Ontology: Social Order

Neighbours: Financial Services

Relevant hashtags:


Financial assets and liabilities (AF.)1

Financial assets are economic assets comprising means of payment, financial claims and economic assets which are close to financial claims in nature.

Means of payment consist of monetary gold, special drawing rights, currency and transferable deposits.

Financial claims entitle their owners, the creditors, to receive a payment or series of payments without any counter-performance from other institutional units, the debtors, who have incurred the counterpart liabilities.

Examples of economic assets which are close to financial claims in nature are financial derivatives and shares and other equity.

Relevant services included in the Central Product Classification include:

#cpc71 - Financial and related services