Which Schedule of A.S. describes detail about the short term investments?

• A. Schedule DA
• B. Schedule DB
• C. Schedule E
• D. Schedule Y

Answer: (A)

Short-term investments are assets expected to be converted to cash within one year, so the schedule that provides a detailed breakdown of these near-cash assets—types of instruments, cost or par value, market value, maturities, and liquidity features—is the one designed for that purpose. Schedule DA is the form that contains those details, enabling assessment of liquidity and risk for investments that will be realized in the near term.

The other schedules cover different topics or asset categories, so they wouldn’t provide the focused breakdown of short-term investments that Schedule DA offers.