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net exposed assets. Definition. The difference between the exposed assets subtracted from exposed liabilities. These assets can refer to market values or book values. A business is long in currency if its net exposed assets are positive, i.e. the exposed assets are greater than their exposed liabilities. A business is short in currency if its net exposed assets are negative.
To put it more simply... An asset is a possession of a business that will bring the business benefits in the future. An asset is anything that will add future value to your business. Employees can even be seen as assets. (See further below for the full test of assets. and how we treat employees in accounting)