
Other Methods
Other regulations describe other schemes for calculating the NA. For example, in the "Methodological recommendations" it is indicated that the amount of assets should not include such a balance line as "VAT on purchased materials". The point is that in ch. 21 of the Tax Code of the Russian Federation, this amount can be reduced by the taxpayer only if a large number of conditions are met. The same document says that the liabilities involved in the calculation of NA should not include the line “Reserves for future costs”. But according to the conclusion of most economists, this article refers more to own funds than to the obligations of the organization.
Example
Having dealt with the theory, we turn to practice. In the example, we will consider the calculation of the net assets of an LLC. This formula and procedure are used for enterprises of all forms of ownership.
Lines of the balance sheet of Prodzapasy LLC as of 10/01/2015, which are taken into account in the calculations:
| Assets | Amount, t. rub. | Passive | Amount, t. rub. |
| VNA | Capital and reserves | ||
| Residual value of OS | 2300 | UK | 200 |
| Capital investment in WIP | 1600 | Long term loans | 1000 |
| Long-term financial investments | 700 | Short-term liabilities | |
| OA | Loans | 400 | |
| Stocks | 200 | Debt to the budget | 1000 |
| DZ | 750 | Other current liabilities | 900 |
| Cash | 1200 | ||
| Total | 6750 | Total | 3500 |
Total NA as of 10/01/2015: 6750 - 3500 = 3250 thousand rubles.
The value of net assets, the calculation of which is carried out to analyze the financial activities of the organization and before the accrual of dividends, should ideally be positive and exceed the size of the authorized capital. The growth of the indicator indicates an increase in profits. But the reverse situation is also possible. Most often, in the first year of operation of the enterprise, the value of NA may be less than the UK. But with the normal operation of the organization in the future, the situation should improve.
Registry
Since 2013, information on the value of net assets has been provided to the Unified Federal Register (EFRSUL). It must include the following information:
- creation of a legal entity (even through reorganization);
- the decision of the federal body to exclude the organization from the Unified State Register of Legal Entities;
- calculation of net assets of the enterprise;
- liquidation, bankruptcy of a legal entity;
- change in the value of the UK;
- change of registration address.
Thus, information about the cost of NA is publicly available.
Change in the amount of the authorized capital
Although the legislation states that if, according to the results of the second and subsequent periods, the value of NA is higher than the capital stock, then these indicators must be equalized, while reducing the authorized capital is not necessary. You can increase the NA through the contributions of participants. But such a duty must necessarily be provided for in the charter. If it is missing, then you must first make changes to the document, and only then change the Criminal Code.
Increase in NA
Since 2011, when taxing profits, all property that was transferred to an organization in order to increase NA and form additional capital is not taken into account.
Previously, this was not possible. Now you can increase the NA without consequences in NU. In accounting, the value of property received as a contribution is not income.
The contribution to the OS LLC is reflected in the DT account of the relevant intangible assets and CR account 83 "Additional capital". In other words, if the organization received raw materials or goods as a contribution, then this operation will be reflected in the following entry: DT 10 (41) KR 83. And if funds were received as a contribution, then: DT 51, KR 83.
MC reduction
If you cannot increase the NA, then you will have to reduce the UK. In this case, the following state requirements must be observed:
- notify the state registration body of the decision to reduce the Criminal Code within three working days;
- for the next two months, publish in the media information about the change in the amount of capital.
Be sure to include the following information in the text:
- full and abbreviated name of the organization, data on the location of the object;
- the size of the authorized capital and the amount by which it will be adjusted;
- conditions for reducing capital;
- description of the procedure for submitting applications by creditors with requirements, additional addresses of the organization, ways of contacting management (fax numbers, telephone numbers, email and other data).
Data processing
The calculation of the organization's net assets shows only the absolute value. Further it needs to be analyzed in the following directions:
- dynamics of change: it is necessary to compare the value of NA at the beginning and end of the year, and then identify the reasons for the change;
- assessment of the reality of the adjustment: very often the change in the volume of this indicator at the end of the year turns out to be insignificant compared to the overall growth of assets;
- the ratio of NA and UK: this allows you to determine the proximity of the enterprise to bankruptcy (this situation may arise if net assets are less than or equal to the size of the organization's capital).
- efficiency of use: it is necessary to calculate and analyze the dynamics of changes in profitability and turnover of NA.
Let's consider some of these indicators in practice. First you need to calculate net assets. Example:
| Indicator | Thousand rub. | ||
| 01.01.2015 | 01.10.2015 | Deviation, +/- | |
| I. ASSETS | |||
| 1. NMA | 57 | 53 | -4 |
| 2.OS | 58300 | 41600 | -16700 |
| 3. WIP | 6470 | 5800 | -670 |
| 4. Investments in material values | |||
| 5. Financial investments | 50300 | 14400 | -35900 |
| 6. Other intangible assets, incl. amount of deferred tax assets | |||
| 7. Stocks | 12400 | 4500 | -7900 |
| 8. VAT on purchased valuables | 400 | -400 | |
| 9. DZ (minus the debt of the founders on contributions to the UK | 8800 | 6300 | -2500 |
| 10. Cash | 60 | 10 | -50 |
| 11. Other current assets | |||
| 12. Total assets | 136787 | 72663 | -64124 |
| II. LIABILITIES | |||
| 13. Long term liabilities | 18000 | -18000 | |
| 14. Other long-term liabilities, | 2000 | 2000 | |
| 15. Short-term loans and credits | 22000 | 3200 | -18800 |
| 16. KZ | 17400 | 11600 | -5800 |
| 17. Debt to the founders for the payment of dividends | |||
| 18. Reserves for future expenses | |||
| 19. Other current liabilities | |||
| 20. Total liabilities | 59400 | 16800 | -42600 |
| 21. CH | 77387 | 55863 | -21524 |
The value of net assets, the calculation of which is presented in the table above, for the period decreased by 21,524 thousand rubles, or by 27.8%.
According to the results of calculations, the following conclusions can be drawn: the cost of NA exceeds both the size of the company's capital and the one established by law. The activity of the organization is recognized as successful. The management may decide on the distribution of CP among the participants.
Calculation of the bank's net assets
It is more expedient to assess the value of the banking business using an integrated approach, which will take into account the amount of current NA and their growth in the future due to the current economic potential. At the same time, it is important to pay special attention to the assessment of fixed assets, since they are formed at the expense of equity.
Calculation of the value of net assets is based on the market value of the property. But this approach is not always justified. Buildings and technical equipment for data analysis (computers and software) play the main role in the structure of the bank's OS. PCs and software age morally much faster than physically, that is, when evaluating them, you need to focus primarily on their book value. Buildings are best valued at market value. It is not affected by the operating conditions, only the economic growth of the region.
Summary
The calculation of the value of net assets must be carried out not only to display the figure in the reporting documents, but also for the purpose of internal control. Monitoring this indicator allows you to make timely management decisions to change the value of the UK or NA. If the situation is allowed to take its course, then the management will, at best, face the problem of a decrease in capital, and at worst, they will have to liquidate the organization.
