How to complete the net asset value calculation. How to make a correct calculation of net assets on the balance sheet. The value of the average annual value of assets on the balance sheet

The most common cases in which an entity must determine the net asset value are:

  • preparation of annual financial statements. The amount of net assets must be indicated in statement of changes in equity, how to fill in rows this report, you can find on our website;
  • the need to control the ratio of net assets and the value of the authorized capital. The net asset value must not be less than minimum authorized capital companies (clause 3, article 20 of the Law of February 8, 1998 No. 14-FZ, clauses 4, 6 of article 35 of the Law of December 26, 1995 No. 208-FZ);
  • increase in the authorized capital of the company. The amount by which the authorized capital is increased at the expense of the company's property should not exceed the difference between the value of net assets and the amount of the authorized capital and reserve fund of the organization (clause 2, article 18 of the Law of February 8, 1998 No. 14-FZ, clause 5 article 28 of the Law of December 26, 1995 No. 208-FZ);
  • determination of the actual value of the share of the founder of an LLC (for example, upon his withdrawal from the company) (clause 2, article 14 of the Law of February 8, 1998 No. 14-FZ);
  • determination of the possibility of paying dividends to founders (shareholders). If the net assets are less than the authorized capital, the organization is not entitled to pay dividends (clause 1, article 29 of the Law of February 8, 1998 No. 14-FZ, clause 1 of article 43 of the Law of December 26, 1995 No. 208-FZ);
  • determination for taxation purposes of the estimated value of shares not traded on the securities market (Letters of the Ministry of Finance of Russia dated May 15, 2008 No. 03-03-06/1/312, Ministry of Taxes of Russia dated March 4, 2004 No. 02-4-12/792);
  • acquisition of the enterprise as a property complex. The definition of net assets is necessary for business reputation assessments acquired organization.

Calculation procedure

The procedure for valuation (calculation of the value) of net assets is approved by order of the Ministry of Finance of Russia dated August 28, 2014 No. 84n . It applies to JSCs, LLCs, state and municipal unitary enterprises, production cooperatives, housing savings cooperatives, business partnerships, organizers of gambling (clauses 1 and 2 of the Procedure approved by order of the Ministry of Finance of Russia dated August 28, 2014 No. 84n).

Determine net assets according to the balance sheet. For example, using balance sheet data for 6 months, calculate net assets as of June 30, 2015.

To calculate net asset value, use the formula:

The composition of assets accepted for calculation include:

– non-current assets recorded in Section I of the Balance Sheet ;

– current assets reflected in Section II of the Balance Sheet .

In the composition of liabilities accepted for calculation, include long-term and short-term liabilities reflected in sections IV and V of the Balance Sheet, namely:

  • long-term liabilities on loans and credits and other long-term liabilities (including the amount of deferred tax liabilities);
  • short-term liabilities on loans and credits;
  • accounts payable;
  • debts to participants (founders) for payment of income;
  • reserves for future expenses;
  • other short-term liabilities.

This follows from paragraphs 4-6 of the Procedure, approved by order of the Ministry of Finance of Russia dated August 28, 2014 No. 84n.

An example of calculating the value of net assets (when preparing annual financial statements)

When compiling the financial statements for the current year, the accountant of LLC Trading Firm Germes calculated the value of the organization's net assets. The calculation was made on the basis of the balance sheet indicators for the current year.

At the end of the reporting year, the asset balance reflects:

- on line 1130 "Fixed assets" - 100,000 rubles;

- on line 1160 "Deferred tax assets" - 5000 rubles;

- on line 1210 "Reserves" - 400,000 rubles;

- on line 1230 "Accounts receivable" - 150,000 rubles. (there are no debts of participants for contributions to the authorized capital);

- on line 1250 "Cash" - 200,000 rubles.

At the end of the reporting year, the liabilities side of the balance sheet reflected:

- on line 1310 "Authorized capital (share capital, authorized capital, contributions of comrades)" - 50,000 rubles;

- on line 1370 "Retained earnings (uncovered loss)" - 200,000 rubles;

- on line 1520 "Accounts payable" - 605,000 rubles.

All indicators of the balance sheet asset are taken into account when calculating net assets. Balance sheet liabilities indicators are taken into account only in terms of accounts payable. The value of the net assets of Hermes as of December 31 of the current year is:

100 000 rub. + 5000 rub. + 400 000 rub. + 150,000 rubles. + 200 000 rub. - 605,000 rubles. = 250,000 rubles.

The accountant reflected this amount in section 3 of the Statement of changes in equity in the line "Net assets" (column 2).

Calculation when combining the simplified tax system and UTII

Situation: how to determine the value of net assets for the payment of dividends when combining simplified taxation and UTII?

To determine the amount of net assets to pay dividends, organizations must keep accounting. At the same time, organizations that combine simplified taxation and UTII should determine the amount of net assets using accounting data for the whole organization. The procedure for estimating net assets was approved by Order of the Ministry of Finance of Russia dated August 28, 2014 No. 84n.

We have prepared detailed instructions on how to calculate net assets - the formula for calculating the balance sheet 2018 will clearly show how to make the calculation. See where net assets are reflected in the balance sheet? What line is this in the balance sheet? And also, what is the formula for calculating their magnitude.

Accounting statement on the calculation of net assets>>>

Minutes of the general meeting of LLC on the increase in net assets (an LLC member contributes a fixed asset)>>>

Breaking news for all accountants: Officials have new requirements for payments: with what wording payments will not go through. Read more in the Russian Tax Courier magazine.

Activate trial access to the journal "RNA" or subscribe at a discount

Balance sheet form 1: form with line codes>>>

Net assets in 2018

The concept of net assets cannot be considered without reference to the Civil Code. It is the Civil Code that fixes net assets as indicators of liquidity for companies of various organizational and legal forms (LLC, JSC, unitary enterprises, partnerships, etc.).

