が含まれる

be included; be contained

→ が
phrase Rare #29,451
be included; be contained Used to say that something is contained in or included in something else. The included item is marked with が, while the container is often marked with に. The exact form が含まれる is the non-past plain form; polite or past forms may appear as が含まれます or が含まれていました.
JA: この文には文法の原則が含まれる。
EN: This sentence contains grammatical principles.

資産にはどんなものが含まれるのでしょうか

What kinds of things are considered assets?