What are the current assets?

Current assets are one of the sub-totals of assets in the balance sheet. They include the company's liquid assets, i.e. assets that can be monetised quickly (less than one year).

Current assets generally include the following categories :

  • Inventories of materials and finished goods
  • Cash and marketable securities (very short-term financial assets)
  • Trade receivables
  • Other short-term receivables

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