financial asset
noun[C,usually plural]
ACCOUNTING,FINANCEukusanassetsuch asmoney,shares,bonds, etc.ratherthan aphysicalassetsuch aspropertyormachinery:
Inaccounting, the threebasiccategoriesoffinancialassetsarecash,marketablesecurities, and receivables.
Compare
tangible asset
intangible asset
non-financial asset