Short term
From ACT Wiki
(ST).
1.
In financial markets 'short term' usually means remaining maturities of up to and including one year.
There are some minor exceptions. For example in bond markets 'short term' can refer to original maturities of less than two years.
2. Financial reporting.
For financial reporting purposes, short term borrowings and other liabilities are ones payable within a year, or the next financial reporting period, if shorter.
