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Net: after making deductions.

Net Assets: assets minus liabilities (equals ownership interest).

Net Book Value: cost of non-current (fixed) asset minus accumulated depreciation.

Net Profit: sales minus cost of sales minus all administrative and selling costs.

Net Realisable Value: the proceeds of selling an item, less the costs of selling.

Neutral: qualitative characteristic of freedom from bias.

Nominal Value (of a Share): the amount stated on the face of a share certificate as the named value of the share when issued.

Non-Controlling Interest: see minority interest.

Non-Current Assets: any asset that does not meet the definition of a current asset. Also described as fixed assets.

Non-Current Liabilities: any liability that does not meet the definition of a current liability. Also described as long-term liabilities.

Notes to the Accounts: information in financial statements that gives more detail about items in the financial statements.