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Articles
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Net Asset Value
FormalThe sum total of every asset owned by a company that is listed on the Balance Sheet. It’s not necessarily how much the company is worth though - many different valuation techniques exist for ...
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Net Asset Value (per share)
FormalA theoretical measure of how much each shareholder would receive if the company terminated its operation, settled all its debts, and ended up with a cash balance available for distribution to...
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Non-Executive Director
FormalA company director with a responsibility to bring independent advice and input to the management board of an enterprise. Not part of everyday business decision making - therefore ‘non-executi...
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Net Present Value (NPV)
Formal‘Net Present Value’ - an investment appraisal technique that takes the minimum investment return required by companies and applies this percentage rate to the projected cash inflows and outfl...
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Off Balance Sheet Financing
FormalThe method of acquiring the use of an asset without it being included as an ‘owned’ asset on the Balance Sheet. Rules detailing how this is included are outlined in a document called FRS 17. ...
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Offshore
FormalThese are financial centers that operate outside the taxation and investment boundaries of the major country economic powers. Running from small specialist countries, they offer tax advantage...
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On Balance Sheet
FormalThe listing of all the assets of a company in its Balance Sheet so that investors are clear about exactly what is involved in generating profits. Some types of transactions - contract hire, a...
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Operating Lease
FormalA lease (see separate definition) is an Operating Lease if: Lessee doesn’t own property at end of lease AND Lease term is less than 75% of the economic life of the asset AND Net Present Val...
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OPEX
FormalStands for ‘Operating Expenditure’ Costs of running and servicing a business that is ancillary to core production cost of the main product or services. This includes rent, rates, power, stati...
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Outright Purchase
FormalA straightforward purchase of an asset, typically for cash, for use in business. As opposed to rental, contract hire, sale or return - where ownership may not transfer.Real-world ExampleA com...