Financial asset
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Financial assets are intangible assets. Financial assets serve two main economic functions. Financial asset is typically given a maturity date in a contractual claim. Cashing out an asset before its maturity date can ultimately cost a person financial penalties because it violates the terms of the agreement.
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Roh, E. Financial asset / K. Roh, I. Tryhub // Wyksztalcenie i nauka bez granic : materialy X Miedzynarodowej naukowi-praktycznej konferencji, 07-15 grudnia 2014 r., Prezemysl. – 2014. - P. 13-15.