Asset status analysis
The asset portfolio is a point in time analysis of all material assets on the one hand and existing debt on the other hand. In a statement of assets and liabilities, all investments and assets are compared to existing loans and obligations. The values are adjusted at least once a year or at shorter intervals, and the net asset value is (hopefully) derived from the comparison of the net assets to the previous period.
In addition to the determination of status and the ongoing determination of asset growth, the cash flow from investments and assets must be determined. For example, investing in rental property should result in ongoing positive cash flow (cash flow surpluses after deduction of all costs and after maintenance provisions). The same applies to investments in securities and funds. Ongoing dividend payments are an integral part of the return.