Those equity items that usually remain in the company for under an accounting year. They are items assigned to the operating cycle of the company, easily converted into money or likely to be used in the normal cycle of operations of the company.

They are divided into 3 categories:

• - Stock
• - Available
• - Liquid

It includes the following headings:

• - I. Non-current assets held for sale.
• - II. Stock
• - III. Trade debtors and other accounts receivable
• - IV. Short-term investments in group and subsidiary companies
• - V. Short-term financial investments.
• - VI. Short-term accruals
• - VII. Cash and other equivalent cash assets.