Financial assets represent a claim on the assets of a third party and are typically characterized by the ability to be easily bought and sold, or exchanged for other assets. Examples of financial assets include stocks, bonds, mutual funds, derivatives, currencies, and commodities. They can also exist as cash equivalents or accounts receivables owed by customers or debtors. Financial assets differ from tangible assets, such as property and equipment, because they do not take up physical space and require no upkeep. They are often actively traded on markets and are seen to be the most liquid form of asset. Ultimately, financial assets provide their owners with a representation of future income or wealth that can be used to make investments in other forms of assets.