statement of net assets

statement of net assets
Бухгалтерия: отчёт о чистых активах

Универсальный англо-русский словарь. . 2011.

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  • Statement Of Changes In Net Assets Available For Pension Benefits — An income statement that identifies any transactions that alter the net assets that are available for pension benefits. Pension fund statements list additions and deductions from the available asset list on the statement of changes . The largest… …   Investment dictionary

  • statement on changes in net assets — viešojo sektoriaus subjekto grynojo turto pokyčių ataskaita statusas Aprobuotas sritis buhalterinė apskaita ir finansinė atskaitomybė apibrėžtis Finansinė ataskaita, kurioje pateikiami duomenys apie viešojo sektoriaus subjekto grynojo turto… …   Lithuanian dictionary (lietuvių žodynas)

  • Net asset value — (NAV) is a term used to describe the value of an entity s assets less the value of its liabilities. The term is most commonly used in relation to open ended or mutual funds because shares of such funds registered with the U.S. Securities and… …   Wikipedia

  • statement of financial position — USA balance sheet, Also known as a statement of financial position. In financial accounting, a balance sheet, or statement of financial position, is a summary of the value of all assets, liabilities and ownership equity for an organization or… …   Law dictionary

  • Net capital rule — The uniform net capital rule is a rule created by the U.S. Securities and Exchange Commission ( SEC ) in 1975 to regulate directly the ability of broker dealers to meet their financial obligations to customers and other creditors.[1] Broker… …   Wikipedia

  • Assets turnover — is a business term and may be used as a broad measure of asset efficiency and is calculated by dividing sales revenue by the total assets.Its also used in the Du Pont Identity:Net Earnings/Shareholders Eq. = Net Earnings/Sales(Income) *… …   Wikipedia

  • Net operating assets — (NOA) are a businesses operating assets minus its operating liabilities. NOA is calculated by reformatting the balance sheet so that operating activities are separated from financing activities. This is done so that the operating performance of… …   Wikipedia

  • Net output — is an accounting concept used in national accounts such as the United Nations System of National Accounts (UNSNA) and the NIPAs, and sometimes in corporate or government accounts. The concept was originally invented to measure the total net… …   Wikipedia

  • Net international investment position — U.S.A. net international investment position (1976 2007) …   Wikipedia

  • Statement of retained earnings — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • Return On Total Assets - ROTA — A ratio that measures a company s earnings before interest and taxes (EBIT) against its total net assets. The ratio is considered an indicator of how effectively a company is using its assets to generate earnings before contractual obligations… …   Investment dictionary


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