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Net assets |
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Definition of Net assetsNet assetsThe difference between total assets on the one hand and current liabilities and noncapitalized longterm
Related Terms:GoodwillExcess of the purchase price over the fair market value of the net assets acquired under purchase Purchase accountingMethod of accounting for a merger in which the acquirer is treated as having purchased Purchase methodAccounting for an acquisition using market value for the consolidation of the two entities' Asset CoverageExtent to which a company's net assets cover a particular debt obligation, class of preferred stock, or equity position. management expense ratio (MER)The total expenses expressed as an annualized percentage of daily average net assets. MER does not include brokerage fees and commissions, which are also payable by the Fund. NPV (net present value of cash flows)Same as PV, but usually includes a subtraction for an initial cash outlay. Acquisition of assetsA merger or consolidation in which an acquirer purchases the selling firm's assets. AssetsA firm's productive resources. Assets requirementsA common element of a financial plan that describes projected capital spending and the Current assetsValue of cash, accounts receivable, inventories, marketable securities and other assets that European Monetary System (EMS)An exchange arrangement formed in 1979 that involves the currencies Exchange of assetsAcquisition of another company by purchase of its assets in exchange for cash or stock. Exposure nettingOffsetting exposures in one currency with exposures in the same or another currency, Financial assetsClaims on real assets. Firm's net value of debtTotal firm value minus total firm debt. International Monetary FundAn organization founded in 1944 to oversee exchange arrangements of International Monetary Market (IMM)A division of the CME established in 1972 for trading financial Long-term assetsValue of property, equipment and other capital assets minus the depreciation. This is an Monetary goldGold held by governmental authorities as a financial asset. Monetary policyActions taken by the Board of Governors of the Federal Reserve System to influence the Monetary / non-monetary methodUnder this translation method, monetary items (e.g. cash, accounts Net adjusted present valueThe adjusted present value minus the initial cost of an investment. Net advantage of refundingThe net present value of the savings from a refunding. Net advantage to leasingThe net present value of entering into a lease financing arrangement rather than Net advantage to mergingThe difference in total post- and pre-merger market value minus the cost of the merger. Net asset value (NAV)The value of a fund's investments. For a mutual fund, the net asset value per share Net benefit to leverage factorA linear approximation of a factor, T*, that enables one to operationalize the Net book valueThe current book value of an asset or liability; that is, its original book value net of any Net cash balanceBeginning cash balance plus cash receipts minus cash disbursements. Net changeThis is the difference between a day's last trade and the previous day's last trade. Net errors and omissionsIn balance of payments accounting, net errors and omissions record the statistical Net financing costAlso called the cost of carry or, simply, carry, the difference between the cost of financing Net floatSum of disbursement float and collection float. Net incomeThe company's total earnings, reflecting revenues adjusted for costs of doing business, Net investmentGross, or total, investment minus depreciation. Net leaseA lease arrangement under which the lessee is responsible for all property taxes, maintenance Net operating lossesLosses that a firm can take advantage of to reduce taxes. Net operating marginThe ratio of net operating income to net sales. Net periodThe period of time between the end of the discount period and the date payment is due. Net present value (NPV)The present value of the expected future cash flows minus the cost. Net present value of growth opportunitiesA model valuing a firm in which net present value of new Net present value of future investmentsThe present value of the total sum of NPVs expected to result from Net present value ruleAn investment is worth making if it has a positive NPV. Projects with negative NPVs Net profit marginnet income divided by sales; the amount of each sales dollar left over after all expenses Net salvage valueThe after-tax net cash flow for terminating the project. Net working capitalCurrent assets minus current liabilities. Often simply referred to as working capital. Net worthCommon stockholders' equity which consists of common stock, surplus, and retained earnings. NettingReducing transfers of funds between subsidiaries or separate companies to a net amount. Netting outTo get or bring in as a net; to clear as profit. Non-reproducible assetsA tangible asset with unique physical properties, like a parcel of land, a mine, or a Other current