The company assets are made up of all the means, whether they are tangible and intangible economic assets, be they rights such as credits, be they constraints on the assets, such as debts, that a company subject has at a given time.
The company’s assets are made up of assets and liabilities which are part of the balance sheet.
The assets of a company undergoes continuous changes, it can happen, in fact, that some goods leave the production cycle because they have exhausted their economic utility ; it may happen that certain goods in stock have been sold and are no longer available; in the same way, it may happen that the cash and cash equivalents have been used to meet payments with suppliers and are not present either as financial values in the fund or as a form of deposit in the current account.
The qualitative aspect of the heritage
In the qualitative aspect, the company assets are the set of uses in productive factors associated with the corresponding sources of financing.
Among the activities, we find the investments that are divided into:
- tangible, intangible and financial fixed assets. Therefore all the instrumental goods destined to be used in the enterprise for more productive cycles, such as buildings, plants, vehicles.
- Intangible assets, such as equipment costs, patents, trademarks, licenses, research, development and advertising, goodwill.
- financial fixed assets are represented by ultra-annual receivables and long-term investments in other companies, other securities, and treasury shares.
The circulating asset is divided into:
- Inventories of finished products and goods, raw materials and consumables intended for resale.
- Loans to customers, tax credits.
- Liquid funds deposited with banks or postal current accounts, checks, cash, and cash on hand.
In the liabilities we find:
- payables to suppliers, tax payables, amounts due to employees for severance indemnities, payables to banks.
- Equity or equity is the difference between assets and liabilities and represents the internal wealth, the equity, the consistency of the assets owned by the company, and expresses the ability of the company to finance itself with its own means without resorting to forms external financing, ie third-party capital, also called debt capital.
Before discussing how to strengthen the corporate assets it is appropriate to give some hints on how to protect it. First it must prevent risks while controlling the information, in fact, if these are available to all will be difficult to defend against potential competitors. Subsequently, it is necessary to identify which are the risks to which the company is exposed, by whom it is possible to suffer them and put in place measures aimed at containing the risks. Therefore it is necessary to activate a procedure that allows the identification of confidential information and one for their treatment.
Asset protection IT system
In order to strengthen the company’s assets, it is necessary to install good software, a computer protection system, a password system and an internal regulation that establishes sanctions in the event of violations.
Price lists must be prepared so that if they are lost they do not provide useful information to the competition, furthermore, it is necessary to engage and respect those who treat confidential information with a non-competition agreement.
In SMEs, the knowledge of production and technological processes, the ability to innovate, the knowledge of brands and patents, is fully shared among human resources, as the roles, functions, skills and finally the same knowledge are exchangeable among employees. , therefore it is very simple that confidential information is transferred to third parties.
Heritage protection instruments
One of the tools that in recent years has seen at least one minority shareholder become part of large entrepreneurial realities is private equity, in fact, Italian companies have shown themselves willing to open their capital to finance growth.
The companies are committed to seeking new forms of financing to rebalance the relationship between equity and third-party means, but what has contributed to economic growth has also been the incentives coming from the ACE, defined as an aid for economic growth.
Other instruments envisaged for strengthening corporate assets are the opportunity to reinvest profits in the company, to increase capital and the possibility of entering the Stock Exchange to raise new capital and make it easier for the equity complex to enter a private equity fund
Direct income incentives
The following financing instruments, such as equity loans and private equity, contribute to strengthening corporate assets.
The first participatory loans are divided into:
- Medium-term loans that anticipate future increases in net worth by means of payments by shareholders for future capital increases against payment,
- Provision of profits to reserves,
- Self-financing or resources of the controlling shareholders
- Confide can benefit from the guarantee
- They present easily assessable and manageable risks for a credit institution.
The second is Private Equity:
contributions to equity capital or leveraged buy-out financing of companies not listed on the Stock Exchange through specialized intermediaries.
The investor with Private Equity is motivated because he has expectations of high returns and/or increases in the value of discounting his medium-term participation.
Private Equity allows an immediate increase in equity.
Indirect assets incentives
One of the incentives that contribute to the growth and strengthening of company assets is the transformation into a capital company or the aggregation of companies directed more towards individual businesses and partnerships with a sufficient asset value.
The aim is to allow a separation between the family assets and the company balance sheet; as well as the management of personal finance from company finance.
In conclusion, it is possible to affirm that it is necessary to allow the release of personal and real guarantees on family assets to incentivize the strengthening of corporate assets.
For this purpose, it is possible to receive incentives to cover the costs of transforming into SRL and forms of interest-bearing investment in company liquidity with the operational return, an incentive to shift part of the family’s financial wealth to the company.