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French Equivalent: Actifs

Assets are entities functioning as stores of value and over which ownership rights are enforced by institutional units, individually or collectively, and from which economic benefits may be derived by their owners by holding them, or using them, over a period of time (the economic benefits consist of primary incomes derived from the use of the asset and the value, including possible holding gains/loses, that could be realised by disposing of the asset or terminating it).

Assets are entities that must be owned by some unit, or units, and from which economic benefits are derived by their owner(s) by holding or using them over a period of time. (Measuring Capital: OECD Manual, Annex 1 Glossary of Technical Terms Used in the Manual, OECD, 2001).

Source Publication:
SNA 10.2 and 13.12 [1.26].


Statistical Theme: National accounts

Created on Wednesday, October 31, 2001

Last updated on Friday, February 28, 2003