Net Operating Assets

Net Operating Assets

Net Operating Assets (NOA) kann übersetzt werden mit Netto-betriebsnotwendiges Vermögen.

Seine Berechnung hängt vom Standpunkt ab, was man als betriebsnotwendig sieht und besonders im Hinblick auf die Berechnung des Economic Value Added auf die Anpassungen:

Bilanzsumme
– nicht betrieblich genutzte Aktiva
+ Wert betrieblich genutzter, nicht aktivierter Gegenstände (z. B. Leasing, Mietobjekte)
– unverzinslich überlassene Verbindlichkeiten (z. B. Verbindlichkeiten aus Lieferungen und Leistungen)
+ Equity Equivalents (Aufwendungen mit Investitionscharakter, stille Reserven)
– aktive latente Steuern
____________________________________
= Net Operating Assets

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