Investments
• Shares And Securities , such as bonds, common stock, or long-term notes
• Associate Companies
• Fixed deposits with banks/finance companies
• Investments in special funds (e.g., sinking funds or pension funds).
• Investments in fixed assets not used in operations (e.g., land held for sale).
Remark: While fixed deposits with banks are considered as fixed assets, the investments in associate concerns are treated as non current assets.