So for an LLC, net assets are the organization's real equity capital, that is, what remains at the disposal of the company after the organization sells all its property and pays off all creditors.

Calculation of net assets according to the balance sheet

To assess the value of net assets, a calculation is made according to the financial statements. The calculation procedure was approved by the Order of the Ministry of Finance of the Russian Federation dated August 28, 2014 No. 84n “On Approval of the Procedure for Determining the Net Asset Value”.

Assets accepted for settlement in 2018 include:

  1. Non-current assets are our fixed assets, intangible assets, construction in progress, profitable investments in tangible assets, etc. according to section I of the Balance Sheet form (OKUD 0710001) Appendix N 1 to the Order of the Ministry of Finance of the Russian Federation of July 2, 2010 N 66n

We exclude - settlements with the founders as part of Financial investments (debts of the founders on contributions to the authorized capital, postings Debit 75 Credit 80)

  1. Current assets - stocks, value added tax on acquired valuables, cash, etc. under section II of the Balance Sheet form.

In the composition of liabilities accepted for calculation in 2018, we accept:

  1. Short-term liabilities on loans and borrowings,
  2. Long-term liabilities on loans and borrowings, including also annealed tax liabilities;
  3. Accounts payable
  4. etc. according to sections IV and V of the form Accounting Balance

We exclude - deferred income (clause 6 of the Procedure for determining the value of net assets).

The formula for calculating net assets on the balance sheet in 2018

Schematically, the formula for calculating net assets on the balance sheet can be represented as follows:

See from which balance lines you take data for calculation.

Balance structure

* - balance line 1170 - Financial investments section Non-current Assets;

**- balance sheet line 1530 - Deferred income section Current liabilities

Net assets: what is the balance line

When filling out the annual reporting, the accountant must reflect the net assets in the form of the Statement of changes in capital (OKUD 0710003) Appendix No. 2 to the Order of the Ministry of Finance of the Russian Federation dated 02.07.2010 No. 66n.

Why Calculate Net Assets?

The calculation of the value of net assets is very important, and above all for the owners - they invest their money and want to see how profitable these investments are.

The task of an accountant is a reliable and timely reflection of the facts of economic activity. But in reality, doing business also requires an accountant to analyze the net assets indicator, which gives a visual representation of the functioning of the organization as a whole.

Analysis of net assets

Efficiency of use of net assets is characterized by the rate of return on equity. Profitability is efficiency, and if the net asset indicator is less than the authorized capital, then this means one of two things - either inefficient use of the company's assets - investments that do not bring profit, or distortion of accounting data. Either of the two options is fraught with business.

Change in net assets

If in the first case it is necessary to change the amount of the authorized capital to the amount of net assets and in accordance with the Federal Law of 08.02.

1998 N 14-FZ "On Limited Liability Companies" to amend the constituent documents, and then submit information for change to the Unified State Register of Legal Entities, then in the second option, there is interest from the Tax authorities.

And, again, we can reduce the authorized capital to the value of the minimum authorized capital, for an LLC equal to 10,000.00 rubles.

An increase in the net assets indicator is possible due to a change in the value of assets (revaluation of fixed assets - remember, if we decide to revaluate, we do this every year), or a change in the value of liabilities (for example, writing off accounts payable for which the limitation period has expired over 3x years), or through the help of the founders (additional capital).

Conclusion

In a well-functioning organization, the value of net assets should be equal to line 1300 of the Balance Sheet form and, moreover, more than the value of the authorized capital, line 1310 of the Balance Sheet form. What says about the solvency of the organization and attractiveness to investors.

Source: https://www.RNK.ru/article/215593-chistye-aktivy

Net assets: formula

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 by what algorithm it is calculated.

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 debt of the organization's participants / founders, 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 shown on line 3600 of form 3 (Statement of changes in equity). If a negative value is received, the exponent is enclosed in parentheses.

Source: https://spmag.ru/articles/chistye-aktivy-formula

Net assets: formula for calculating the balance of 2016

As you know, by the end of March 2017, Rosstat and the tax authority must receive the annual statements of the enterprise, 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

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.

See also "Balance Sheet 2016: Deadline".

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.
CHA \u003d (AK - Zuch - Zvak) - (O - dB)

Wherein:

CA– net assets;
AK– assets (current + non-current);
Zuch– the debt of the founders to the company for payment of their shares in the UK;
sound– debt obligations for the redemption of their shares;
O- existing obligations (with a long and short term of performance);
dB- 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 formula for net assets, 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.

The only exception is a company that was opened not very long ago, since during the period of its existence the invested resources have not yet had time to pay for themselves due to understandable circumstances.

Note that when calculating and estimating net assets of the enterprise in the balance sheet a significant place is occupied by the authorized capital of the organization (see table).

We emphasize that situation No. 2 is acceptable only for the first year of the company's operation. If after a while the situation does not change in a positive direction, management should reduce the volume of the charter capital up to the value of net assets.

Consideration should be given to closing the business if the amount of net assets is equal to or less than the smallest indicators determined by law.

Conclusion

As a general rule net assets are on the balance sheet one of the main characteristics that indicates the economic viability of the company. The larger they are, the more efficient the enterprise, and it is more interesting for investments.

Only an organization with significant net assets is able to guarantee the interests of its lenders and investors. Therefore, one should be very thorough in assessing the value of net assets.

See also "Express analysis of the financial condition of the enterprise".

Please select a piece of text and press Ctrl+Enter.

Source: https://buhguru.com/analiz_hd/formula-rascheta-po-balansu-2016.html

Net assets on the balance sheet

In the article, we will determine which property, material and monetary values ​​of an economic entity can be attributed to net assets. We will provide a calculation formula, tell you how to analyze and improve performance.

