Avouars (from fr. Avoir - wealth, property, asset):
- In a broad sense - assets , types of money, cash, securities (cash and non-cash money , checks , bills , transfers , letters of credit ), which are used to make payments and repay the obligations of their owners.
- In the narrow sense - bank funds ( cash , accounts with other banks, easily realizable securities, bills, etc.) in foreign currency in accounts with foreign correspondent banks that perform financial operations on behalf of the bank. The funds of a country, a state abroad are called foreign holdings. At the expense of holdings, payments can be made abroad and repaid obligations. Since a significant part of the payment turnover between countries is carried out in dollars and euros , the most common are holdings in these currencies.
- Deposits of individuals and organizations in banks.
- Tax credit , open to any taxpayer (company or individual), receiving dividends distributed by companies that pay corporate tax on the activities of the company.