No fixed formula
Opportunities differ. The standard does not: a clear rationale, understandable risk, and appropriate oversight.
07 / Other assets
Selective by
design.
The company may hold other tangible or intangible assets where they serve a clear portfolio purpose.
07
Other assets
Portfolio fit
Each asset is considered in the context of the whole rather than as an isolated transaction.
Selection discipline
A clear test for other assets.
The category remains deliberately broad. An asset should still have an understandable purpose, identifiable risks, sensible protections, and a credible place within the portfolio.
Purpose
Define why the asset is held and what role it is expected to serve.
Understandability
Avoid complexity that prevents the rights, risks, obligations, or value drivers from being properly understood.
Protection
Put suitable arrangements around custody, ownership records, maintenance, insurance, or rights where relevant.
Portfolio fit
Consider the asset alongside existing interests, responsibilities, concentration, and long-term priorities.