Balance update

The update of balance sheets consists of the revaluation of the equity elements that are part of the balance sheet, with the intention of reflecting … Read more

Administrative act

The administrative act is a manifestation or a decision issued by a Public Administration through which it imposes its will on the citizens. It is … Read more

Alternative assets

Alternative assets are a set of financial assets and real assets that do not belong to traditional investment assets (bonds and stocks). Alternative assets mainly … Read more

Toxic active

A toxic asset is a financial asset of low quality and high risk, whose book value is higher than the market price. This one, therefore, … Read more

Tangible asset

A tangible asset has a physical form. That is, it is any material asset that can be seen and touched. The opposite of a tangible … Read more

Underlying asset

An underlying asset is that financial asset on which financial contracts fall, that is, the reference value of certain financial derivatives. As we know, in … Read more

Realizable asset

The realizable asset is that set of assets that tends to become an asset available to the company in the short term. In other words, … Read more

Productive asset

A productive asset is an asset that allows obtaining economic profitability by owning it. We also consider productive assets those that generate added value in … Read more

Pledged asset

A pledged asset is an asset transferred to support a payment obligation. It is used by both companies and households and allows them to increase … Read more

Non-monetary asset

A non-monetary asset is an asset that a company has on its balance sheet and that does not have a fixed nominal value . Non-monetary … Read more