Forgóeszközök (current assets)
The part of the assets that turns into money within a year in the ordinary course of business.
Inventories, receivables, securities and cash belong here. The counterpart of fixed assets: one stays with the company durably, the other is in constant motion.
The relation of current assets to short-term liabilities is what short-term solvency is usually inferred from. Both figures must come from the same year.
Where you find it on Felho
Its parts appear as their own rows in the financial table — receivables, for instance, on a line of their own.
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Source: Act C of 2000 on Accounting. This is information, not legal or tax advice.