EQUITY NETT

E Q U I T Y -PATRIMONIO

Realized by students Nurfet Mehic

and Constance Osei

What is equity?

It is the set of economic goods available to

the enterprenter at a given time taking into
account of debts. It consists of goods that
are used for many years (fixed assets)
and other which can be used or
sold (corrent assets).
E N T E R P R E N T E R - IM P R E N D ITOR E

CLASSIFICATION
Fixed assets- it corporate of that property that has a long
period company assets while maintaining their utility for
more years;
Corrent assets- it is corporate of thet property intended for
selling for consumption or production who exhaust their
usefulness quickly

ASSETS- BENI

HOW IS IT SPLIT?
It is slip into quantity, that is divided in quantity of the goods, and
qualitative so evalutated in quantity of the goods.

Qualitative is split into fixed assets and corrent assets;

Corrent assets are divided into remain, credits, and cash

money;

Passivity are all debts at short term, medium/short term;

Remain-rimanenze

CLASSIFICATION OF THE
BUSINESS ASSETS
Funds received by the company can be:

Equity coincide with the equity;

Debt capital coincide with the passivity in proper sense;

Funds capital debts is classified, by them term:

short/ term debts with expiry date within a year (current passivity);

Medium/long term debts with expiry date in a year (consolidate

passivity)
Funds- fondi

IDEAL PART OF THE

STATEMEND OF ASSETS
If we indicate with A the activity, with P the passivity and with N the
nett heritage, we can find out the fellowiing correspondent relation.
A = N the activity are equal to heritage;
A > P the activity are higher than passivity;
A = P the activity are equal to passivity;
P > A the activity are smaller than passivity

EQUAL-UGUALE

EVALUATION OF THE
ELEMENTS
CRITERIA

DESCRIPTION

Nominal value

Its used to value the goods

expressed by coin/CASH. Its
evaluate by nominal value:
money on hand, credits and bill
receivable.

Realizable value
(art. 2426 c.c comma 8)

Its used for credits and bills

receivable, when it is supposed
you cant collect the whole
amount

Realizable value of extinction

(art.2426 c.c comma 8)

Its used for debts when you

suppose to pay THEIR AMOUNT

Historical cost
(art. 2426 c.c. comma 1 e 2)

Its used for long term assets,

material and immaterial,each
value must be annually reduced.