1. An asset or financial instrument that is subject to regulatory oversight and monitoring by a financial authority or regulatory body
Banks must maintain detailed records of all supervised assets on their balance sheets.
Os bancos devem manter registros detalhados de todos os ativos supervisionados em seus balanços.
2. In investment management, an asset whose management or custody is overseen by a designated fiduciary or authority
The pension fund's supervised assets are regularly audited by independent third parties.
Os ativos supervisionados do fundo de pensão são auditados regularmente por terceiros independentes.