For purposes of financial disclosure, an “asset” refers to an interest in property held in a trade or business or for investment or the production of income.

Examples of reportable assets include, but are not limited to:

• stocks, bonds, mutual funds, and other securities;
• real estate;
• personal bank accounts;
• retirement interests (e.g., defined benefit plan or defined contribution plan);
• fixed and variable annuities;
• whole, universal, and variable life insurance;
• certain beneficial interests in trusts and estates;
• collectible items held for resale or investment;
• accounts or other funds receivable;
• income receivables, such as anticipated bonuses, severance, and honoraria; and
• capital accounts or other asset ownership in a business.