Long Term Investments (LTI) is a subgroup of assets which constitutes a financial share of the organization in other subjects, they are usually securities (shares, bonds) or a variety of financial derivates that the organization purchased as its long-term investment.
Long term investments in practice: Organizations through long-term investments add value to their available funds that they don’t need in the short-term and can therefore invest them in the long term (the so-called long liquidity).
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