non-operating assets
[non-ˈä-pə-ˌrā-tiŋ ˈa-ˌsets]
nounpl: non-operating assets
ativos não operacionais
1. Assets owned by a company that are not directly used in the primary business operations or revenue generation
The company's non-operating assets include investment properties and equity stakes in other companies.
Os ativos não operacionais da empresa incluem propriedades de investimento e participações acionárias em outras empresas.
2. Balance sheet items that generate income from secondary sources rather than core business activities
Non-operating assets such as marketable securities and real estate holdings contributed significantly to the firm's total assets.
Ativos não operacionais como títulos negociáveis e propriedades imobiliárias contribuíram significativamente para o total de ativos da empresa.
This is a technical financial term widely used in both Brazilian and American corporate accounting. In Brazil, it's essential for understanding company financial statements (demonstrações financeiras) prepared under IFRS standards. The concept is crucial in financial analysis and valuation, particularly when evaluating a company's true operational efficiency versus total asset base.
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