This asset category stands for financial assets like bank accounts, capaital, debts or credits, shares, cryptocurrency etc. You can also count tangible assets that are valuable mostly because of their monetary value into this category, e.g. gold, art etc.

As you could try to assign a monetary value to everything, we could put basically nearly everything in this category, but this would not be very useful. Instead, focus on those things that are both primarily valuable because of their monetary value and relevant in size.