The asset (emphasis on "and") is, in the financial and accounting context, any valuable property that any company or person has. The asset can be almost anything, from the block of shares of Gazprom to the whole oil refinery.
In our most just country in the world, assets are often selected from their owners under various pretexts. So, for example, the famous network of communication stores "Euroset" was compulsorily bought from its founder, businessman Eugene Chichvarkin, and the businessman himself was sent to a lifetime rest in the foggy London. Another example: the programmer Pavel Durov was forcibly deprived of control over his main asset - the social network "VKontakte".