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Financial Asset
Financial Assets are investments such as securities (stocks, shares, bonds, debentures), commodities, swaps, insurance or annuity contracts and interests in partnerships.  They also include any interests in any of the above. They do not include direct interests in real property or cash.
Financial Account
For Investment Entities, Financial Accounts are the debt and equity interests in that entity. For charities that are trusts this will include settlors and beneficiaries of the trust (but not donors); for charities that are companies this will include shareholders and anyone else with an interest in the profits or capital of the company. See IEIM404750 for trusts, and IEIM404760 for companies. ....

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