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How to calculate net assets formula. Net assets: formula


In Russian legislation, the actual amount of net assets is used to establish minimum restrictions on individual organizational forms and for settlements between participants in companies established on a share, share basis. How to calculate, you will learn below.

Net assets (NA) are designed to measure the real value of a business entity on a certain date and assess its financial viability.

Calculated value formula

In Russia, the basic foundations for calculating the NA are laid down by Order 84n. To calculate them, it is necessary to subtract the total volume of liabilities from the value of all assets (minus the debt of participants, shareholders on deposits) (minus the received state aid or gratuitous property, accounted for as part of deferred income). The amount of net assets is determined according to form 1 "Balance sheet".

As a rule, the participants are usually required by the charter to make their contribution during the year, therefore their debt on contributions is reflected in the balance sheet as part of line 1230. The amount of state support or free property received is included in the amount of line 1530.

The general formula for calculating net assets according to the balance sheet will look like this:

NA = line 1600 (minus the participants' obligations under line 1230) - line 1400 - line 1500 + line 1530

Example. As of December 31, 2017, Joint-Stock Company Garantiya has a total NAV on the balance sheet (line 1600) of 140,000 thousand rubles. The total debt of shareholders on contributions amounted to 150 thousand rubles. Long-term liabilities (line 1400) are equal to 2600 thousand rubles. The total amount of short-term liabilities (line 1500) is 112,500 thousand rubles, of which property received free of charge is 100 thousand rubles. Authorized capital (line 1310) - 10,000 thousand rubles.

We determine the size of the NA of the joint-stock company as of December 31, 2017:

NA \u003d 140,000 - 150 - 2600 - 112,500 + 100 \u003d 24,850 (thousand rubles)

The value of the company's NA at the end of the financial year is significantly higher than the value of its authorized capital, which indicates a high level of financial condition, the potential possibility of paying dividends to its shareholders.

Analysis of the reasons for the changes

To assess the solvency, creditworthiness of a business entity, the following is used:

  • comparative analysis of the absolute size of net assets in recent years
  • their turnover
  • dynamics of the ratio of net assets to the total assets of a business entity

Profitability of NA is determined by the formula:

RFA \u003d PR / HA x 100%, where

  • RFA - ROI
  • NP - net profit after tax for the period

Example. As of December 31, 2016, the NA in Double LLC amounted to 8 million rubles.

Profit after tax for 2016 is 2 million rubles.

As of December 31, 2017 NA = 11 million rubles, NA for the year = 3 million rubles.

NA profitability in 2016 = 2/8 x 100% = 25%, in 2017 = 3/11 x 100% = 27.27%.

The NA turnover ratio is determined by the formula:

K OCHA = Revenue / CHA

Example. In 2016, the sales proceeds at Double LLC is 70 million rubles, in 2017 = 80 million rubles.

The NA coefficient in 2016 is 70/8 = 8.75, in 2017 80/11 = 7.27. The indicator indicates a small level of decline in business activity in the company's activities.

Net assets with a negative result

There are cases when, in the balance sheet of a business entity, the estimated amount of NA at the end of the financial year becomes less than zero. The reasons for this negative phenomenon:

  • the result of his activities in several reporting periods led to, exceeding the total value of all components of his own capital
  • in the last reporting period, force majeure events (fire, floods) occurred, resulting in significant loss of his property
  • large financial sanctions were applied to the enterprise by regulatory authorities, banks, creditors

In such emergency situations, urgent intervention of the owners of the business entity is necessary to resolve the issue of its further fate - liquidation or making additional contributions to correct the financial situation as soon as possible.

How to achieve growth in net assets

With the exception of adjustments for debts of participants and free property, the amount of NA is similar to the amount of equity capital of a company, a business entity with a different organizational and legal form and is reflected in section III on line 1300 of the balance sheet. Therefore, the size of the NA is influenced by the components of its own capital:

Successful financial and economic activity in the calendar period leads to an increase in retained earnings and an increase in net assets.

