APT Initiatives
APT Business & Economics Resources
Minimising Workloads, Maximising Performance
Established in 1999

Special Items

Net assets

Assets (non-current and current) less liabilities (current and non-current); the part of total assets funded by shareholders’ funds or equity (ie capital put into the business by the owners of the business) and not by short-term liabilities or long-term debt; the net value of what the company owns / is worth as a going concern. Remember, it is not the value of the business since there is no reference to intangible assets such as goodwill. Net assets are equal to Fixed Assets + Current Assets less all liabilities. Alternatively it is equal to Fixed Assets + Net Current Assets less long term liabilities:

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