含み資産

Its kanji

• 含 ガン · ふく.む、ふく.める contain, include, hold in the mouth, bear in mind, understand, cherish
• 資 シ assets, resources, capital, funds, data, be conducive to, contribute to
• 産 サン · う.む、う.まれる、うぶ-、む.す products, bear, give birth, yield, childbirth, native, property