The concept of net worth is the difference between the asset and passive of a company. In this way, the net worth of a company comes from the reservations of the company, of the benefits generated, as well as of the contributions of its partners. Therefore, the meaning of net worth is the total value of a company.
On the other hand, and according to the General accounting plan, the net worth is not a receivable although it may suppose a debt for the partners, so one of the characteristics of the net worth is that it must finance the non-current assets and the current assets.
In addition, the net worth is compulsorily included in the situation balance of a company, since it is a representation of the contributions of the partners. Due to this, the net worth includes the changes in the value of the company, the subsidies, aid or donations received together with the own funds. Thus we conclude that the net worth and the liabilities find their difference in the requirement of the obligations or not of the payment of debts.