General concepts

Successful business is impossible without a detailed analysis of the financial and economic indicators of the economic activity of an economic entity.

In order to assess the property and financial position of the organization and make the right management decisions in a timely manner, it is necessary to determine important solvency and profitability ratios.

One of the key calculated indicators is the calculation of the value of net assets on the balance sheet.

The net assets of the organization (NA) is the amount of funds of the economic entity, determined by calculation, which will remain at the disposal of the company after the full repayment of debt obligations. In other words, the value of net assets is calculated as the arithmetic difference between the aggregate indicators of the property, material and financial values ​​of the company and the obligations assumed.

Note that the calculation of the value of net assets on the balance sheet is mandatory for organizations. The indicator is calculated once a year based on accounting data. Indicators are reflected in the third section of the report on changes (movements) in capital, net assets are (in the balance sheet) line 360 ​​of this reporting form.

Formula for calculating net assets

The key procedure for calculating the value of net assets on the balance sheet is determined by the Ministry of Finance of the Russian Federation and presented in a separate order No. 84n dated August 28, 2014. Note that a different procedure was previously in effect, but at present it is not used.

This formula of net assets on the balance sheet is applicable to the following range of economic entities:

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

Net assets formula:

CHA \u003d (AO - DU - FOR) - (OB - DBP),

  • AO - the amount of non-current and current assets of an economic entity as of the reporting date;
  • DU - the debt of the founder, formed to the enterprise for the formation of the authorized capital;
  • FOR - debt on own shares, formed during the issue;
  • OB - the sum of the company's short-term and long-term liabilities;
  • DBP - deferred income in the form of state financial support or gratuitous transfer of property values.

NA \u003d (line 1600 - DU) - (line 1400 + line 1500 - DBP).

Calculating the amount of net assets in the balance sheet (the lines are indicated above) on a pencil calculator is not enough. This calculation must be documented. However, a unified form for reflecting settlement data is not provided for in Order No. 84n. Organizations are required to independently develop a form and regulate it in their accounting policies.

Note that before the approval of Order No. 84n, the old form was in effect (Order of the Ministry of Finance of the Russian Federation No. 10 and the Federal Securities Commission of Russia dated January 29, 2003 No. 03-6 / pz). In the new guidelines, the Ministry of Finance of Russia did not prohibit the use of this form, therefore, firms can use it to complete the calculations of net assets in the balance sheet (the lines of the document contain all the necessary information).

How to calculate net assets from a balance sheet, example

Vesna LLC has prepared annual financial statements, including a balance sheet in accordance with OKUD 0710001.

According to the balance sheet, the following calculations were made:

NA \u003d (13,800 +19,283 - 0) - (12,930 - 0) \u003d 20,153 rubles.

Analysis of indicators

Having completed the arithmetic calculations, we proceed to the analysis of the result. With a positive amount of net assets in the balance sheet, we can conclude that the company is profitable and has a high solvency. And, accordingly, the higher the indicator, the more profitable the enterprise.

Negative net assets is an indicator of the low solvency of the enterprise.

In other words, a company with a negative NA is likely to go bankrupt soon, simply because the company will have nothing to pay off its debts.

However, in such a situation, exceptional circumstances must be taken into account. For example, the company has just formed and has not yet covered its costs, or the company has received a large loan for expansion.

An increase in net assets can be carried out by increasing the authorized, reserve or additional capital, or by reducing the debts of the founder to the enterprise.

Calculation of the valuation of the net assets of a joint-stock company

Source: http://ppt.ru/forms/buh-uchet/activi-v-balance

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

Net assets - the formula for calculating the balance sheet for 2017-2018 was approved by the Russian Ministry of Finance. How to calculate the net assets of a company? What conclusions can be drawn by analyzing the value of the company's net assets? How often should net assets be calculated? You will find answers to these questions in our article.

General concept of net assets

Net Asset Value Analysis

General concept of net assets

Evaluation of the effectiveness of activities and successful planning of the work of modern companies is impossible without analyzing their economic performance. One of the most important values ​​among such indicators is the value of net assets (NA).

The value of net assets is the difference between the value of all the organization's assets (property, land, cash, etc.) and the sum of all its liabilities (debts on taxes and payments to the budget, loans, etc.). Simply put, net assets are those funds of the company that will remain after repayment of debts to creditors.

Calculation of net assets must be made once a year and reflected in the annual financial statements in line 3600 of section 3 of the Statement of changes in equity. It is also done, if necessary, to obtain information about the current financial situation, pay interim dividends or the actual value of the share to the participant.

How to calculate the net asset value of the balance sheet 2017-2018 (formula)

To find out, let's turn to the order of the Ministry of Finance of Russia dated August 28, 2014 No. 84n, which provides the procedure for calculating them.

What is the difference between this order and the one that operated earlier, read in the material"A new procedure for calculating net assets has been approved".

It is valid for companies of the following forms of ownership:

  • joint-stock companies (public and non-public);
  • limited liability companies;
  • state and municipal unitary enterprises;
  • cooperatives (production and housing accumulative);
  • business partnerships.

According to Order No. 84n, to calculate the company's net assets, the value of liabilities must be deducted from the value of assets. For this, the formula is used:

NHA \u003d (VAO + OJSC - ZU - ZVA) - (TO + KO - DBP),

NA - net assets;

HLW - non-current assets of the organization;

OJSC - current assets of the organization;

ZU - the debt of the founders to the organization for filling shares in the authorized capital;

Subscribe to our accounting channel Yandex.Zen

ZVA - debt formed during the repurchase of own shares;

DO - long-term obligations;

KO - short-term liabilities;

DBP - deferred income (in the form of state aid and gratuitous receipt of property).

To calculate net assets, you can also use the data contained in the company's balance sheet. To calculate the value of net assets on the balance sheet, the formula can be modified:

CHA \u003d (line 1600 - memory) - (line 1400 + line 1500 - DBP).

Read more about the values ​​given in this formula in the article."Net assets - what is it in the balance sheet (nuances)?".

Please note that it is not enough just to make a calculation on a calculator, it must also be completed. And there is currently no approved form. Companies must develop a form for calculating net assets for 2017-2018 on their own and approve it as an annex to the accounting policy. However, earlier, before the issuance of the order of the Ministry of Finance dated 28.08.

2014 No. 84n, the form given in the appendix to the Order of the Ministry of Finance of the Russian Federation No. 10 and the Federal Securities Commission of Russia dated 01.29.2003 No. 03-6 / pz was used to calculate net assets.

The form of this form lists all those indicators that are required to calculate net assets even now, therefore, we consider it acceptable to use it (after its approval in the accounting policy of the organization).

You can download this form from our website:

Download form

Net Asset Value Analysis

It is easy to conclude that when analyzing net assets, the output should be positive. Negative will indicate that the company is unprofitable and with a high degree of probability in the near future may become completely insolvent, that is, insolvent.

An exception can only be a recently opened company, since during its existence the invested funds did not have time to justify themselves and did not bring income for objective reasons.

Thus, the dynamics of the calculation of net assets is one of the key indicators of the company's financial condition.

Note that in the calculation and evaluation of net assets, the authorized capital of the company plays an important role. If the amount of net assets exceeds the value of the authorized capital, this indicates the well-being of the company. If net assets at some stage become less than the amount of the authorized capital, this indicates the opposite: the organization is operating at a loss.

What consequences await the company if net assets are less than the authorized capital, read here.

We repeat: this situation is acceptable only for the 1st year of the company's operation.

However, if after this period the situation does not change in a positive direction, the company's management is obliged to reduce the size of the authorized capital to the amount of net assets.

If this figure is equal to the minimum indicators established by law or less than them, the question of closing the enterprise should be raised (clause 4, article 30 of the law "On LLC" dated 08.02.1998 No. 14-FZ).

Read more about the consequences of negative NA values ​​in the material"What are the implications of negative net assets?".

Results

The value of net assets is one of the most important indicators of the financial solvency of the organization. The higher it is, the more successful the organization and the more attractive it is for investment. Only an organization with high net assets can guarantee the interests of its creditors. That is why it is necessary to be very careful in assessing the value of a company's net assets.

Source: https://nalog-nalog.ru/analiz_hozyajstvennoj_deyatelnosti_ahd/poryadok_rascheta_chistyh_aktivov_po_balansu_-_formula/

Balance sheet net asset formula. How to calculate net assets on a balance sheet: formula. Calculation of net assets of LLC: formula

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 in what structure the company's net assets can be represented.

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, construction in progress, 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 costs of the enterprise for the repurchase of shares in order to sell them or withdraw them from the market, as well as the debts of the founders for payments to the authorized capital. In turn, the structure of liabilities should contain:

  • long-term and short-term liabilities on 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.

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 their calculation 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 reflecting 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

  1. 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.
  2. After we summarize the indicators for lines 1400 and 1500 of the balance.
  3. Next, subtract the figure on line 1530 from the resulting result.
  4. The final action will be the subtraction from the figure resulting from the subtraction of the amount of debts from 1600, the indicator obtained after the last calculation.

How can the formula for net assets look like a schematic? Let's agree to abbreviate the indicator under consideration as CHA, 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 legal acts, these two concepts are generally considered to be very similar or identical.

Calculation and analysis of net assets are relevant for company owners, investors, business partners, credit and insurance companies. The company's net assets is an indicator that is required to be calculated, in this article we will show which lines of the balance sheet it is calculated on, what consequences it has, what are the ways to increase it.

From the article you will learn:

Net assets are...

Net assets (NA) are the funds a company has from all of its assets less total liabilities. In other words, their value indicates how much money will be available to the company if they are needed to pay all existing debt obligations, regardless of their maturity.

Important! It can often be seen that when determining net assets, the concept of the enterprise's own funds is used as a synonym. This is wrong, first of all, by the very essence of the concepts: NA is an asset of the company, and equity is a liability. These concepts are closely related, but not identical.

Calculation of NA is obligatory for organizations of different forms of ownership. There is no specific schedule for when to calculate this indicator; it is determined at least once a year and as needed.

Such a need may arise before the distribution of profits. Owners need to understand whether they can count on dividends that are paid out of net income. At the same time, the rule applies - if, as a result of such a payment, net assets become less than the authorized capital, it is impossible to pay dividends in the established amount.

For example, at the end of the year, the meeting of founders decided to transfer part of the profit to dividends - 250 thousand rubles. A balance sheet was drawn up reflecting the planned payments, which showed that the cost of NA would become less than the authorized capital. The decision to pay was cancelled.

Also, the need to calculate the NA arises if one of the founders decides to withdraw from the company. The actual value of the share of a member of the company is a part of the value of the CA LLC, it is proportional to the size of its share in the authorized capital. Such a share may be issued in cash or in kind in property (with the consent of the owner) within three months from the date of filing the application for withdrawal. The authorized capital in this case is reduced.

For example, one of the founders filed an application to withdraw from the LLC. At the time of the formation of the company, its share was 33.3%, and on the required date, its share was 25%. It is 25% of the NA that will be paid to the founder.

Calculation of net assets

It is not difficult to make a calculation - all the data for this are present in the company's financial statements, including the balance sheet. The balance sheet is a reliable source of information for determining the NA.

All transactions related to the amount of net assets must be accepted at the cost indicated in the financial statements. The procedure for calculating the NA on the balance sheet is determined by the Ministry of Finance of the Russian Federation.

