The definition of net assets is owner's equity or equity capital, which refers to the net amount of total assets of an enterprise after deducting liabilities. It consists of two parts, one part is the capital invested by the enterprise at the beginning, including the premium part, and the other part is the capital created by the enterprise in its operation, including donated assets.

The calculation formula of net assets is: net assets = total assets-total liabilities. It can also be calculated according to the formula: net assets (owner's equity) = assets-liabilities.

In the financial statements, the total owner's equity in line 52 of the balance sheet is net assets. The calculation formula of ROE is: ROE = net profit/net assets. This indicator reflects the company's ability to make money by using its net assets. The higher the index value, the higher the return from investment.

The net assets of non-governmental non-profit organizations refer to the balance of assets MINUS liabilities, indicating the difference of total assets of non-governmental non-profit organizations after all existing obligations are compensated. It can be expressed as: assets-liabilities = net assets.

The concept and content of the net assets of public institutions;

The net assets of institutions refer to the difference between assets and liabilities, including public funds, fixed funds, special funds and balances. The net assets of institutions specifically include business funds, fixed funds, special funds, business balances and operating balances. Among them, the special fund refers to the special fund established by institutions according to regulations, mainly including employee welfare fund, medical fund, repair and purchase fund, housing fund, etc.