financial asset

financial asset
финансовый актив
а) фин. (актив, ценность которого возникает не из его физической формы, а из договорных отношений, напр., деньги, ценные бумаги, банковские вклады, денежные сертификаты, валюта и т. д.; в отличие от земли, зданий, оборудования и т. п.)
б) учет (по МСФО 32: любые активы, представляющие собой: денежные средства, договорное право требования денежных средств или другого финансового актива от другой компании, договорное право на обмен финансовыми инструментами с другой компанией на потенциально выгодных условиях, долевой инструмент другой компании)
* * *
1) финансовое покрытие; 2) финансовые активы
финансовое покрытие
финансовый актив
* * *
Финансовый актив
. . Словарь экономических терминов .

Англо-русский экономический словарь.

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Смотреть что такое "financial asset" в других словарях:

  • financial asset — UK US noun [C, usually plural] ACCOUNTING, FINANCE ► an asset such as money, shares, bonds, etc. rather than a physical asset such as property or machinery: »In accounting, the three basic categories of financial assets are cash, marketable… …   Financial and business terms

  • financial asset — USA Any of the following: • A security. • An obligation of a person or a share, participation, or other interest in a person or in property or an enterprise of a person, which is, or is of a type, dealt in or traded on financial markets, or which …   Law dictionary

  • Financial Asset Securitization Investment Trust - FASIT — A financing tool that allows for the securitization of non mortgage assets and usually involves debt obligations with short maturities such as credit card receivables, home equity loans and car loans. Financial Asset Securitization Investment… …   Investment dictionary

  • Financial Asset — An asset that derives value because of a contractual claim. Stocks, bonds, bank deposits, and the like are all examples of financial assets. Unlike land and property—which are tangible, physical assets—financial assets do not necessarily have …   Investment dictionary

  • financial asset — An asset that is either cash, a contractual right to receive cash, the right to exchange a financial instrument with another accounting entity under potentially favourable terms, or an equity instrument of another entity …   Accounting dictionary

  • financial asset — property that has financial value …   English contemporary dictionary

  • non-financial asset — UK US (also nonfinancial asset) noun [C] ► ACCOUNTING, FINANCE a physical asset such as property or a machine, rather than money, shares, bonds, etc.: »Through a program of cost cutting and the sale of non financial assets, the bank has recovered …   Financial and business terms

  • Financial Asset Securitisation Investment Trust — /ˌfaɪnænʃəl ˌæset sɪˌkjυərɪtaɪzeɪʃ(ə)n ɪn vestmənt trʌst/ noun US an investment trust that combines various loans, money outstanding on credit card purchases, etc., into one single fund for an individual. Abbreviation FASIT …   Dictionary of banking and finance

  • Asset management — Asset management, broadly defined, refers to any system whereby things that are of value to an entity or group are monitored and maintained. It may apply to both tangible assets and to intangible concepts such as intellectual property and… …   Wikipedia

  • Financial modeling — is the task of building an abstract representation (a model) of a financial decision making situation.[1] This is a mathematical model designed to represent (a simplified version of) the performance of a financial asset or a portfolio, of a… …   Wikipedia

  • Asset management (disambiguation) — Asset Management can refer to: *Financial Asset Management: **Investment management the sector of the financial services industry that manages collective investment schemes. **Global assets under management **List of asset management firms… …   Wikipedia

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