What is omsætningsaktiver (current assets)?

In short

Omsætningsaktiver are assets that turn over in day-to-day operations — typically inventory, customer receivables and cash in the bank. They are expected to convert to cash within a year.

In practice

Together with fixed assets they make up the asset side of the balance sheet. Plenty of current assets relative to short-term debt means good ability to pay — measured with ratios like the liquidity ratio.

Related terms

• Anlægsaktiver (fixed assets)
• Varelager (inventory)
• Likviditet (liquidity)
• See every term in the dictionary

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