Net Asset Formula

First way:

Net asset value \u003d (data for sections I and II of the balance sheet (line 1600) - indicators for sections IV and V (lines 1400 and 1500)) + (Deferred income (line 1530) - Debt of participants on contributions to the authorized capital (included in lines 1170))

The second method will give the same result, only we use the data of section III of the balance sheet as a source of information:

Net asset value = Total amount for section III of the balance sheet (line 1300) + Deferred income (line 1530) - Debt of participants on contributions to the authorized capital (in line 1170)

The third way. The most detailed version, which leads to the same results (Fig. 1):

Rice. 1. Net assets: calculation formula

Each enterprise needs to develop a methodology for determining the NA and fix this procedure in its accounting policy. See more: sample organization accounting policy 2020. Indicators on off-balance sheet accounts in NA are not taken into account.

Calculation of net assets according to the balance sheet

Let's calculate the cost of NA using an example. We use the balance for 2018 of the public catering enterprise Krot LLC. Data are presented in thousands of rubles. (Table 1).

Table 1. Balance sheet of Krot LLC

Based on the report data, we will determine the NA for 2018. We use the first calculation method (see the formula above):

Net asset value \u003d (line 1600) - (lines 1400 and 1500) + (Deferred income (line 1530) - Debt of participants on contributions to the authorized capital (as part of line 1170)) \u003d 322 - 99 \u003d 223 thousand rubles.

Let's use the second option. The result will be identical:

Net asset value \u003d Total amount for section III of the balance sheet (line 1300) + Deferred income (line 1530) - Debts of participants on contributions to the authorized capital (as part of line 1170) \u003d 223 thousand rubles.

Third calculation method:

NA \u003d (VA + OA - DU - ZVA) - (DO + KO - DBP) \u003d 322 - 99 \u003d 223 thousand rubles.

Net assets of Krot LLC at the end of 2018 amounted to 223 thousand rubles. We found out that for the calculation you can use the total amounts of the balance sheet, sections or individual lines, the essence of this does not change - its obligations are deducted from the total value of the company's property and its rights.

We will tell you how to correctly identify assets and liabilities, evaluate them, and then, based on the data obtained, calculate the value of the company.

Help on net assets

Calculation of the cost of NA is issued in the form of a certificate. Since there is no unified form, the enterprise retains the right to present information in a free form. There are mandatory items that the document must contain (Fig. 2).

Rice. 2. Mandatory items to be reflected in the statement of net assets

It is allowed to provide information on net assets in a short form - only the value of the NA and in a detailed one, with a breakdown of all indicators. The form that the enterprise will use to formalize the data must be written in the accounting policy and approved by the manager.

Rice. 3 Certificate of net asset value of Krot LLC

Thus, NA is a transparent indicator, which, if necessary, can be calculated on the basis of interim or final reporting.

Analysis of net assets

After completing the arithmetic calculations, we proceed to the analysis and interpretation of the results obtained.

Net assets must be positive and exceed the authorized capital. This indicates the stability and solvency of the company.

Analysis of the company's solvency based on the calculation of net assets.

A negative value is an indicator of the company's low solvency. There is a high probability of imminent bankruptcy of the organization, inability to pay off debts. However, special circumstances must be taken into account in this situation. For example, a company has just been established and has not yet covered its costs, or a company has received a large expansion loan.

In addition to the fact that the amount of net assets needs to be known for a certain date, it is important to see their dynamics: growth or decline over a number of years. Let's carry out the analysis on the example of Krot LLC according to the balance sheet data from Table 1.

Rice. 4. Growth dynamics of net assets of Krot LLC

The net assets of Krot LLC have been steadily increasing over the course of five years: from 45 thousand in 2014 to 223 thousand in 2018, despite the fact that non-current assets decreased for the first three years.

There are situations when the NA does not just decrease, but falls to a negative value. Tax inspectors analyze the financial statements of companies and identify those whose net assets are below the authorized capital. Let's consider what negative NA threatens the enterprise.

Negative net assets

The situation is considered natural when net assets are negative in the first year of operation - in this case, they may be lower than the authorized capital. By developing production, the enterprise reaches a profitable level and the NA begins to grow. If this does not happen, it is necessary to reduce the authorized capital to the level of net assets.

However, it is prohibited to reduce the authorized capital below the minimum. If the NA value is below the minimum authorized capital for more than two years, documents for voluntary liquidation should be submitted.

Before the expiration of the two-year period, the enterprise has the opportunity to take preventive measures to avoid a negative scenario. Once the NA is compressed below the capital specified in the Articles of Association, the owners must either increase the total amount of the NA or reduce the amount of the share capital. The owners must make a decision within the first half of the year after the reporting year.

If the company comes to a decision to reduce the authorized capital, it is necessary to notify creditors about this and report the event to the tax authorities within three days.

If the authorized capital is minimal and the equity is lower, there is a real threat of liquidation. The tax authority, on its own initiative, may file a claim for the liquidation of the enterprise with the arbitration court. In the lawsuit, they must substantiate their claim, but the final verdict is left to the discretion of the judges.

In considering each case, the courts carefully analyze the situation. If the company is able to fulfill its obligations to the budget and creditors, liquidation will be denied.

Increase in net assets

There are several ways to increase NA:

  • additional investments of the company's participants;
  • verification of accounts payable;
  • revaluation of property in accounting.

Additional attachments members of the society in the authorized capital increase the amount in line 1310 of the balance sheet. This can be both money and property (if such an option is specified in the Charter). Non-cash funds are transferred to the bank account of the enterprise, valuables are transferred under the act.

For example, the general meeting of the company's participants decided to increase the authorized capital by 35 thousand rubles. Each member of the company made an additional contribution in proportion to the size of his share in the authorized capital of the company.

