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Financial assets

Money and claims, as distinct from physical assets such as land, buildings, or equipment. Financial assets include money, securities constituting a claim to receive money, such as bills or bonds, and shares giving indirect ownership of the physical and financial assets of companies. The claims held as financial assets include the obligations of individuals, companies, and governments, domestic and foreign. Financial assets include shares in financial institutions, and derivatives such as options.

Reference: Oxford Press Dictonary of Economics, 5th edt.