Assets

• Fixed Assets This long term assets figure, Tangible fixed assets, will be the sum of the depreciated value of the company's tangible assets, which are physical elements and items used in the operation of the business. These will include all plant, machinery, equipment, furniture, land, properties and buildings.
  
  
• Intangibles The company's long term assets that are usually non-monetary in nature and without physical form, but which represent a right or expected future benefit. Examples are goodwill on acquisition (being the value placed on the acquired company's reputation and market presence), brands, patents, trademarks and intellectual property.
  
  
• Fixed Investments Investments held for a long term business or investment purposes. These are long term investments which cannot be easily sold in the open market, but can be used as backing for the company's liabilities and debt. Examples might be land or property that is not integral to the business process of the company. Fixed investments plus fixed assets together give an indication of the total credit backing available to a company.
  
  
• Current Assets, Other Current assets are the value of short term assets held at the Balance Sheet date that are represented by cash, or can be expected to be converted into cash within the next 12 months. Current assets are normally divided into Stocks, Debtors and Cash. If this is not the case, then they appear in other current assets.
  
  
• Stocks The combined value of raw materials, work in progress or under construction, and finished goods held
  
  
• Debtors Total moneys owed to the company. This may include the value of sales made under credit, where the settlements from the customers are still awaited.
  
  
• Cash & Securities The value of all liquid assets employed in the business, either as ready cash or invested in short term securities and readily convertible into cash. Securities is the general name for stocks, shares and bonds issued by the company to investors.