Task: Class Definition Understanding (ontology: Business_Finance/Financial_Industry_Business_Ontology)

Which of the following definitions best describes 'account as an asset'?

A. financial asset that is a block of securities or other financial assets with a distinct cost basis for tax reporting purposes
B. financial asset that is a block of securities or other financial assets bought in one transaction on a given date at a specific price
C. financial asset in the form of an account
D. ownership interest in the equity of a company, represented by shares that confer financial rights and governance privileges

Answer: financial asset in the form of an account