Financial Liabilities

…It refers to assets excluding real assets such as land, buildings, machinery, and equipment, and is contrasted with financial liabilities, which are financial liabilities. It includes not only cash currency, savings, and securities, but also insurance policies and trust beneficiary certificates.

*Some explanations of terms that refer to "financial liabilities" are listed below.

Source | Heibonsha World Encyclopedia 2nd Edition | Information

…資産のうちで土地･建物や機械･設備などの実物資産を除いたものをいい，金融的な負債である金融負債と対比される。現金通貨や預貯金･有価証券はもちろん，保険証書や信託受益証券をも含む。…

※「金融負債」について言及している用語解説の一部を掲載しています。

出典｜株式会社平凡社世界大百科事典 第２版について | 情報