The size of the NA serves as an indicator of the viability of a business entity. The loss of control over their value, the lack of efforts by the administration of business entities to increase them can lead to serious problems, up to the liquidation of a business entity.

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Net assets- this is the value determined by subtracting from the amount of the organization's assets, the amount of its liabilities.

Net assets

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:

CHA \u003d (str. 1600-ZU) - (str. 1400 + str. 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.

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.

Briefly: Various indicators are used to assess the financial stability of an enterprise.

The procedure for calculating net assets according to the balance sheet - formula 2017-2018

But the key is the calculation of net assets. To find out its value, you need to subtract liabilities from assets. At the same time, off-balance sheet accounts, deferred income and a number of other indicators are not taken into account.

in detail

Net assets - the difference between the value of the company's property and its debt obligations. This indicator can be both positive and negative. If it is greater than zero, it means that the enterprise has enough property to meet its debt obligations; if it is less, it means that there is a shortage. The indicator makes it clear how stable the financial position of the organization is.

A negative indicator is one of the prerequisites for the liquidation of an organization, especially if it is below the minimum allowable amount of authorized capital for the second year in a row (clause 11 of article 35 of the Federal Law of December 26, 1995 N 208-FZ).

When should you count?

You need to calculate net assets for an LLC when:

  • preparation of the annual report;
  • an increase in the authorized capital, if this occurs at the expense of property;
  • the request of the person concerned;
  • withdrawal of a participant from the company to determine its share.

In joint-stock companies, on the basis of this indicator, the cost of a block of shares of each of its members is also calculated.

Calculation scheme

In 2014, a scheme for calculating net assets appeared, defined by law (Order of the Ministry of Finance of the Russian Federation dated August 28, 2014 N 84n). As before, the data of the balance sheet are taken as a basis and liabilities are deducted from assets. However, the debt of the founders on contributions, the value of shares repurchased from shareholders, capital and reserves, deferred income should not be taken into account, since they are not directly related to either the actual property or the debt of the enterprise.

Calculation formula:

Ah \u003d A - ZC, where

  • A - assets;
  • ZS - borrowed funds.

Fig. 1. An example of an enterprise balance sheet

Objects on off-balance accounts are not accepted for accounting, namely:

  • material values ​​that the company has accepted for safekeeping;
  • reserve funds;
  • goods accepted for commission;
  • strict reporting forms, etc.

It also does not include authorized, additional and reserve capital, deferred income, uncovered profit or loss.

The size of the authorized capital cannot be more than net assets. If, after balancing, this is not the case, then its value should be reduced to their size. However, it cannot be less than 10,000 rubles established by law. Otherwise, liquidation of the enterprise will follow.

In the balance sheet of the enterprise, net assets are indicated in line 3600.

Intangible assets

Long-term liabilities on loans and credits

fixed assets

Other long-term liabilities

Construction in progress

Short-term liabilities on loans and credits

Profitable investments in material values

Accounts payable

Early and short-term financial investments

Debts to participants (founders) for payment of debts

Other noncurrent assets

Reserves for future expenses

Other current liabilities

VAT on purchased assets

Receivables

Cash

Other current assets

Fig. 2. Calculation of net assets by example

Download the form for calculating net assets in excel

Although the scheme is general, valuation methods may also depend on the company's activities and legal form. So, for example, management companies must take into account Decree of the Government of the Russian Federation of December 27, 2004 N 853. Order of the Federal Financial Markets Service of the Russian Federation of October 23, 2008 N 08-41 / pz-n should be considered brokers, mutual funds, commodity exchanges.

Net assets on the example of specific organizations

The indicator is reflected in the balance sheet of any company.

For example, in OAO Gazprom in 2014 it amounted to 9,089,213,120 thousand rubles. Growth compared to 2013 - 720,047,660 thousand rubles. (8.6%).

