How are net assets, debts, and total assets calculated？

The calculation methods for net assets, debts, and total assets are as follows.

1. Net Assets:

Initial amount of each account + total income - total expenses + foreign exchange gains and losses (if there are foreign currency transfers)

→ The actual total amount of money owned

2. debts:

Unpaid debt amounts in credit card or loan-type accounts

3. Total Assets:

Net Assets + debts