Aktiva (EN)

Definition

Assets represent the resources of a company that exist either in cash or in values with cash equivalence. They are shown on the left side of the balance sheet and indicate what the company owns. Assets are divided into current assets and fixed assets, depending on their liquidity and useful life.

Classification of Assets

flowchart TD     A[Assets] --> B[Current Assets]     A --> C[Fixed Assets]          B --> D[Inventories]     B --> E[Receivables]     B --> F[Cash]     B --> G[Short-term Investments]          C --> H[Machinery]     C --> I[Buildings]     C --> J[Patents]     C --> K[Long-term Investments] 

In Context

• Typically used together with liabilities and equity in the balance sheet
• Related to: Balance sheet, Current assets, Fixed assets, Liabilities
• Example usage: Annual financial statements, Business valuation, Creditworthiness assessment