Net assets of Akkobank in June 2015 decreased:

Negative indicators indicate the unstable state of the credit institution. But the data is only for a month, not a year. The situation may improve before the end of the year.

CMP JSC closed the year of 2014 with positive indicators.

Pyotr Stolypin, 2015-08-16

Questions and answers on the topic

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Net assets

The concept of NA is regulated by the Civil Code of the Russian Federation, defining them as a liquidity criterion for an organization, regardless of its organizational and legal form. Net assets are the difference reflected in the balance sheet between the value of all types of property of the institution (fixed and cash assets, land property, etc.) and the amount of established liabilities (accounts payable of the organization).

Calculator for calculating net assets and the actual value of a share

NA is the own capital funds of any enterprise, in other words, the capital property that will remain at the disposal of the institution after the repayment of all debts to creditors and the sale of property objects.

The calculation of the value of net assets according to the balance sheet must be carried out annually during the preparation and preparation of annual financial statements. The calculated NA value demonstrates the real financial position of the enterprise as of the current date. The amount of net assets in the balance sheet is line 3600 in section 3 of the Statement of Changes in Equity.

How to Calculate: Formula for Calculating Net Assets

Calculation of NA is regulated by the Ministry of Finance of the Russian Federation through Order No. 84n dated August 28, 2014, which gives the concept of net assets - a formula. Its enforcement extends to the following types of organizational and legal forms of enterprises:

  • public and non-public joint-stock companies;
  • LLC - limited liability companies;
  • SUE and MUP;
  • production and housing savings cooperatives;
  • business partnerships.

CHA \u003d (VAO + OJSC - ZU - ZVA) - (DO + KO - DBP).

Let's decipher the main terms of this formula:

  • HLW - non-current (JSC);
  • JSC - negotiable JSC;
  • ZU - founders' debts to the institution for filling shares in the UK;
  • ZVA - debt from the redemption of own securities (shares);
  • DO - long-term liabilities;
  • KO - short-term liabilities;
  • DBP - return expected in future periods.

The formula for net assets on the balance sheet is as follows:

The value of net assets in the balance sheet, line 3600, is entered after its calculation in the "Statement of changes in capital", form according to OKUD 0710003.

All settlement procedures must be carried out in writing and certified by the accounting department, on a separate form developed by the enterprise independently and enshrined in the accounting policy.

How to calculate net assets from a balance sheet, example

Indicator analysis

NA must be calculated to fix the current financial condition of the enterprise. By studying their value, the owners draw conclusions about the efficiency and productivity of the business and decide on further investment or withdrawal of their funds. Net assets in the balance sheet, line 3600, show the owners how profitable their cash investments and equity of the institution are.

FA are essential for the analysis of financial and economic activities. They are also taken into account when paying dividends. NA must be positive, and their indicator must exceed the size of the authorized capital. When their value grows, management can conclude that the profit of the organization is growing. Negative net assets can be observed in the first year of the enterprise's operation - the most difficult period for functioning, when the NA can decrease and be significantly lower than the invested capital. In the case when the enterprise has been operating for a long period of time, and the NA is negative, this indicates that the organization is operating inefficiently and investments are not making a profit.

The increase in net assets is associated either with a change in their value (for example, a revaluation of fixed assets), or with a change in the value of liabilities. Also, the increase in NA is made at the expense of additional investments of the founders, when additional capital is applied.

Order No. 84n dated August 28, 2014 of the Ministry of Finance of the Russian Federation (registered with the Ministry of Justice on October 14, 2014) approved a new procedure for determining the value of net assets. The Order will enter into force 10 days after its official publication. Accordingly, the normative acts that previously approved the rules for assessing the net assets of joint-stock companies, insurance companies and organizers of gambling were declared invalid.

Scope of the new procedure for determining net assets

The new procedure is applied by joint-stock companies, limited liability companies, state unitary enterprises, municipal unitary enterprises, production cooperatives, housing savings cooperatives, economic partnerships. It also applies to organizers of gambling.

