Set of equity items that do not vary during the operating cycle of the company. They usually remain on the Balance Sheet for longer than an accounting year.
It includes the following headings:
- I. Intangible fixed assets
- II. Tangible fixed assets
- III. Property investments
- IV. Long-term investments in group and subsidiary companies
- V. Long-term financial investments
- VI. Deferred tax assets
- VII. Long-term trade debtors