1. Assets to be financed – Sources of financing

1.1 Assets or needs

The assets acquired by a company are shown on its balance sheet. While these assets correspond to what the company owns or holds, they are above all a reflection of the assets needed to carry on the business, which correspond to financing requirements.

• Assets to be financed

  The following are to be financed

  • intangible assets: patents, trademarks, business goodwill ;

  • tangible fixed assets: land, buildings, equipment ;

  • long-term investments: investments in subsidiaries and advances to subsidiaries. Consolidation involves replacing these lines with their counterparts in the balance...