The new procedure for determining net assets does not apply to credit institutions and joint-stock investment funds.

How net asset value is determined

The value of net assets is determined as the difference between the amount of the organization's assets accepted for calculation and the amount of the organization's liabilities accepted for calculation. Accounting items accounted for by the organization on off-balance accounts are not accepted for calculation when determining the value of net assets.

The value of net assets is determined according to accounting data.

Assets accepted for calculation of net assets

Assets accepted for calculation include 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.

At the same time, assets are accepted for calculation at the cost to be reflected in the organization's balance sheet (in net valuation minus regulatory values) based on the rules for estimating the relevant balance sheet items.

For example, as part of the assets accepted for calculation, the following are taken into account:

- fixed assets and intangible assets at residual value;

- inventories minus reserves for depreciation of material assets;

— accounts receivable less provisions for doubtful debts;

— financial investments for which the current value is not determined, minus reserves for depreciation of financial investments;

- receivables for advances received minus the amount of VAT calculated from this advance for payment to the budget.

Liabilities accepted for calculation of net assets

Liabilities accepted for calculation include all liabilities of the organization, with the exception of 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.

At the same time, obligations are accepted for calculation at the cost to be reflected in the organization's balance sheet (in net valuation minus regulatory values) based on the rules for estimating the relevant balance sheet items.

For example, as part of the liabilities accepted for calculation, advances issued are taken into account minus the amount of VAT calculated from this advance and presented for a tax deduction in accordance with the rules established by paragraph 12 of Art. 171 and paragraph 9 of Art. 172 of the Tax Code of the Russian Federation.

Calculation of net assets by example

According to the balance sheet, we will calculate the net assets as of December 31, 2014:

1) assets accepted for calculation:

- non-current assets - 142,094 thousand rubles;

— current assets – 15,826 thousand rubles;

— minus accounts receivable of the founders on contributions to the authorized capital - (600 thousand rubles)

total assets accepted for calculation - 157,320 thousand rubles;

2) liabilities accepted for calculation:

— long-term liabilities – 31,245 thousand rubles;

— short-term liabilities – 45,297 thousand rubles;

— minus deferred income - (930 thousand rubles)

total liabilities accepted for calculation – 75,612 thous.

Net assets LLC

3) total net assets - 81,708 thousand rubles. (157 320 - 75 612).

See attachment for balance sheet

An example of calculating the value of a company's net assets

Sometimes it is necessary for the appraiser to conduct a "cursive" analysis of the general condition of companies. To do this, you can use information about the net assets of the company, which can be emphasized from the balance sheet.

Net assets reflect the real value of the company's property, excluding its debts.

Thus, net assets are the difference between the book value of all the company's assets and the amount of the company's debt obligations.

Where can I get information to calculate the company's net assets?

Data on the size of the company's net assets are contained in the financial statements. The value of net assets, determined at the beginning and end of the year, is indicated in the section on changes in capital (form No. 3), regardless of the legal form by all companies.

How to calculate the net assets of a company?

The procedure for calculating the amount of net assets for joint-stock companies is established by Order of the Ministry of Finance of Russia N 10n, Federal Commission for the Securities Market of Russia N 03-6 / pz dated January 29, 2003 *

*According to the Letter of the Ministry of Finance of Russia dated January 26, 2007 No. N 03-03-06/1/39 limited liability companies can use the rules developed for joint-stock companies.

The value of a company's net assets is understood as a value determined by subtracting from the sum of the company's assets, the sum of its liabilities.

Net assets are calculated on the basis of balance sheet data. At the same time, not all balance indicators are included in the calculation. Thus, it is necessary to exclude from the composition of assets the value of own shares bought back from shareholders, and the debt of the founders for contributions to the authorized capital. And as part of liabilities, capital and reserves (section III) and deferred income (code 640 section V) are not taken into account.

