Majetok - Dlhodobý a Krátkodobý

Majetok (Asset)

• Dlhodobý hmotný majetok (Fixed tangible assets): Buildings, individual movable items (like machinery, equipment), and vehicles priced above €1,700, with a lifespan longer than a year.
• Pestovateľské celky trvalých porastov (Plantation of permanent crops): Permanent crops like vineyards.
• Základné stádo a ťažné zvieratá (Breeding stock and draught animals): Essential animals for farming.
• Ostatný dlhodobý hmotný majetok (Other fixed tangible assets): Includes land, art, and collections.
• Dlhodobý nehmotný majetok (Fixed intangible assets): Rights (patents, licenses), copyrights, trademarks, and goodwill.
• Dlhodobý finančný majetok (Fixed financial assets): Securities (bonds, stocks, investment shares), long-term debt securities held until maturity.
• Krátkodobý finančný majetok (Current financial assets): Accounts receivables (short and long-term), loans made, and other financial assets (art objects, valuable metals and land held for long-term investment).
• Peňažná hotovosť a ekvivalenty (Cash and cash equivalents): Cash, bank deposits, and similar instruments.
• Obežný majetok (Current assets): Raw materials, auxiliary materials, operating materials, packaging, spares, inventory, merchandise, goods produced.

Zdroje krytia majetku (Sources of funding assets)

• Vlastné zdroje krytia (Equity funding sources): Share capital, reserves; profits from prior years, current year profits after tax. Includes capital reserves, reserves, and current and previous years' net profits.
• Cudzie zdroje krytia (Loans funding sources): Long-term loans, liabilities from business dealings, and short-term loans.
• Bankové úvery (Bank loans): Short- and long-term bank loans.