Short-Term Investments (SF.BS.STInvestments)

Short-Term Investments (SF.BS.STInvestments) refers to the investments in debt and equity securities with maturity of one year or less. Short-term nature is based on actual maturity of one year from the statement date rather than on the original maturity of a specific investment. When a company reports its assets without segregation between current and non-current, all investments are classified as Long-Term Investments – Other (SF.BS.LTInvestments_Other).

Short-Term Investments (SF.BS.STInvestments) includes:

  • Short-term loans
  • Certificates of deposits with maturity between 3 to 12 months
  • Short-term paper with maturity between 3 to 12 months
  • Trading account securities reported by investment companies and miscellaneous financial companies
  • Short-term derivative assets not described clearly as hedging or speculative, assumed to be speculative derivatives if reported by investment, security trading and asset management companies

Short-Term Investments (SF.BS.STInvestments) does not include: