【中文版】

权益类资产是指企业拥有或控制的、没有实物形态的可辨认的非货币性资产，主要包括股本、股息、股票、可转换债券等。这些资产代表了企业的所有权，是股东所拥有的权益。

权益类资产的主要特点是其价值与特定实体密切相关，其增减主要取决于所有者权益的变化。例如，当企业发行新的股本时，其权益类资产就会增加；当企业回购股票时，其权益类资产就会减少。此外，权益类资产还包括了企业通过经营活动所赚取的利润，这部分利润会留存在企业中并转化为更多的权益类资产。

权益类资产对于投资者来说非常重要，因为它们代表了投资者在企业的所有权份额，是投资者实现投资回报的主要途径。投资者在投资决策时需要对权益类资产的质量和价值进行评估，以确定其投资的风险和收益。

【英文版】

Equity assets refer to identifiable non-monetary assets that are owned or controlled by enterprises, without physical form, mainly including shares, dividends, stocks, convertible bonds, etc. These assets represent the ownership of enterprises and are the rights and interests owned by shareholders.

The main feature of equity assets is that their value is closely related to specific entities and mainly depends on changes in ownership rights. For example, when an enterprise issues new shares, its equity assets will increase; when an enterprise repurchases shares, its equity assets will decrease. In addition, equity assets also include the profits earned by the enterprise through operating activities, which will be retained in the enterprise and transformed into more equity assets.

Equity assets are very important to investors because they represent the ownership share of investors in the enterprise and are the main way for investors to achieve investment returns. Investors need to evaluate the quality and value of equity assets when making investment decisions to determine the risk and return of their investments.