Definition: Non-financial assets

Category: ESA 1995

Non-financial assets are entities, over which ownership rights are enforced by institutional units, individually or collectively, and from which economic benefits may be derived by their owners by holding them, or using them over a period of time, that consist of tangible assets, both produced and nonproduced, and most intangible assets for which no corresponding liabilities are recorded.
Eurostat, "European System of Accounts - ESA 1995", Office for Official Publications of the European Communities, Luxembourg, 1996