Calculation of net assets according to the balance sheet 2021

Determination of net assets

The regulations for calculating the net asset indicator are given in the Order of the Ministry of Finance dated August 28, 2014 No. 84n. The legal act specifies that the amount of net assets subject to regular analysis is reflected in the financial statements. The calculated value is taken from line 1600 of the balance sheet; it must be adjusted downward by the amount:

current liabilities of the company;
outstanding debt of the founders for contributions to the authorized capital at the time of drawing up the report;
In the form for calculating net assets with a minus sign, data on future income, expressed in the form of gratuitously received assistance, is entered.

Calculation of net asset value

According to paragraph 2 of Article 30 of Law No. 14-FZ dated 02.02.1998, the cost is calculated according to balance sheet data in the manner determined by Order of the Ministry of Finance of the Russian Federation dated 08.28.2014 No. 84n. We calculate using the following formula:

Af = (X – ( Y 1… + Yn ))+ D – Z

Where:

Af – actual value of net assets

X – the cost of all assets at the disposal of the Company, indicated in the balance sheet (line 1600)

( Y 1... + Yn ) – liabilities (sum of all debt obligations of the Company, lines 1400 and 1500);

D – deferred income (line 1530);

Z – total amount of debt in the authorized capital of participants on deposits (line 1170).

Calculation form structure

The concept of net assets covers the entire range of property involved in turnover in the process of core business, the source of payment for which was:

own funds;
borrowed resources with a long repayment period.

Law No. 14-FZ dated 02/08/198 approved the norm for including in annual reporting information on net assets, the nature of their changes and the reasons for negative trends (if any). To do this, a form for calculating the net asset value is first filled out. The results of settlement operations can be demanded by internal and external users:

owners and management of the company;
credit structures when assessing the client’s solvency;
potential investors when deciding on financing a business project;
insurance companies at the stage of determining the risk factor under the insurance contract.

There are no legal requirements for the execution of calculation and analytical procedures for the structure of assets and liabilities. The form for calculating net assets (2020) can be drawn up on the basis of the template proposed in Order of the Ministry of Finance No. 10n and FCSM No. 03-6/pz, dated January 29, 2003. The regulatory document has lost its relevance, but the sample document given in it can be used by entities management.

The calculation form template must contain the following information:

the procedure for distributing assets into homogeneous groups;
grouping diagram of balance sheet liability indicators;
the value of each cost parameter;
the form for net assets must necessarily reflect the total amounts for each group of funds and the overall valuation of the entire complex of resources.

The content and formulas used in the analysis process are approved by Order No. 84n dated August 28, 2014. The result should be guided by the rule that the amount of assets exceeds the size of the authorized capital. If this control ratio is violated, it is necessary to take emergency measures to improve the financial position of the company - increase the estimated value of assets or reduce the amount of capital shown in the statements. The value of working capital can be influenced by revaluation or contributions from the founders.

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General concept of net assets

Assessing the performance efficiency and successfully planning the work of modern companies is impossible without analyzing their economic indicators. 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 for taxes and payments to the budget, loans, etc.). To put it simply, net assets are those company funds that will remain after repaying debts to creditors.

Find out what the minimum possible size of an organization's net assets is in the Ready-made solution from ConsultantPlus. Access is completely free.

The calculation of net assets is mandatory once a year and is reflected in the annual financial statements on line 3600 of Section 3 of the Statement of Changes in Capital. It is also done when necessary to obtain information about the current financial situation, to pay interim dividends or the actual value of the share to the participant.

Form net assets calculation formula for balance sheet 2021

When monitoring the financial and economic activities of an organization, it is highly desirable to calculate net assets.

This is done on the basis of financial statements data, and then shown to persons interested in this information. In this material we provide the appropriate formula for calculating net assets according to the balance sheet, as well as the calculation procedure and its impact on the economic indicators of the company (LLC, JSC).

For the purpose of calculating net assets on a balance sheet, it is important to understand that these are the assets that would remain after all liabilities have been paid off.

That is, the enterprise's own funds. By law, the procedure for determining the value of net assets and specific indicators used in the calculation are established in order of the Ministry of Finance of Russia dated August 28, 2014 No. 84n (hereinafter referred to as the Procedure). According to this document, the size of net assets is determined according to accounting data.

What are net assets and how to calculate them?

