Balance Sheet - Assets Part I

Intellectual property protections granting exclusive rights over inventions, usage, or branding.

• Development

• Concessions

• Patents, Licences, Trademarka and similar rights

• Goodwill

• Computer Software

The cost incurred in the process of creating or improving products, processes, or systems through research and innovation.

• Development

• Concessions

• Patents, Licences, Trademarka and similar rights

• Goodwill

• Computer Software

Programs and applications designed for electronic devices to perform specific functions.

• Development

• Concessions

• Patents, Licences, Trademarka and similar rights

• Goodwill

• Computer Software

Excess of a business's purchase price over the fair value of its identifiable assets, reflecting intangible value like reputation.

• Development

• Concessions

• Patents, Licences, Trademarka and similar rights

• Goodwill

• Computer Software

Rights granted by authorities allowing specific activities or operations.    

• Development

• Concessions

• Patents, Licences, Trademarka and similar rights

• Goodwill

• Computer Software

Investments representing loans made to entities, offering regular interest payments and repayment of principal at maturity, such as bonds or notes.

• Equity Instruments

• Loans

• Debt securities

• Derivatives

Financial contracts whose value is derived from an underlying asset, index, or rate, used for hedging or speculative purposes, including options, futures, forwards, and swaps. 

• Equity Instruments

• Loans

• Debt securities

• Derivatives

Ownership shares in another company, such as stocks, representing ownership and potential dividends.

• Equity Instruments

• Loans

• Debt securities

• Derivatives

Money lent to other corporations, typically with an expectation of repayment with interest over a specified period.

• Equity Instruments

• Loans

• Debt securities

• Derivatives

This refers to tangible assets that the company owns and uses in its opertations to generate revenue.

• Investment property

• Property, Plant and equipment