Public financial assets refer to the financial holdings of the public sector, including government entities and public institutions, and are considered a significant component of a nation’s overall financial position. These assets play a vital role in financing various government operations, such as the provision of public services, infrastructure development, and social welfare programs. Additionally, they serve as a buffer during economic shocks and help ensure the government’s ability to meet its financial obligations, thereby contributing to economic stability. Accordingly, through the classification of financial assets and liabilities, this report aims to provide a precise and comprehensive framework to guide governments worldwide in understanding their financial position in terms of asset holdings and corresponding liabilities.

It is worth noting that Bahareh Fahimi translated the present research report under the academic supervision of Yadollah Ebrahimi Far and Ali Darvishi. The report has been compiled and prepared in 51 pages.

Those interested in reading the report may access and download the full research document through the following link.