> > Tax-tax February 09, 2021 The net assets (NA) of a company are a basic indicator that characterizes the overall welfare of the company, and also shows the potential value of everything that the company possesses.

Having a correct idea of the size of a company’s NAV is also important for a potential investor, since the higher the value of the indicator, the greater the income from investing in such a company can be.

How to calculate the net asset value of an organization's balance sheet

Not a day without instructions × Not a day without instructions

The net assets of an organization are the real value of the property owned by the organization. We tell you how to calculate net assets according to the lines of the balance sheet, what is the amount of net assets in the balance sheet and what formula to use.

November 7, 2021 Alexandra Zadorozhneva The concept of net assets is regulated by the Civil Code of the Russian Federation, defining them as a liquidity criterion for an organization, regardless of its 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). In other words, these are the own capital assets of any enterprise, in other words, capital property,

Net assets on balance sheet (line)

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. Let's consider how to determine the value of the NAV according to the accounting statements of an enterprise.

The cost of NA is calculated based on the results of the reporting period - a year or intermediate periods - 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 to off-balance sheet accounts, debts of the founders/shareholders and income for future periods.

→ → Update: November 20, 2021

Forms for some enterprise documents on property and finances are not currently provided for by law. However, they were provided earlier, and if necessary, they can be used now.

The form for calculating net assets can be downloaded in our article.

The standard calculation procedure and accounting data used in calculating the corresponding value are reflected in.

According to this legal regulation, the value of net assets follows from the value reflected in the balance sheet on line 1600, minus:

obligations of the enterprise;
debts on contributions to the authorized capital.
future income in the form of gratuitous assistance;

The calculation result depends on:

the value of the enterprise's property;
the amount of obligations fulfilled through the use of this property.

It is important to exclude from the calculation objects recorded in off-balance sheet accounts.

Net assets according to simplified balance sheet

To find out this, let us turn to the order of the Ministry of Finance of Russia dated August 28, 2014 No. 84n, which provides the procedure for their calculation. What is the difference between this procedure and the one that was in effect previously, read the material “A new procedure for calculating net assets has been approved.”

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

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

According to Order No. 84n, to calculate the company’s net assets, the value of liabilities must be subtracted from the value of assets. To do this, use the formula: NA = (VAO + OJSC – ZU – ZVA) – (DO + KO – DBP), where: NA – net assets; VAO - non-current assets of the organization; OJSC - current assets of the organization;

Net assets formula for balance sheet in 2021

The calculation comes down to determining the difference between assets and liabilities (liabilities), which are determined as follows.

The assets accepted for calculation include all assets of the organization, with the exception of receivables of the founders (participants, shareholders, owners, members) for contributions (contributions) to the authorized capital (authorized fund, mutual fund, share capital), for payment of shares.

The liabilities accepted for calculation include all liabilities, except for deferred income. But not all future income, but those recognized by the organization in connection with the receipt of government assistance, as well as in connection with the gratuitous receipt of property.

Source: https://PravaMoskva.ru/blank-chistye-aktivy-formula-rascheta-po-balansu-2021-32769/

How to calculate the net asset value according to the balance sheet 2019-2020 (formula)

To find out this, let us turn to the order of the Ministry of Finance of Russia dated August 28, 2014 No. 84n, which provides the procedure for calculating net assets.

What is the difference between this procedure and the one that was in effect previously, 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 (industrial and housing savings);
business partnerships.

How to calculate the net asset value according to the 2018-2019 balance sheet (formula)

To find out this, let us turn to the order of the Ministry of Finance of Russia dated August 28, 2014 No. 84n, which provides the procedure for their calculation.

What is the difference between this procedure and the one that was in effect previously, 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 (industrial and housing savings);
business partnerships.

According to Order No. 84n, to calculate the company’s net assets, the value of liabilities must be subtracted from the value of assets. The formula used for this is:

NA = (VAO + OJSC – ZU – ZVA) – (DO + KO – DBP),

NA - net assets;

VAO - non-current assets of the organization;

OJSC - current assets of the organization;

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

ZBA - debt incurred during the repurchase of own shares;

DO - long-term obligations;

KO - liabilities of a short-term nature;

DBP - future income (in the form of government assistance 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:

NA = (line 1600 – ZU) – (line 1400 + line 1500 – DBP).

For more information about the values given in this formula, read the article “Net assets - what is it in the balance sheet (nuances)?” .

