Balance of Non-financial Assets
Classification of non-financial assets (in compliance with ESA 95) | Contents |
1.1 Non-financial assets (AN) comprise produced and non-produced assets.
1.2 Produced assets (AN.1) are divided into fixed assets (AN.11), inventories (AN.12) and valuables (AN.13).
1.3 Fixed assets (AN.11) are measured broken down by:
a) tangible fixed assets (AN.111) - buildings and structures; machinery and equipment; livestock for breeding, dairy, draught, etc.; and vineyards, orchards and other plantations of trees yielding repeat products;
b) intangible fixed assets (AN.112) - software; mineral exploration; and entertainment, literary or artistic originals.
1.4 Inventories (AN.12) comprise material and supplies for intermediate consumption, work-in-progress, finished goods and merchandise. Government strategic reserves, construction reported by producers, and forest standing timber are also part of inventories.
1.5 Valuables (AN.13) consist of precious metals and stones, antiques and other art objects and other valuables.
Non-produced assets (AN.2) consist of non-produced tangible assets (AN.21) - i.e. land, subsoil assets, non-cultivated biological resources and water resources - and non-produced intangible assets (AN.22) such as patents and purchased goodwill.