In addition, the founders can contribute to the replenishment of the reserve capital, displayed on line 1360 of the balance sheet. Such contribution does not increase the authorized capital. For example, the general meeting of founders decided to increase the reserve capital by contributing 45 thousand rubles to each of the founders.

Checking accounts payable consists in inventorying settlements with suppliers and business partners and writing off debts that are in excess of the statute of limitations.

For example, the company received from the supplier goods in the amount of 54 thousand rubles. and did not pay for delivery. No due date was set and the supplier did not take any action to collect the debt for the next three years. After the expiration of the limitation period, the head of the company, based on the results of the inventory, issued an order to write off this debt.

It is important to note that this method leads to an increase in the tax base.

Revaluation of property in accounting . It can be increased by revaluing intangible assets: the results of scientific research, databases, inventions, trademarks, and the like.

For example, a company with 90 employees is engaged in the design and development of databases. In order to increase the NA, a revaluation of the object of intangible assets was carried out - exclusive rights to the invention. The initial book value of the object after the revaluation increased by 17 thousand rubles, which amounted to the revaluation amount.

You can also increase additional capital by revaluing fixed assets. Such reassessment can be carried out no more than once a year. Property, plant and equipment are revalued by bringing the historical cost in line with their market price.

For example, an organization has revalued fixed assets, bringing their initial cost in line with the market price. The depreciation factor was calculated and the amount of depreciation was recalculated. As a result, the cost of fixed assets increased by 83 thousand rubles.

It is important to remember that revaluation increases the amount of depreciation and reduces the profit of the organization.

It must be understood that the listed methods of increasing the NA will not lead to an increase in the efficiency of the enterprise, they will only give a delay in order to improve the situation not only in the balance sheet, but also in practice.

Each business entity must be able to calculate the value of net assets.

The assets of an organization are everything that it owns (property, investments, obligations of third parties to it), everything that generates profit and that can be converted into cash.

Along with the specified property and investments, the organization in the course of its existence always has obligations to third parties. Net assets (also use the prefix "net", net assets) - this is all that remains at the disposal of the company after it pays off all its obligations. The term "own funds" is used as a synonym in the economic literature and some normative sources. In essence, this is what the organization owes to business owners, founders, in economic terms, the so-called “business price”, since the owners of the company in the event of its liquidation, bankruptcy can count on paying off debts to them last, after the organization's obligations to other creditors will be repaid.

On the other hand, own funds act as a financial guarantee of the organization's fulfillment of obligations to third parties. In socially significant activities, the requirements for the amount of equity in the relevant area (for example, in banking, insurance) are very high.

This concept has an extremely important practical application, in connection with which this material is devoted to the study of the algorithm for assessing the value of the net assets of LLCs and JSCs and the analysis of some important cases of application in activity. Further in the text of the Federal Law "On Limited Liability Companies" dated 08.02.1998 N 14-FZ will be referred to as "FZ No. 14-FZ", the Federal Law "On Joint-Stock Companies" dated 12.26.1995 N 208-FZ - "FZ No. 208-FZ ".

Note that currently there is a single The procedure for determining the value of net assets, approved by Order of the Ministry of Finance of the Russian Federation of August 28, 2014 N 84n (hereinafter referred to as the Procedure) for various organizational and legal forms of legal entities - JSC, LLC, state and municipal unitary enterprises, production cooperatives, housing savings cooperatives, business partnerships, with the exception of credit organizations and equity investment funds.

Note. The credit institution calculates, in accordance with the procedure established by the Bank of Russia, the amount of its own funds (capital).

How net assets are calculated

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 its liabilities accepted for calculation.

Let's figure out what we exclude when performing calculations. First of all, we do not take into account accounting items recorded on off-balance accounts (for example, leased fixed assets, goods and materials accepted for safekeeping, securing obligations and payments).

For the calculation of assets, we do not accept the accounts receivable of the founders (participants, shareholders, owners, members) for contributions (contributions) to the authorized capital (authorized fund, share fund, share capital), for payment of shares.

For the calculation of liabilities, we do not accept 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.

Everything else is included in the calculations.

The calculation is carried out according to accounting data. To do this, we need a balance sheet. This follows from paragraph 7 of the Order.

In its most simplified form, the formula for calculating the value of net assets will look like this:

NA = Assets to be settled - Liabilities to be settled

Using the provisions of the Procedure, as well as the structure of the balance sheet, we obtain the following detailed formula:

NA = (Section I + Section II - MC Debt) - (Section IV + Section V - BP Income) = = Section III - MC Debt + BP Income,

where NA is the value of net assets;

Section I* - total for section. I (non-current assets);
Section II - summary of section. II (current assets);

Section III - summary of section. III (capital and reserves);
Section IV - summary of section. IV (long-term liabilities);
Section V - total for section. V (short-term liabilities);
Debt of the Criminal Code - the debt of the founders on contributions to the authorized capital;
BP income - deferred income (credit balance of account 98 “Deferred income, sub-accounts “Free receipts”, “State Assistance”).
(*meaning sections of the balance sheet).

AOs must evaluate their net assets on a quarterly basis at the end of each quarter, as well as at the end of the year. LLCs can only evaluate at the end of the calendar year.

Why calculate net assets?

Reason 1. Financial control over the state of affairs

The indicator is used to control the financial condition, reflects the efficiency of the functioning of an economic entity.

First of all, the ratio of net assets to the size of the authorized capital (UK) is carried out. Both of these indicators are very important in relation to each other. The latter should be larger. Otherwise, the law prescribes certain changes to be made within a specified period.

So, in the annual report of the organization are indicated:

1) the dynamics of changes in both net assets and the authorized capital of JSCs and LLCs for the last three completed financial years, including the reporting year, or, if the organization exists for less than three years, for each completed financial year;

2) the results of the analysis of the causes and factors that, in the opinion of the sole executive body of the company, the board of directors, led to the fact that the ratio of indicators is violated;

3) a list of measures that are proposed to be implemented to remedy the situation.

