non-current assets
[/nɒn ˈkɜːrənt ˈæsets/]
nounpl: non-current assets
ativos não circulantes
1. Assets on a balance sheet that are not expected to be converted into cash or consumed within one year or the normal operating cycle of a business
The company's non-current assets include property, equipment, and long-term investments.
Os ativos não circulantes da empresa incluem imóveis, equipamentos e investimentos de longo prazo.
2. Long-term assets that provide economic benefits to a company over multiple years
Non-current assets are essential for understanding a company's long-term financial structure.
Os ativos não circulantes são essenciais para compreender a estrutura financeira de longo prazo de uma empresa.
In Brazil, 'ativos não circulantes' is the standard accounting terminology used in official financial statements and reports following Brazilian accounting standards (GAAP Brasil). In Portugal, the equivalent term 'ativos não correntes' is preferred. This is a technical term predominantly used in corporate finance, accounting, and investment contexts rather than in everyday conversation.
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