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Article 3
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The term "assets" as used in these Regulations includes the following:
- Investments in stocks, government bonds, corporate bonds, financial bonds, securities representing interest in a fund, depositary receipts, call (put) warrants, beneficial interest securities, and asset-backed securities.
- Real property (including land, houses and buildings, investment property, and construction enterprise inventory) and equipment.
- Memberships.
- Patents, copyrights, trademarks, franchise rights, and other intangible assets.
- Right-of-use assets.
- Claims of financial institutions (including receivables, bills purchased and discounted, loans, and overdue receivables).
- Derivatives.
- Assets acquired or disposed of in connection with mergers, demergers, acquisitions, or transfer of shares in accordance with law.
- Other major assets.
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