"Public financial assets refer to the financial resources under the control of the public sector, including government institutions and public entities. These assets are considered a significant component of a country's overall financial position. On the one hand, they play a crucial role in financing the government's various operations, such as public service delivery, infrastructure development, and social welfare programs. On the other hand, they serve as a safeguard during economic shocks, ensuring the government's ability to fulfill its financial obligations and thereby stabilizing the economy. Accordingly, by classifying financial assets and liabilities, this report seeks to provide a precise and comprehensive framework for governments worldwide to better understand the state of public finances in terms of both financial asset stocks and corresponding liabilities."

It is noteworthy that the translation of this research report was completed by Bahareh Fahimi, under the scientific supervision of Yadollah Ebrahimi-Far and Ali Darvishi. The report consists of 51 pages.

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