Current assets
Assets expected to turn into cash within the year.
Current assets are cash and bank balances, marketable securities, receivables and inventory. The counterpart is non-current assets — buildings, equipment and intangibles held for use rather than sale.
Comparing current assets against current liabilities shows whether a company can pay the coming months' bills. Where current liabilities exceed current assets persistently, the company depends on new funding or on its suppliers' patience.
Where this figure comes from
Read from the “Vaihtuvat vastaavat” line of the balance sheet.
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