The Abyss

 

This post is a recollection of one of the training sessions, I was taking on ‘Balance Sheet Contents and Analysis’ during my posting as faculty in the Bank. While even today, I have below average interest in the material things and the study about commercial subjects, it was the obligation of my job, which I opted solely to earn, to learn and impart training to my banker colleagues handling the credit portfolio.

During the session, I was differentiating between the tangible and the intangible assets appearing in the balance sheet. As per the going concern and the gone concern concepts of any business entity, the intangible assets have monetary value only till the entity is a going concern i.e., successfully operating. Once the concern is in losses and stops its operations, it becomes a gone concern, and its intangible assets cease to have any monetary value. So broadly speaking, in the corporate world, the intangible assets lose their worth, once the tangible is diminished or gone.

Instantly, a thought came to my mind that the case is altogether different with the corporeal. Speaking specifically about the human beings, in their case the tangible holds value, only till the intangible i.e. the soul or the spirit is in existence. Once the spirit leaves the body, the tangible ceases to have any value and it is immediately disposed of as per the religious beliefs it, rather its spirit, held.

So, to differentiate between the corporate and the corporeal, I could precisely realize and demonstrate to the audience that the corporate germinates from the tangible and ceases to exist when the material loses its value. On the contrary, the existence or the subsistence of the corporeal does not depend upon the material but the spirit, which causes its gestation and also the death by its act of desertion.

Surinder Singh

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