A special feature for AOs: they must make such an assessment of the ratio of indicators quarterly at the end of each quarter. If net assets turn out to be less than the charter capital by more than 25 percent at the end of three, six, nine or twelve months of the reporting year following the second or each subsequent reporting year, at the end of which the amount of the authorized capital turned out to be greater, JSC twice with a frequency of once a month is obliged to place in the mass media, in which data on the state registration of legal entities are published, a notice of a decrease in the value of its net assets.

The creditor of the company, if its rights of claim arose before the publication of the said notice, no later than 30 days from the date of the last publication of such notice, has the right to demand from the joint-stock company the early fulfillment of the corresponding obligation, and if it is impossible to fulfill it ahead of schedule, the termination of the obligation and compensation for the related losses. The limitation period for applying to the court with this requirement is six months from the date of the last publication of such notice.

The court has the right to refuse to satisfy such a claim of the creditor if it is proved:

1) the rights of creditors are not violated by such a reduction;

2) the security provided for the proper performance of the relevant obligation is sufficient.

The value of net assets at the end of two financial years in a row cannot be less than the Criminal Code (clause 4 of Article 30 of the Federal Law No. 14-FZ, clause 6 of Article 35 of the Federal Law No. 208-FZ). Otherwise, no later than six months after the end of the relevant financial year, one of the following decisions must be taken:

1) on reducing the authorized capital of the company to an amount not exceeding the value of its net assets;

2) on the liquidation of the company.

The Civil Code also provided an opportunity in this case to go the "reverse" way - to increase net assets to the size of the authorized capital (clause 4 of Article 90 of the Civil Code of the Russian Federation, clause 4 of Article 99 of the Civil Code of the Russian Federation).

Possible ways of such an increase: making additional contributions to the property of the company, using borrowed funds, writing off bad debts, increasing profits and reducing losses, revaluing, issuing shares. Each of these paths has its own difficulties. The use of financial assistance increases the amount of liabilities. The increase in profits, revenues is limited by a lack of resources and limited sales markets, etc. You can, on the contrary, take the path of reducing the amount of costs, lowering the level of obligations. Such a decrease can be achieved through their restructuring (changing repayment schedules, deferred payments, by paying off part of the debts, which is possible, in turn, if there is a sufficient amount of available funds that can be used to fulfill the organization's obligations. For these purposes, it is possible, in in particular, to improve work in the direction of collection of receivables, including organizational, judicial work with counterparties, sale of debts to third parties, mutual offsets, etc.

At the same time, it is worth mentioning the so-called “imaginary assets” - in order to improve performance or for other reasons (technical errors, insufficient qualifications of responsible persons), assets are reflected in the accounting records that should not be reflected there on the date of the assessment. Such "imaginary equity" does not bring real profit, it has "value" only on paper. What to hide, sometimes this is done in order to achieve compliance of the financial performance of the organization with regulatory requirements (for example, to carry out activities in licensed areas), to obtain borrowed funds, including credit funds, for a kind of “adjustment” of tax consequences for business.

Factors that artificially inflate the value of net assets include, in particular, uncollectible receivables that must be written off (for example, the limitation period has expired, the counterparty has ceased to exist without succession), fixed assets unusable due to depreciation, or intangible assets unsuitable due to moral obsolescence, as well as investments in subsidiaries that conduct unprofitable activities, when the cost of such a subsidiary is lower than the amount of investments in it due to unprofitability, etc.

Reason 2. Dividend payment

As stated in paragraph 1 of Article 29 of the Federal Law No. 14-FZ, an LLC is not entitled to make a decision on the distribution of its profits if, at the time of the decision, the amount of net assets is less than its authorized capital and reserve fund or becomes such as a result of such a decision.

Similar restrictions are established by law for JSCs that are not entitled to make a decision (announce) on the payment of dividends on shares and pay declared dividends, if on the day of making such a decision / on the day of payment, respectively, the amount of net assets of the JSC is less than its authorized capital, and the reserve fund , and the excess of the liquidation value of the placed preferred shares over the nominal value determined by the charter or will become less than their size as a result of such a decision / as a result of the payment of dividends (clauses 1, 4 of article 43 of the Federal Law No. 208-FZ).

Reason 3. To calculate the actual value of the share

The actual value of the share of an LLC participant corresponds to the part of the net asset value proportional to the size of its share (clause 2, article 14 of the Federal Law No. 14-FZ).

In what cases is it necessary to calculate it?

Firstly, in the case of the acquisition of a share by the Company at the request of its participant, when its alienation to third parties is prohibited by the constituent documents, and other participants refused to acquire it, or, in accordance with the charter, it is necessary to obtain consent to the alienation, but it was not received.

Secondly, in cases where a company acquires a share at the request of its participant who voted against the adoption by the general meeting of a decision to make a major transaction or to increase the authorized capital, in accordance with paragraph 1 of Art. 19 FZ No. 14-FZ, or did not take part in the voting.

In the two indicated cases, the period for payment is three months from the date of the occurrence of the corresponding obligation, unless otherwise specified in the charter. Its size is determined on the basis of the data of the company's financial statements for the last reporting period preceding the day of filing the relevant claim.

Thirdly, in cases of exclusion of a participant, when his share was transferred to the LLC.

Fourthly, when the consent of the participants of the LLC to transfer the share to the heirs, successors, the buyer at public auction, the founders (participants) of the liquidated legal entity, having rights in rem to its property or rights of obligation in relation to this legal entity, has not been received.

Fifth, in the event of a participant's withdrawal from the company (if the Charter does not contain a corresponding prohibition) by alienating his share in the LLC.

Sixth, in the case when the LLC pays the creditors of its participant the actual value of its share at the request of the creditors.

