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assets included in the national wealth
1.1. Tangible assets: I. Financial assets
- basic funds
- a reserve of tangible 1. Produced (created) assets
working capital
- valuables
- durable consumer goods 2. Unproduced (uncreated) assets
1.2. Intangible assets (funds):
2.1. Tangible assets: 2.2. Intangible
- expenses for geological assets
exploration of mineral - territory/ area - licenses
resources - minerals
- funds for software - biological resources - patents
- various cultural and artistic - water resources - lease
works - other natural resources agreements
gold, monetary and other appropriation rights
cash and deposits
securities (except shares) II. Non-financial assets
loan funds
shares and other forms of equity capital
insurance reserves
debtor - other accounts of creditors
direct investments
Figure 2.4.1. Classification of assets included in the national wealth 122
A special "revaluation" point is reflected in the passive and active parts of the
balance sheet of the national accounts system. In this case, the value of the elements is shown
as the estimated value at the end of the period. In such assessment, the continuous inventory
method is widely used and the amount of national wealth is determined in the form of current
and comparative values.
In order to clearly visualize the description of national wealth, we present the following
chart, which is divided into groups.
Produced (created) assets:
Similar to the indicators of national wealth determined according to the system of
national accounts, national wealth also consists of the following sub-system elements:
- accumulated properties, created (produced) tangible and intangible assets - their
value, structure and composition, condition and use;
- availability, value, reserve and status of natural resources and other non-productive
assets;
- dynamics of all other assets reflecting national wealth.
122 Classification of assets included in national wealth in accordance with the concept of the System of National Accounts.
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