Non-current assets

Fixed assets, intangibles and long-term investments.

Non-current assets are what is used for longer than a year: land and buildings, plant and equipment, vehicles, intangibles, long-term financial investments and capital work in progress.

The size of this section says a lot about the nature of the business. Manufacturing and logistics carry large non-current assets; trade, services and IT mostly carry small ones, because they operate from rented capacity.

It also explains depreciation: with no non-current assets there is nothing for a depreciation charge to come from.

Where this figure comes from

Row 1095 of the Balance Sheet, closing column.

Non-current assets | Overit Ukraine