What are tangible non-current assets mainly comprised of?

Tangible non-current assets are primarily made up of physical assets that a company uses in its operations and will benefit from over multiple accounting periods. This category includes property, plant, and equipment, which are crucial for a company's production and operational capabilities.

Property refers to real estate assets such as land and buildings, while plant includes facilities where production takes place. Equipment covers a wide range of tangible items like machinery, vehicles, and tools that are necessary for the business's day-to-day functions. These assets are capitalized on the balance sheet and depreciated over their useful life, reflecting their consumption or decrease in value over time.

In contrast, the other options consist of intangible assets or different forms of financial instruments. Brand names and patents are intangible and do not have a physical presence, while investments and securities pertain to financial investments rather than operational assets. Similarly, goodwill and copyrights are also intangible assets that represent value but lack a physical form. Understanding the distinction between tangible and intangible assets is essential when analyzing a company’s balance sheet and financial health.