assetsValue of non-cash assets, including prepaid expenses and accounts receivable, due Payments nettingReducing fund transfers between affiliates to only a netted amount. netting can be done on Publicly traded assetsassets that can be traded in a public market, such as the stock market. Quick assetsCurrent assets minus inventories. Real assetsIdentifiable assets, such as buildings, equipment, patents, and trademarks, as distinguished from a Reproducible assetsA tangible asset with physical properties that can be reproduced, such as a building or Residual assetsassets that remain after sufficient assets are dedicated to meet all senior debtholder's claims in full. Return on assets (ROA)Indicator of profitability. Determined by dividing net income for the past 12 months Return on total assetsThe ratio of earnings available to common stockholders to total assets. Safety-net returnThe minimum available return that will trigger an immunization strategy in a contingent SIMEX (Singapore International Monetary Exchange)A leading futures and options exchange in Singapore. ASSETSAnything of value that a company owns. Current assetsCash, things that will be converted into cash within a year (such as accounts receivable), and inventory. NET INCOMEThe profit a company makes after cost of goods sold, expenses, and taxes are subtracted from net sales. NET SALES (revenue)The amount sold after customersâ€™ returns, sales discounts, and other allowances are taken away from RATE OF RETURN ON TOTAL ASSETSThe percentage return or profit that management made on each dollar of assets. The formula is: RATIO OF NET INCOME TO NET SALESA ratio that shows how much net income (profit) a company made on each dollar of net sales. Hereâ€™s the formula: RATIO OF NET SALES TO NET INCOMEA ratio that shows how much a company had to collect in net sales to make a dollar of profit. Figure it this way: AssetsThings that the business owns. Current assetsAmounts receivable by the business within a period of 12 months, including bank, debtors, inventory and prepayments. Fixed assetsThings that the business owns and are part of the business infrastructure â€“ fixed assets may be Intangible fixed assetsNon-physical assets, e.g. customer goodwill or intellectual property (patents and trademarks). Net present value (NPV)A discounted cash flow technique used for investment appraisal that calculates the present value of future cash flows and deducts the initial capital investment. Net profitSee operating profit. Tangible fixed assetsPhysical assets that can be seen and touched, e.g. buildings, machinery, vehicles, computers etc. AssetsItems owned by the company or expenses that have been paid for but have not been used up. Intangible assetsassets owned by the company that do not possess physical substance; they usually take the form of rights and privileges such as patents, copyrights, and franchises. Net incomeThe last line of the Income Statement; it represents the amount that the company earned during a specified period. current assetsCurrent refers to cash and those assets that will be turned fixed assetsAn informal term that refers to the variety of long-term operating net income (also called the bottom line, earnings, net earnings, and netoperating earnings) net present value (NPV)Equals the present value (PV) of a capital investment net worthGenerally refers to the book value of ownersâ€™ equity as reported return on assets (ROA)Although there is no single uniform practice for Fixed Assets Turnover RatioA measure of the utilization of a company's fixed assets to Net Present Value (NPV)The present value of all future cash inflows minus the present value Return on Total Assets RatioA measure of the percentage return earned on the value of the Total Debt to Total Assets RatioSee debt ratio approximated net realizable value at split-off allocationa method of allocating joint cost to joint products using a Internet business modela model that involves intraneta mechanism for sharing information and delivering data from corporate databases to the local-area network (LAN) desktops net cost of normal spoilagethe cost of spoiled work less the estimated disposal value of that work net present value (NPV)the difference between the present values of all cash inflows and outflows for an investment project net present value methoda process that uses the discounted net realizable value approacha method of accounting for by-products or scrap that requires that the net realizable value of these products be treated as a reduction in the cost of the primary products; primary product cost may be reduced by decreasing either net realizable value at split-off allocationa method of allocating joint cost to joint products that uses, as the proration base, sales value at split-off minus all costs necessary network organizationa flexible organization structure that Net incomeThe excess of revenues over expenses, including the impact of income taxes. Net present valueA discounted cash flow methodology that uses a required rate of
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