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Nonfinancial Asset

An asset that has a physical presence and value such as real estate, plant and equipment. By nature, such assets,...

Net Fixed Assets

The net amount/ value of an entity's fixed assets. It is equal to the acquisition price/ cost of all fixed...

Net Financial Assets

The difference between total financial assets (gross financial assets or GFAs) and total financial liabilities (total debt or outstanding liabilities):...

NFA

It stands for non-financial asset; an asset that has a physical presence and value such as real estate, plant and...

Non-Financial Asset

An asset that has a physical presence and value such as real estate, plant and equipment. By nature, such assets,...

HTMFA

It stands for held-to-maturity financial asset; a financial asset, other than loans and accounts receivable (A/Rs), with a fixed maturity...

HTM Financial Asset

It stands for held-to-maturity financial assets; a financial asset, other than loans and accounts receivable (A/Rs), with a fixed maturity...

Held To Maturity Financial Asset

A financial asset, other than loans and accounts receivable (A/Rs), with a fixed maturity and determined or determinable payments, that...

Soft Asset

Broadly speaking, it is an asset that is intangible/ non-physical, such as goodwill, corporate reputation, brand recognition and intellectual property....

Hard Asset

In a broad context, it is a tangible or physical item or economic resource that an entity or natural person...