The sources of the assets, as you probably know, can serve as the company's own funds and borrowed funds.It is a normal practice, and usually borrowed funds even prevail.The problem arises when the borrowed funds are beginning to exceed the value of all assets of the enterprise, which could occur if the company operates at a loss.In this case, the risk of non-repayment of funds by the creditors significantly increased, and the fate of the company can be decided in court.In order to prevent the occurrence of such a situation and you need to exercise regularly calculation of net assets, controlling their level.
Net assets referred to assets that company's own funds, and their calculation similar to the calculation of net income - you take the initial amount (in this case the balance sheet total) and gradually deduct certain parameters until you have done for the result.
To start, you need to balance out currency, which displays the total amount of both assets and liabilities, deduct all short-term and long-term commitment in any form.The logic is simple.Since these funds will sooner or later have to pay, then the company will have to part with some of its assets to do so.Therefore, these assets can not be considered a de facto owned by the company, therefore, carrying calculation of net assets, we subtract them from the total.
However, this calculation does not end there.We also need to adjust the value of our assets in the amount of debt to the company shareholders.Despite the fact that accounting rules, this debt is recognized, together with other receivables, for our analysis it is necessary to allocate.Debts of shareholders can not be considered a pure asset, as this asset can not be used to repay the company's debt to external economic actors, and for this purpose we calculate the net asset value.Thus, the settlements with founders - a necessary element of our analysis.
Finally, the last thing you need to do - is to adjust the amount of liabilities at the amount of deferred revenue.Despite the fact that deferred income are considered in terms of the analytical account of the obligations of the company, this kind of creditors do not have the right to claim the property of the company.Moreover, the company in this case repays its debt obligations without the direct use of their assets by economic activity.Thus, adding the deferred revenue, we get the final amount of the net assets.
Calculation of net assets show us a very important from the point of view of the company's financial condition, results.As already mentioned, the negative net assets can be considered a disaster, but even if it is at a positive level, it does not mean that the company finances stable.In fact, lenders would like to see the company there is the greatest possible amount.Do not forget that there is always a risk of depreciation of assets.Moreover, not all of them can be converted into a liquid form, such as cash, for settlement.
Thus, the enterprise must always be a reserve - financial airbags that could save it in case of emergencies FIRE.The calculation of the net assets of just reveals a reserve in connection with which the information obtained may be useful not only to external parties, but also the control of the enterprise.