Please note that it is not enough to simply do the calculation on a calculator; it must also be formalized. There is currently no approved form. Companies must develop a form for calculating net assets for 2018-2019 independently and approve it as an annex to their accounting policies. However, earlier, before the publication of Order No. 84n of the Ministry of Finance dated August 28, 2014, the form given in the appendix to Order No. 10 of the Ministry of Finance of the Russian Federation and the Federal Commission for the Securities Market of Russia dated January 29, 2003 No. 03-6/pz was used to calculate net assets. The form of this form lists all the indicators that are required to calculate net assets even now, therefore we consider its use acceptable (after its approval in the accounting policies of the organization).

You can download this form on our website:

Net Asset Value Analysis

It is easy to conclude that when analyzing net assets, the output should be positive. A negative one 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. The only exception can be a recently opened company, since during its existence the invested funds did not have time to justify themselves and did not generate income for objective reasons. Thus, the dynamics of calculating net assets is one of the key indicators of the company’s financial condition.

Note that when calculating and assessing net assets, the authorized capital of the company plays an important role. If the amount of net assets exceeds the amount of the authorized capital, this indicates the well-being of the company. If the 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.

Let us 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 or less than the minimum indicators established by law, the issue of closing the enterprise should be raised (clause 4, article 30 of the Law “On LLC” dated 02/08/1998 No. 14-FZ).

Find out what ways to increase net assets and avoid closing a company from the Ready-made solution from ConsultantPlus by getting trial access to the system.

Read more about the consequences of negative NAV values in the material “What are the consequences of negative net assets?” .

General concepts

Successful business conduct 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 an 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 calculation indicators is the calculation of the value of net assets on the balance sheet.

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

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 is presented in a separate order No. 84n dated August 28, 2014. Please note that previously a different procedure was in effect, but it is not currently used.

This formula for 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:

JSC - the amount of non-current and current assets of an economic entity as of the reporting date;
DE - debt of the founder incurred to the enterprise for the formation of the authorized capital;
FOR - debt on own shares generated upon issue;
OB - the sum of the company's short-term and long-term liabilities;
DBP - future income in the form of state financial support or gratuitous transfer of property assets.

How to calculate net assets according to balance sheet lines?

To calculate the net asset value on the balance sheet, the calculation lines use the following:

Calculating the amount of net assets in the balance sheet (the lines indicated above) using a pencil calculator is not enough. This calculation must be documented. However, a unified form for reflecting calculated 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 force (Order of the Ministry of Finance of the Russian Federation No. 10 and the Federal Commission for the Securities Market of Russia dated January 29, 2003 No. 03-6/pz). In the new instructions, the Russian Ministry of Finance has not prohibited the use of this form, therefore, firms can use it to prepare calculations of net assets in the balance sheet (the document lines contain all the necessary information).

Calculation of net assets on the balance sheet

To estimate the value of net assets, a calculation is made based on financial statements. The calculation procedure was approved by Order of the Ministry of Finance of the Russian Federation dated August 28, 2014 No. 84n “On approval of the Procedure for determining the value of net assets.”

The assets accepted for calculation in 2021 include:

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 No. 1 to Order of the Ministry of Finance of the Russian Federation dated July 2, 2010 No. 66n

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

Current assets - inventories, value added tax on acquired assets, cash, etc. according to Section II of the Balance Sheet form.

How to calculate net assets on a balance sheet, example

Let's look at a specific example of how to calculate net assets on a balance sheet.

Vesna LLC prepared annual financial statements, including a balance sheet in the OKUD form 0710001.

Based on the balance sheet data, the following calculations were made:

NA = (13,800 +19,283 – 0) – (12,930 – 0) = 20,153 rubles.

Analysis of indicators

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

Negative net assets are an indicator of the low solvency of an enterprise. In other words, a company with a negative NAV will most likely go bankrupt soon; the company will simply 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 been formed and has not yet covered its costs, or the company received a large loan for expansion.

An increase in net assets can be achieved by increasing the authorized, reserve or additional capital or by reducing the founder’s debts to the enterprise.

Net assets on balance sheet

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

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Successful business conduct 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 an 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 calculation indicators is the calculation of the value of net assets on the balance sheet.

Note that calculating 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) of capital; net assets are (in the balance sheet) line 360 of this reporting form.

