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NET ASSETS - Total Assets minus Total Liabilities.
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NET BOOK VALUE - historical cost of a fixed asset less the accumulated
depreciation of that fixed asset.
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NET CURRENT ASSETS - current assets minus current liabilities.
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NET WORTH - another term for owners' equity (shareholders funds).
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NOMINAL SHARE CAPITAL - the total that could be invested into the company
by its members. When a company is formed the Nominal Capital is established
and written into the Memorandum of Association. This is the sum proposed to
raise capital to carry on or continue business.
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NON-CUMULATIVE PREFERENCE SHARE - see preference share.
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NON-TRADING - a company is not doing business BUT may still have other
accounting transactions going through its books.
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