Non-current assets

Non-current assets are assets held by the entity over the long term, for a period of at least more than 12 months counting from the balance sheet date. Non-current assets are characterised by a low degree of liquidity.

Non-current assets include:

• intangible assets,
• property, plant and equipment,
• long-term receivables,
• long-term investments,
• long-term prepayments and accrued income.