What Is Net Investment Income?
Net investment income is the balance of the company's foreign investment income after deducting investment losses. Investment income includes the profits repatriated from foreign investment, dividends and bond interest, as well as the balance obtained when the investment is recovered or transferred midway over the actual investment amount or net book value. Investment loss refers to the small amount of money obtained by the enterprise when it recovers the investment transferred midway, the difference between the actual investment amount or the net book value. [1]
Net investment income
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- Net investment income is the balance of the company's foreign investment income after deducting investment losses. Investment income includes the return of foreign investment, dividends, and interest on bonds, as well as balances due to recovering or transferring investments on maturity that are greater than the actual investment amount or net book value. Investment loss refers to the small amount of money obtained by the enterprise when it recovers the investment transferred midway, the difference between the actual investment amount or the net book value. [1]
- Net investment income
- The investment income and investment loss of an enterprise are generally calculated in the "Investment Income" account, and are divided into three detailed subjects: "Stock Investment Income", "Bond Investment Income" and "Other Investment Income". The lender of the account registers the investment income and the debit registers the investment loss. In the corporate profit and loss account, the net investment income is listed separately in the "investment income" item. If the investment loss is greater than the investment income and the net investment loss occurs, the "investment income" item shall be represented by "one".