financial assets represents the Fund, the financial obligations and requirements.At the same time these tools allow the owner have the right to receive one or more payments from any other institutional unit.Last in this case acts as a debtor on the basis of the agreement, which had previously been fixed between them.Thus, a financial asset - a specific form of property relations.Nevertheless, it is the owner of the opportunity it provides for a profit.This concept describes all the available financial resources of the enterprise.
Components
Like any other article of accounting, a financial asset of the enterprise is a fairly complex structure, which consists of many components.Here are the most significant of them.To this notion traditionally include cash, securities, deposits and deposits, cash on hand, shares and insurance policies.In addition, it should be noted that the said article to accounting documents also include portfolio investment in shares of the organization in question, as well as packages and investments in other companies.Financial assets have to produce experts who do not forget that in addition to all of the above to a similar economic terms is also credited with the following items: monetary gold, technical reserves, investments, borrowing from the IMF.In the analysis of what has been said above, we can conclude that all financial transactions relating to this category consist of two main groups, which are called "asset to the creditor" and "liability for the debtor."
yield on financial assets
Like any other commodity, which can be found in a wide range of today's market, the unknown quantity has enough performance and the factors responsible for the appropriateness of the various operations associated with it.Nevertheless, there are many distinctive features.The best example are the following: financial assets acquired are not for immediate consumption.The purpose of their occurrence considered investing in any part of the production process.If as a result of such events contributed to asset augmenting profits, it is considered that it has been used efficiently.In addition, it should be noted that revenue should be regular and depend on the amount of assets invested to obtain it.
risk, yield and price data
economic performance - an important indicator of the financial asset.Risk is the probability that an entrepreneur will incur a loss as a result of their activities.The yield - the interest rate calculated for the year, which characterizes the value of the return on invested capital investment.Price, in turn, is an estimate of the asset cash.