An example of calculating the net assets of a company

Balance indicators

Balance data

Balance asset

1. Non-current assets (section I):

— residual value of fixed assets (p. 120)

RUB 1,500,000

— capital investments in construction in progress (p. 130)

RUB 1,000,000

— long-term financial investments (p. 140-

2. Current assets (section II):

— stocks

- receivables,

including the debt of the founders on contributions to the authorized capital

- cash-

Balance liability

3. Capital and reserves (section III):

- authorized capital-

- retained earnings

RUB 1,400,000

4. Long-term liabilities (section IV):

— long-term loans

5. Current liabilities (Sec.

How to calculate the value of net assets on the balance sheet of an organization

— short-term loans

- debt to the budget

— other short-term liabilities

RUB 1,500,000

The asset item does not include the indicator of the debt of the founders on contributions to the authorized capital (30,000 rubles).

Asset \u003d 1,500,000 + 1,000,000 + 500,000 + 100,000 + 600,000 - 30,000 + 500,000 \u003d 4,170,000 rubles.

The amount of assets will be 4,170,000 rubles.

The calculation of liabilities will not include the data of Sec. III balance sheet (1,500,000 rubles).

Liabilities \u003d 800,000 + 300,000 + 100,000 + 1,500,000 \u003d 2,700,000 rubles.

The amount of liabilities will be 2,700,000 rubles.

CHA \u003d 4,170,000 - 2,700,000 \u003d 1,470,000 rubles.

The value of the company's net assets is 1,470,000 rubles.

What does a negative net asset value mean?

If the company's net assets are negative, then the company's debt exceeds the value of all the company's assets.

Insufficiency of assets is a term that is sometimes applied to a company with a negative net asset value.

“If at the end of the second and each subsequent financial year the value of the net assets of the company turns out to be less than its authorized capital, the company is obliged to announce the reduction of its authorized capital to an amount not exceeding the value of its net assets, and register such a decrease in the prescribed manner. If, at the end of the second and each subsequent financial year, the value of the company's net assets turns out to be less than the minimum amount of the authorized capital established by this Federal Law as of the date of state registration of the company, the company is subject to liquidation.

Article 20 of the LLC Law

Similar is stated in the law on joint-stock companies:

“If the value of the company's net assets remains less than its authorized capital at the end of the financial year following the second financial year or each subsequent financial year, after which the value of the company's net assets turned out to be less than its authorized capital, including in the case provided for in paragraph 7 of this article, the company, no later than six months after the end of the relevant financial year, must take one of the following decisions:

  • on reducing the authorized capital of the company to an amount not exceeding the value of its net assets;
  • on the liquidation of the company"

If you need a company valuation, please contact our valuation specialists.

An annual report is an ambiguous concept. It includes not only the submission of tax returns to the Federal Tax Service and financial reporting to statistics, but also a number of other activities for summarizing work and analysis. One of the important criteria that every accountant of LLC and JSC should evaluate after compiling the balance sheet is the amount of net assets. This is an indicator of the financial solvency of the organization, which affects its relevance to investors. We will tell you not only how to calculate net assets on the balance sheet, but also how to correctly evaluate this indicator.

Evaluation of the organization's performance at the end of the year and successful planning of its future activities is impossible without an analysis of economic indicators. One of the most important is the indicator of net assets (NA), which is determined on the basis of data from the financial report of the legal entity for the year. The calculation of net assets according to the balance sheet must be carried out by all legal entities that maintain accounting records and submit reports. These include, in particular:

  • limited liability companies;
  • joint-stock companies;
  • business partnerships;
  • state unitary enterprises;
  • municipal unitary enterprises;
  • production cooperatives;
  • housing savings cooperatives.

The norms for determining the NA are approved by the order of the Ministry of Finance of Russia dated August 28, 2014 No. 84n “On approval of the procedure for determining the value of net assets”. In addition, the features of its calculation and reflection must be prescribed in the accounting policy of the organization.

