One of the most important elements to ensure the successful operation of any company are the assets of the company.They are the property of the company reflected in the financial statements in monetary terms.
all assets of the company can be divided into groups: fixed and basic.The first category includes movable and immovable property, Intangible assets, fixed and working capital and other.Basic, or, as they say, non-current assets of the company are long term implementation, which will be required in the event of the need for their sale.
The enterprise includes the assets and working capital.They, in contrast to the previous category, can be turned into money in a relatively short period of time.For example, these include finished products in stock, and raw materials needed for production activities, debt receivables, securities issued on a short-term period, as well as cash on deposit and current accounts.
Non-current assets of the company have a number of advantages, such as reliable as ensure uninterrupted receipt of income even during a serious financial difficulties because they can lease or transfer the lease for use.In addition, they are less susceptible to fluctuations in inflation.But do not forget about the presence of flaws, as non-current resources with the active development of technical progress quickly wear out and require replacement or modernization, and hence additional costs.As you know, the organization should study the market situation and be able to adapt to any changes in it, non-current assets is very difficult to maneuver.
But current assets have the ability to restructure, so they can easily adapt to any changes in the economy.In addition to their characteristic high level of liquidity.Ready-made products in general can serve as a tool for quick settlement with customers.Current assets of the enterprise are imperfect, identifies a number of shortcomings.Firstly, the high maintenance costs of unused parts.Second, they are exposed to inflationary factors, ie there is a risk of impairment due to the high inflation rate in the market.In this connection, you can select a third point: the riskiness of certain financial assets.
important indicator reflecting the financial condition of the company, is the sheer size of assets, through which you can calculate how efficiently the company operates and how they provide for their own means.In order to calculate the net assets of the enterprise, it is necessary to find a difference between the amount of assets and liabilities.This is calculated annually in the manner prescribed by applicable law.
Thus, when calculating the amount of the net assets of all the non-current resources are used, it is the result of the first section of the balance, as well as current assets, which belong to the second section.An exception can be identified by the redemption of treasury shares for the purpose of cancellation or re-sale to other customers as well as debt in the form of lack of funds for compulsory contribution to the statutory fund of the company.
Moreover, the net assets to be strictly positive, and their sum - up share capital.This requirement allows you to graphically show internal and external users reporting that in the course of its activity, the company was able to increase the contributions of the shareholders, and therefore operate profitably.The law allowed reducing the net assets in relation to the size of the authorized capital only in the first years of activity, because in this period the main production is financed by equity capital.
