Assets consist of financial assets (bank deposits and securities including shares and debt instruments), real estate and business assets. Liabilities include debts for a privately-owned home and consumer credit. Not included in the calculation of equity are other items which can not be assessed accurately due to lack of data, e.g. equity accumulated in savings and life insurance mortgages, cash, consumer durables (excluding own homes), jewellery and antiques.
Pension or annuity entitlements may also be regarded as types of equity. A household cannot dispose freely of such benefits, therefore these are not included in the definition of equity.