Formula for calculating net assets

This formula for 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:

NA = (JSC – DU – ZA) – (OB – DBP),

Where

JSC - the amount of non-current and current assets of an economic entity as of the reporting date;
DE - debt of the founder incurred to the enterprise for the formation of the authorized capital;
FOR - debt on own shares generated upon issue;
OB - the sum of the company's short-term and long-term liabilities;
DBP - future income in the form of state financial support or gratuitous transfer of property assets.

How to calculate net assets according to balance sheet lines?

To calculate the net asset value on the balance sheet, the calculation lines use the following:

NA = (line 1600 – DU) – (line 1400 + line 1500 – DBP).

Let's look at a specific example of how to calculate net assets on a balance sheet.

Vesna LLC prepared annual financial statements, including a balance sheet in the OKUD form 0710001.

Based on the balance sheet data, the following calculations were made:

NA = (13,800 +19,283 – 0) – (12,930 – 0) = 20,153 rubles.

Analysis of indicators

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

In other words, a company with a negative NAV will most likely go bankrupt soon; the company will simply 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 been formed and has not yet covered its costs, or the company received a large loan for expansion.

An increase in net assets can be achieved by increasing the authorized, reserve or additional capital or by reducing the founder’s debts to the enterprise.

Calculation of the estimated value of the net assets of a joint-stock company

Source: https://ppt.ru/forms/buh-uchet/activi-v-balanse

General concept of net assets

Find out what the minimum possible size of an organization's net assets is in the Ready-made solution from ConsultantPlus. Access is completely free.

Net assets: formula

The calculation of net assets on the balance sheet is carried out in accordance with the requirements of Order No. 84n dated August 28, 2014.

The procedure must be applied by JSCs, LLCs, municipal/state unitary enterprises, cooperatives (industrial and housing) and economic partnerships.

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 on 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. Defined 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 applied.

The 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 actually evaluate the business in connection with a partial/full sale.

When determination of net assets is required:

When filling out annual reports.
When a participant leaves the company.
At the request of interested parties - creditors, investors, owners.
In case of increasing the amount of the authorized capital due to property contributions.
When issuing dividends.

Conclusion - NAV is the net assets of the company, formed from its 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 liabilities section, with the exception of those deferred income that arose due to the receipt of government assistance or donated property.

General calculation formula:

NA = (Non-current assets + Current assets – Debt of the founders – Debt of shareholders in connection with the repurchase of shares) – (Long-term liabilities + Short-term liabilities – Income attributable to future periods)

How to calculate net assets based on balance sheet lines:

NA = (line 1600 – ZU) – (line 1400 + line 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 sheet accounting in the accounts of secondary storage, BSO, reserve funds, etc.

Net assets - calculation formula for balance sheet 2021

The calculation must be drawn up in an understandable form using a self-developed form, which is approved by the manager. It is allowed to use the previously valid document for determining the NA (Order No. 10n of the Ministry of Finance). This form contains all required lines to be filled out.

How to calculate net assets on a balance sheet - shortened formula

The value of net assets on the balance sheet - formula 2021 can be determined by another, new method, which is contained in Order No. 84n:

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

Analysis and control

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

Based on the results of settlement actions, the value of net assets is estimated over time, which should not be less than the amount of the authorized capital (AC) of the company.

If the reduction does occur, according to the legislation of the Russian Federation, the enterprise is obliged to reduce its capital 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 size of net assets is less than the size of the capital, the enterprise may be forcibly liquidated by decision of the Federal Tax Service.

Additionally, there is a relationship between the value of the NAV and the payment of required dividends to participants/shareholders.

If, after accrual of income/dividends, the value of net assets decreases to a critical level, it is necessary to reduce the amount of accruals to the founders or completely cancel the operation until the normatively designated ratios are achieved.

You can increase the NAV by revaluing the property resources of the enterprise (PBU 6/01), receiving property assistance from the founders of the company, taking an inventory of obligations regarding the statute of limitations and other practical methods.

Net asset value on balance sheet – line

The organization's financial statements contain all the indicators required for mathematical calculations, expressed in monetary terms. In this case, data is 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 page 3600 of Form 3 (Statement of Changes in Capital). If a negative value is obtained, the indicator is enclosed in parentheses.

