Financial assets are an important and specific form of ownership

Assets of the enterprise represent the property of the organization that is in its ownership. Currently, scientists distinguish three main categories of this concept - these are tangible, intangible and financial assets. In this article, the last group will be considered, since it consists of a combination of monetary resources and securities.

What is financial assets?

These are all kinds of financial instruments that are on the balance sheet of the enterprise. This includes money investments and other investments, receivables, insurance policies and shares, cash on hand and various securities. All of the above are types of financial assets.

On the other hand, the desired concept can be defined as the possibility of presenting rights to profits obtained as a result of the use of real funds. In other words, investment funds are a source of income, and financial assets are a characteristic that allows you to distribute the profits.

Therefore, we can call one more function that is performed by the concept under consideration. It consists in the redistribution of resources and means in modern society. Thus, financial assets are quite a peculiar form of ownership. It represents those who need the role of recipients, and those who have a surplus of cash, in turn, Act as donors. It should also be noted that the value of financial assets should be at a level that illustrates the position of the market. In addition, it is obliged to meet the demand-supply ratio.

Modified structure

Despite the fact that the classification described above is quite comprehensive and comprehensive, modern scholars have adopted a number of provisions on what relates to the notion of financial assets. Currently, this definition can safely ascribe all kinds of loans, stocks, technical reserves, deposits and currency, as well as monetary gold. The created classification allows you to uniquely and accurately relate a particular resource or facility to one of the balance sheet items of the enterprise.

Let's sum up the results

All of the above allows us to make several basic conclusions. To begin with, it should be noted that financial assets are only one of the categories of the organization's total asset. To it attributed every possible monetary receipts.

The second point should be mentioned that the sought-after concept is important, however, to a large extent, a peculiar and specific form of ownership. It determines the amount of possible profit, as well as the nature of its distribution.

Thirdly, these assets can be viewed as financial claims and obligations that allow the owner to have certain rights to receive various payments or a series of payments from any other institutional units (the so-called "debtors") on the basis of a previously concluded agreement between them .