Financial Assets
Financial assets refer to assets that derive from contractual rights to receive cash, equity instruments, or other financial instruments from other entities. These include cash and cash equivalents, accounts receivable, stocks, bonds, fund shares, and derivative financial instruments. Financial assets are typically highly liquid, and their value is significantly affected by market price fluctuations and the creditworthiness of counterparties. They are a core component of an enterprise’s financial management and investment activities.
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