Short-term or current liabilities are made up of those liabilities that the company must usually repay within the year.

It includes the following headings:

• - I. Liabilities related to non-current assets held for sale.
• - II. Short-term provisions.
• - III. Short-term debts
• - IV. Short-term debts with group companies and subsidiaries
• - V. Trade creditors and other accounts payable
• - VI. Short-term accruals
• - VII. Short-term debt with special characteristics