The payment is made from the difference between the value of the company's net assets and the size of its authorized capital. If such a difference is not enough, the obligation to reduce the authorized capital by the missing amount is prescribed.

Reason 4. Increase in authorized capital

An LLC may increase its charter capital at the expense of its property, and (or) at the expense of additional contributions from its participants, and (or), unless it is prohibited by its charter, at the expense of contributions from third parties accepted by the company.

If the increase occurs at the expense of the property belonging to him, one cannot do without calculating the amount of net assets, since clause 2 of Art. 18 FZ 14-FZ establishes the rule: the amount by which the authorized capital is increased at the expense of the property belonging to it should not exceed the difference between the net assets of the LLC and the amount of the authorized capital and its reserve fund.

JSC may increase its authorized capital by increasing the par value of shares or by placing additional shares. At the same time, an increase by placing additional shares can be carried out at the expense of its property, and if it takes place by increasing the nominal value of shares, then it is carried out only at the expense of the JSC's property.

For cases when the authorized capital of a joint-stock company is increased at the expense of its property, a rule is established similar to the rules for an LLC: .5 article 28 of the Federal Law No. 208-FZ).

Reason 5. Decrease in authorized capital.

Federal Law No. 208-FZ establishes for JSCs the possibility of reducing the authorized capital, and also establishes cases of its mandatory reduction. In this case, one cannot do without the calculations to which our article is devoted.

Firstly, in this case, the rule must be observed: the ratio of the amount by which the authorized capital is reduced to its size before the reduction cannot be less than the ratio of the funds received by shareholders and (or) the total value of equity securities acquired by them to the amount of net assets, the cost which is determined according to its accounting data as of the reporting date for the last quarter preceding the quarter during which the board of directors (supervisory board) decided to convene a general meeting of shareholders, the agenda of which contains the issue of reducing the Criminal Code (clause 3 of article 29 of the Federal Law 208-FZ).

Secondly, the law prohibits a joint-stock company from making a decision to decrease if, on the day of its adoption, the amount of its net assets is less than the sum of its authorized capital, reserve fund and excess of the liquidation value of the placed preferred shares over the nominal value determined by the charter or becomes such as a result of actions carried out in accordance with the rules of paragraph 3 of Art. 29 FZ No. 208-FZ payment of funds and (or) alienation of issue-grade securities.

As you can see, the calculation of net assets is extremely important in the life of every business entity. Its indicators give the company reliability, strengthening its credibility in the market, expand the possibilities for attracting financial resources, and strengthen confidence in solvency and sustainability.

Using the calculation skills discussed in this article, an enterprise can respond in a timely manner to changing conditions, track negative trends, and flexibly overcome them. Management decision-making is possible in conditions of complete, objective and comprehensive information about the value of net assets and its dynamics. The duty of a joint stock company to provide any interested person with access to information on the value of its net assets is legally fixed. For LLC participants, as we know, the right to receive any information about the activities of the company, including indicators of the value of net assets, is secured. errors in the alienation of a share in the authorized capital of the company conducting litigation;
4) ;
5) ;
6) .

The sum of the final lines 1100 and 1200, reduced by lines 1400 and 1500. The indicator is used to assess the stability of the financial condition and characterizes the real level of the business's own funds after settlement of all obligations and debts. Consider how to determine the amount of NA according to the accounting records of the enterprise.

Net assets of the enterprise in the balance sheet

The cost of NA is calculated based on the results of the reporting period - a year or intermediate ones - a quarter, half a year, 9 months. The determination of net assets on the balance sheet is made by subtracting the debts of the liability section from the asset, applying adjustments for off-balance sheet accounts, debts of founders/shareholders and deferred income.

The calculation formula was approved by the Ministry of Finance of the Russian Federation in order No. 84n dated August 28, 2014 and is described in detail in a separate article. To calculate the net assets of an organization according to financial statements, the following mathematical algorithm is applied:

NA \u003d (line 1600 - Debts of the founders as part of receivables) - (line 1400 + line 1500 - Income of future reporting periods).

The indicator of net assets is entered into the form for calculating the cost of NA developed by the enterprise. It is allowed to use the form approved by the Ministry of Finance and the FCSM in order No. 10n of 01.29.03. The result may be positive or not. Negative net assets indicate unprofitable activity and possible insolvency of the company in the near future, show the complete dependence of the business on external investments and loans. The exception is newly opened firms that have not yet managed to receive income.

Important! Repeated reduction of the NA level below the limit value (the size of the authorized capital) may become a prerequisite for the forced liquidation of the enterprise in accordance with the requirements of Law No. 208-FZ of December 26, 1995 (Article 35, paragraph 11).

Net assets of the joint-stock company

Net assets in the balance sheet of JSC, line 3600 section. 3 statements of changes in equity are calculated according to the formula used by LLC and enterprises of other forms of ownership. Joint-stock companies calculate NA before paying dividends to shareholders, when a shareholder leaves the business, to determine the ratio between the authorized capital and the amount of net assets, in the event of the purchase of placed shares or the redemption of shares owned by the company.

What is a comparative analytical net asset balance sheet?

A similar analysis is carried out to study the dynamics of changes in the financial condition of the enterprise. At the same time, absolute and specific ratios are calculated at the beginning / end of the reporting period for individual indicators and the overall picture of the state of affairs in the organization is determined. Various indicators, formulas and coefficients are used in the calculations. For example, the method for determining the amount of own working capital (SOS):

SOS \u003d Own sources (section 4 of the balance sheet) - Non-current assets (section 1 of the balance sheet).

Conclusion - in order to find out where the net assets are in the balance sheet, it is necessary to calculate the amount of the company's own funds, not burdened with obligations. The cost is determined in monetary terms as of the last reporting date based on accounting data.

Loading...
Top