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

Current information about net assets: formula for calculating the balance sheet

In the course of its activities, a company (of any organizational and legal ownership) generates volumes of net profit before distribution.

After the general meeting of owners of shares, shares or shares makes a decision on the amount and payment of dividends, their amount is subtracted from the net profit before distribution.

In this way, net retained earnings (NRE) are formed, which is an essential component of investment financing.

But after part of the private equity is spent on these investments, the remaining part forms the most liquid reserves of the enterprise.

How to calculate the net asset value according to the balance sheet 2019-2020 (formula)

To find out this, let us turn to the order of the Ministry of Finance of Russia dated August 28, 2014 No. 84n, which provides the procedure for calculating net assets.

What is the difference between this procedure and the one that was in effect previously, 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 (industrial and housing savings);
business partnerships.

According to Order No. 84n, to calculate the company’s net assets, the value of liabilities must be subtracted from the value of assets. The formula used for this is:

NA = (VAO + OJSC – ZU – ZVA) – (DO + KO – DBP),

NA - net assets;

VAO - non-current assets of the organization;

OJSC - current assets of the organization;

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

ZBA - debt incurred during the repurchase of own shares;

DO - long-term obligations;

KO - liabilities of a short-term nature;

DBP - future income (in the form of government assistance 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:

NA = (line 1600 – ZU) – (line 1400 + line 1500 – DBP).

For more information about the values given in this formula, read the article “Net assets - what is it in the balance sheet (nuances)?” .

Please note that it is not enough to simply do the calculation on a calculator; it must also be formalized. There is currently no approved form. Companies must develop a form for calculating net assets for 2019 - 2021 independently and approve it as an annex to their accounting policies. However, earlier, before the publication of Order No. 84n of the Ministry of Finance dated August 28, 2014, the form given in the appendix to Order No. 10 of the Ministry of Finance of the Russian Federation and the Federal Commission for the Securities Market of Russia dated January 29, 2003 No. 03-6/pz was used to calculate net assets. The form of this form lists all the indicators that are required to calculate net assets even now, therefore we consider its use acceptable (after its approval in the accounting policies of the organization).

You can download this form on our website:

How to calculate the net asset value according to the 2020-2021 balance sheet (formula)

To find out this, let us turn to the order of the Ministry of Finance of Russia dated August 28, 2014 No. 84n, which provides the procedure for calculating net assets.

What is the difference between this procedure and the one that was in effect previously, 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 (industrial and housing savings);
business partnerships.

According to Order No. 84n, to calculate the company’s net assets, the value of liabilities must be subtracted from the value of assets. The formula used for this is:

NA = (VAO + OJSC – ZU – ZVA) – (DO + KO – DBP),

Where:

NA - net assets;

VAO - non-current assets of the organization;

OJSC - current assets of the organization;

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

ZBA - debt incurred during the repurchase of own shares;

DO - long-term obligations;

KO - liabilities of a short-term nature;

DBP - future income (in the form of government assistance 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:

NA = (line 1600 – ZU) – (line 1400 + line 1500 – DBP).

EXAMPLE from ConsultantPlus: The authorized capital is paid in full. There were no gratuitous receipts or state aid. Balance sheet indicators as of March 31: asset (line 1600) - RUB 1,400,000; long-term liabilities (line 1400) - 800,000 rubles.... Get trial demo access to the K+ system and proceed to the calculation example for free.

For more information about the values given in this formula, read the article “Net assets - what is it in the balance sheet (nuances)?” .

Please note that it is not enough to simply do the calculation on a calculator; it must also be formalized. There is currently no approved form. Companies must develop a form for calculating net assets for 2020-2021 independently and approve it as an annex to their accounting policies. However, earlier, before the publication of Order No. 84n of the Ministry of Finance dated August 28, 2014, the form given in the appendix to Order No. 10 of the Ministry of Finance of the Russian Federation and the Federal Commission for the Securities Market of Russia dated January 29, 2003 No. 03-6/pz was used to calculate net assets. The form of this form lists all the indicators that are required to calculate net assets even now, therefore we consider its use acceptable (after its approval in the accounting policies of the organization).

You can download this form on our website:

Net Asset Value Analysis

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

Find out what ways to increase net assets and avoid closing a company from the Ready-made solution from ConsultantPlus by getting trial access to the system.

Read more about the consequences of negative NAV values in the material “What are the consequences of negative net assets?” .