Current Assets

They represent the confluencepage-4a98e328-500b-423a-80ab-ab69ebf8ea46 and confluencepage-bf196b04-3b2c-4f58-a5c0-3ef8eb6acfaf that are in constant circulation. They correspond to funds invested in elements that are in free movement, such as Cash Account, which is always moved (money enters and leaves); the same applies to Inventory, Bank and Investment Accounts, realizable within fiscal year.

Components of Current Assets may be:

Available assets

• Cash
• Demand Deposits (Movement of Bank Accounts)
• Financial Investments (Investment Funds)

Goods and rights receivable in the short term (during the next Fiscal Year):

• Trade notes receivable
• Inventory
• Temporary Investments
• Other Values

Investment of funds in expenditure of following fiscal year (Prepaid Expenses):

• Insurance
• Finance Expenses
• Office stationery, etc.