Short-term investment

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Short-term investments - investments in assets with a maturity of less than 12 months (from the balance sheet date) or held for trading within the next 12 months. The goal is to achieve the economic benefits of increasing the value of these assets, earning revenues (eg interest, dividends) or other benefits.

On a balance sheet basis, short-term investments are a sub-category of current assets, including short-term financial assets (including equity, equity, loans, cash) and other short-term investments. Legal acts Bibliography

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