Assets, on the other hand, represent the company's use of funds.

"It's questionable whether that asset really represents a future benefit at all," he said.

Such assets represent a serious problem for purchasers because of their complexity.

Such assets, they say, represent the best opportunity because inflationary pressures are building in the economy.

Assets less liabilities, representing the ownership interest in a business; 2.

The assets represented less than 10 percent of the company's earnings on a pretax basis in the first quarter.

Financial assets represent the other main category of investment assets.

A bank spokeswoman said the frozen assets represented only 1 percent of Hapoalim's accounts.

"Court approval is required where the asset to be sold represents a large portion of the corporation's assets," the guide states.

Merrill Lynch's total assets under retirement plans now exceeds $25 billion and represents more than 1.6 million accounts.