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In the older literature, also assets

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Frequently used term, but with different conceptual content (denotation: the totality of things to which a term is applicable; the objects meant by „assets“). – All goods owned by – private households, and then in the older literature also called households, – enterprises, and then in relation to these also often called corporate capital and in the economic sense industrial assets, and – the state. The sum of these three items is called real assets. – Real assets plus all factors that serve the sustained development of economic forces in an economy (= national wealth). – According to IFRS – all tangible and intangible assets (intangibles; intangibles), – owned by a company and – capable of generating an inflow of cash. – Money invested in income-producing securities such as shares, bonds or real estate. – Money deposited with capital management companies in return for the issue of unit certificates and the assets procured with such money (separate property: special assets pursuant to Section 6, Paragraph 1 KAGG). – Money invested in funds and assets used to service retirement pensions or insurance contracts (committed assets). – In financial terms, the short-term holdings of a business entity that can be converted into cash (= financial assets). – In the ECB’s statistics, gross fixed capital formation, less consumption of fixed capital, taking into account changes in inventories and nonfinancial assets (tangible assets); cf. the calculation and the values determined under the heading „Financial and nonfinancial accounts“ in the section „Euro area statistics“ of the respective ECB Monthly Bulletin. – See precious metal hoard, funds, commercial capital, durable goods, landed property, assets, investment, capital, capital management company, capital ratio, capital good, capital stock, funds, chattel paper, pension funds, plutocracy, private wealth, register of qualified investors, net worth, real wealth, social capital, wealth effect, asset, wealth. – Cf. the respective monthly report of the Deutsche Bundesbank of December of each year with detailed information on wealth as defined by German companies, broken down by economic sector and subdivided into individual asset items, Monthly Report of the ECB of May 2006, pp. 49 et seq. (capital stock in the euro area and its components with many overviews), Annual Report of BaFin 2005, p. 143 (prospectus requirement for asset investments), Monthly Report of the Deutsche Bundesbank of June 2005, p. 17 (overview of asset accumulation since 1991), ECB Monthly Report of October 2006, pp. 71 ff. (important explanations on the recording of the asset position; overviews), ECB Monthly Report of December 2006, pp. 53 f. (calculation of the net worth of private households), Deutsche Bundesbank Monthly Report of January 2008, pp. 33 ff. (capital account; national wealth), ECB Monthly Report of May 2013, p. 53 (development of the capital account since 2000).

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University Professor Dr. Gerhard Merk, Dipl.rer.pol., Dipl.rer.oec.
Professor Dr. Eckehard Krah, Dipl.rer.pol.
E-mail address: info@ekrah.com
https://de.wikipedia.org/wiki/Gerhard_Ernst_Merk
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