Net assets: formula for calculating the balance sheet 2019

At its core, which is reflected in the formula of the Ministry of Finance, the NA of an organization is the difference between the sum of all assets of an organization and the sum of its liabilities. The formula itself, which must be used, looks like this:

At the same time, all assets of the organization must be included in the assets, excluding receivables of shareholders or founders for contributions (contributions) to the authorized capital or payment for shares. The liability of the organization, which must be deducted from assets, according to the formula, includes all liabilities, with the exception of deferred income recognized in connection with the gratuitous receipt of property or government assistance. Since such income is actually recognized as equity, for the purposes of calculating net assets, they are excluded from the short-term liabilities section of the balance sheet, displayed in line 1530.

If you look at the net assets of the enterprise in the balance sheet, they look like this:

If the question arises, how to calculate net assets by balance sheet lines, a different, simplified formula is used. After all, if the balance has already been reduced, there is no need to take data for calculation from accounting. In addition, according to the rules introduced in 2015, objects on off-balance accounts are not taken into account. The formula for net assets on the balance sheet looks like this:

Increasing the organization's NA

The indicator of net assets, which is otherwise called net worth, is one of the key indicators in the activities of any commercial company. NA based on the results of the year can be both positive and negative. The latter suggests that the company has practically no own funds and is completely dependent on creditors. Both for potential investors and regular creditors, this state of affairs is an alarming sign. Sometimes the presentation of a balance sheet with negative NA threatens with serious consequences, up to the liquidation of the enterprise. Moreover, Article 20 of the Federal Law of February 8, 1998 No. 14 states that if the NA has become less than the minimum authorized capital, then the limited liability company is subject to liquidation. In such moments of crisis, the value of NA can be increased. There are several ways to do this:

  • in line 1310 indicate the amount of the authorized capital, which the founders can increase if they make additional contributions (additional issue);
  • Line 1350 of the balance sheet indicates additional capital. It can also be increased if the organization's intangible assets and fixed assets are revalued;
  • founders can also contribute to the replenishment of the reserve capital, which is displayed on line 1360 of the balance sheet;
  • writing off overdue accounts payable will help to quickly increase the NA, but at the same time will lead to an increase in the income tax base;
  • deferred income can also be increased if the founders or other persons donate property to the organization. However, it will be possible to avoid an increase in income tax only if the benefactor owns at least 50% of the authorized capital or shares of the enterprise.

Obviously, if necessary, you can choose and implement the most appropriate method from the above. Although such, in fact, an artificial increase in NA will not lead to an increase in the welfare of the company. In practice, this indicator is negative only for newly created enterprises, since there is an objective reason why the invested funds simply have not yet had time to recoup themselves and bring income - this is time. Therefore, if the calculation turned out to be a negative result, it is worth thinking about the fact that the company's activities are unprofitable and it is necessary to correct the situation not only in the balance sheet, but also in practice.

Registration of the calculation of NA

The value of net assets is not reflected in the balance sheet; it must be issued on a separate form. It is noteworthy that the new order does not contain its mandatory or recommended form. Organizations are invited to independently develop the necessary form for calculating net assets, approve it in their accounting policy, and use it for the report. However, the order of the Ministry of Finance does not prohibit the use of the old form. Its form still contains all the relevant data, so it is quite possible to use it in its former capacity, having previously written it in the accounting policy.

Form for calculating the net assets of the organization

Annual report for 2019 with the help of ConsultantPlus

All the necessary expert materials for the preparation of accounting and tax reporting for the year can be found in. It contains a special material on this topic - "Practical Guide to Annual Reporting 2016", which thoroughly analyzes all aspects and nuances, provides examples and step-by-step instructions, as well as samples of filling out all forms and forms.

The calculation of net assets according to the balance sheet is carried out in accordance with the requirements of Order No. 84n dated August 28, 2014. JSCs, LLCs, municipal / state unitary enterprises, cooperatives (production and housing) and economic partnerships must apply the procedure. Let us consider in detail what the term net assets means, what significance this indicator has for assessing the financial condition of a company, and what algorithm is used to calculate it.

