What are the contents of intangible assets?

Intangible assets include financial assets, long-term equity investment, patents, trademarks, monetary funds, copyrights, franchise rights and land use rights. Intangible assets refer to identifiable non-monetary assets without physical form. They have no physical entities, but they show some legal rights or technologies. Financial assets: the symmetry of physical assets, which refers to assets in the form of value owned by units or individuals. Financial assets can provide immediate or long-term monetary income streams for their owners in market transactions.

Long-term equity investment: refers to the acquisition of shares of the invested unit through investment. An enterprise's equity investment in other units is usually regarded as long-term holding, controlling the investee through equity investment, exerting a significant influence on the investee, or establishing a close relationship with the investee to spread business risks.

Patent right: refers to the exclusive right granted by the state to the inventor or designer within a certain period of time in accordance with legal procedures on the premise that the content of the invention is open to the public and the invention has legal interests to the society.

Trademark right: it is the right enjoyed by the civil subject to use a specific mark in order to distinguish the source of a specific commodity or service. Trademark rights can be obtained in two ways: through use and through registration.