Short-term financial assets
Short-term financial assets - in accordance with the Accounting Act, are current assets payable and due or to be disposed of within 12 months of the balance sheet date or from the date of their issue, issue or purchase. Short-term financial assets are cash assets (eg cash in hand or in a bank account), equity instruments issued by other entities (eg shares or shares), and contractual rights to receive cash assets (eg loans granted ) or exchange financial instruments with another entity on favorable terms (eg forward contract).
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