What determines the size of net assets in the balance sheet

Net assets (NA) include those funds that will remain in the ownership of the enterprise after the repayment of all current liabilities. They are determined as the difference between the value of assets (inventory, intangible assets, cash and investments, etc.) and debts (to counterparties, personnel, budget and extra-budgetary funds, banks, etc.) with the necessary adjustments.

Calculation of the value of net assets on the balance sheet is carried out based on the results of the reporting period (calendar year) in order to obtain reliable information about the financial condition of the company, analyze and plan further operating principles, pay dividends received or a valid business valuation in connection with a partial / full sale.

When a net asset determination is required:

  1. During the completion of the annual accounts.
  2. When leaving the member's company.
  3. At the request of interested parties - creditors, investors, owners.
  4. In the case of an increase in the amount of the authorized capital at the expense of property contributions.
  5. When issuing dividends.

Conclusion - NA is the net assets of the company, formed at the expense of own capital and not burdened with any obligations.

Net assets - formula

To determine the indicator, the calculation includes assets, except for the receivables of the participants / founders of the organization, and liabilities from the liability section, with the exception of those deferred income that arose as a result of receiving state aid or donated property.

General calculation formula:

NA = (Non-Current Assets + Current Assets - Founders' Debt - Shareholders' Buyback Debt) - (Long-Term Liabilities + Current Liabilities - Deferred Revenue)

NA \u003d (p. 1600 - ZU) - (p. 1400 + p. 1500 - DBP)

Note! The value of net assets (the formula for the balance sheet is given above) requires, when calculating, to exclude objects accepted for off-balance accounting in the accounts of off-storage, BSO, reserve funds, etc.

Net assets - formula for calculating the balance sheet 2016

The calculation must be made in an understandable form according to a self-developed form, which is approved by the head. It is allowed to use the previously valid document for determining the NA (Order No. 10n of the Ministry of Finance). The specified form contains all the required fields to fill out.

How to Calculate Net Assets on a Balance Sheet - Short Formula

The value of net assets on the balance sheet - the 2016 formula can be determined by another, new method, which is contained in Order No. 84n:

NA = Equity/reserves (line 1300) + DBP (line 1530) – Debts of founders

Analysis and control

The size of Net Assets (NA) is one of the main economic and investment performance indicators of any enterprise. The success, stability and reliability of the business is characterized by positive values. A negative value shows the unprofitability of the company, possible insolvency in the near future, probable risks of bankruptcy.

According to the results of settlement actions in dynamics, the value of net assets is estimated, which should not be less than the value of the authorized capital (UK) of the company. If the decrease nevertheless occurred, according to the legislation of the Russian Federation, the enterprise is obliged to reduce its Criminal Code and officially register the changes made in the Unified Register (law No. 14-FZ, article 20, paragraph 3). The exception is newly created organizations operating for the first year. If the amount of net assets is less than the size of the UK, the enterprise may be forcibly liquidated by decision of the Federal Tax Service.

In addition, there is a relationship between the value of NA and the payment of due dividends to participants/shareholders. If, after the accrual of income/dividends, the value of net assets drops to a critical level, it is required to reduce the amount of accruals to the founders or completely cancel the operation until the specified ratios are reached. It is possible to increase the NA by revaluing the property resources of the enterprise (PBU 6/01), receiving property assistance from the founders of the company, inventorying obligations in terms of limitation periods and other practical methods.

Net asset value on the balance sheet - line

The financial statements of the organization contain all the indicators required for mathematical calculations, expressed in monetary terms. In this case, data are taken at the end of the reporting period. When it is necessary to determine the value for another date, interim reports should be prepared at the end of the quarter / month or half year.

Attention! The amount of net assets is also displayed on line 3600 of form 3 (Statement of changes in equity). If a negative value is received, the exponent is enclosed in parentheses.

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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