A securities investment adviser shall have and at all times maintain in the business for which he is registered net tangible assets of not less than zero. 证券投资顾问须在任何时候就其获注册进行的业务拥有及保存不少于零的有形资产净值(NTA)。
A business like that, therefore, might well have sold for the value of its net tangible assets, or for $ 18 million. 这样一个业务,完全有可能因其净有形资产而以1800万美元卖出。
Computation of net tangible assets 有形资产净值(NTA)计算表
Some of its leaders have healthy balance sheets : LVMH and Christian Dior's net debt to tangible assets sit at about 30 per cent, while Richemont has net cash. 一些领军企业的资产负债状况相当良好:路易酩轩和克里斯汀迪奥(ChristianDior)的净负债与有形资产之比在30%左右,而瑞士历峰集团(Richemont)则持有净现金。
The optimal capital structure is negatively related to current ratio, non-debt tax shield, net profit ratio and growth, and positively related with the size of the company, the proportion of tangible assets, and the survival time. 最优资本结构与流动比率、非债务类税盾、净利润率及成长性负相关,与公司规模,有形资产占比,公司成熟度正相关,且存在年份与行业的差别。