Formues

Formue is the total net value of an individual’s or an organization’s assets at a given point in time. It is calculated as the market value of all assets minus all liabilities. Formue represents net worth, distinguishing what a person or entity owns from what it owes, and is often used as an indicator of financial position or wealth in policy analysis and financial planning.

Assets typically included in formue are financial assets such as bank deposits, stocks, bonds, mutual funds, and retirement accounts; real assets such as owner-occupied housing, rental properties, land, and other property; and non-financial assets such as businesses, valuable collectibles, and vehicles. Liabilities include mortgages, loans, credit card debt, and other borrowings. Some assets, like pensions or certain family enterprises, may be difficult to value accurately and may require assumptions about future benefits or cash flows.

Valuation can vary by country and purpose, with market values used for most assets and book values for certain liabilities. Formue is different from income, which measures flow over a period rather than stock at a point in time. In statistics and policy, formue is often analyzed at the household level and across populations to study wealth distribution and inequality.

Formue is central in discussions of taxation and social policy in many countries, where wealth taxes or asset-based taxes target net formue after allowable deductions. Limitations include incomplete reporting, illiquid assets, and estimation errors, which can affect comparisons across households or regions. Note that in some languages the plural form of the term is formuer or formues, depending on the grammar of the language.