Elements of company assets that are subject to liquidation in the short term.

Deposit model 2000.
Includes the groups:

• -A) Shareholders (partners) by capital not called on equity
• -B) V. Their own shares
• -D) I. Shareholders by capital called on equity
• -D) III. Debtors
• -D) IV. Temporary financial investments
• -D) V. Their own shares in the short-term
• -D) VII. Adjustments for accrual

Deposit model 2009.
Includes the groups:

• -B) I. Fixed assets kept for sale
• -B) III. Commercial debtors and other accounts receivable
• -B) IV. Short-term investments in group and associated companies
• -B) V. Short-term financial investments
• -B) VI. Short-term accrual