1.
net assets; net worth; shareholders' equity
Total assets minus total liabilities. Used both for companies (the equity section of the balance sheet) and for individuals or funds (net worth).
Formed from 純 (pure, net) plus 資産 (assets). Since the 2006 revision of Japanese accounting standards, 純資産 is the official balance-sheet heading that replaced the older 資本.
Common collocations
- 純資産の部: the net assets section (of a balance sheet)
- 純資産総額: total net assets
- 一株当たり純資産: net assets per share