单词 | Net tangible asset backing per share |
释义 | 由有形資產支持的每股淨值 An indication of the value of each share in a company if all the assets were liquidated, all debts paid, and the residual distributed to ordinary shareholders on a per share basis. The net tangible assets (NTA) are calculated: NTA=Total assets - External liabilities / Number of ordinary shares. A short cut is to take the ordinary shareholders’ funds in the account as net assets for computation purposes. 公司將所有資產變換成現金,償還所有債項,及向普通股持有人在每股基礎上分配一切剩餘後,公司每股價值的顯示。有形資產淨值(NTA)的計算方法:NTA=總資產 ﹣對外負債/普通股的數目。一個簡便的方法為,計算時把普通股持有人帳項上的資金作為資產淨值。 |
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