List of CURRENT

ASSETS

6. Doubtful trade receivables.

7. Provisions for doubtful trade
receivables (-).

A. Liquid Assets:
1.
2.
3.
4.

Cash.
Restricted cash
Petty cash and change funds
Short term paper (maturity less
than 3 months)
5. Cheques received.
6. Banks.
7. Other liquid assets.
B. Time deposits
C. Short term Investments
D. Trading Assets
1. Equipment under operating
lease
E. Marketable Securities:
1.
2.
3.
4.
5.

Share certificates.
Private sector bonds and notes.
Public sector bonds and notes.
Other marketable securities.
Provisions for decrease in value
of marketable securities (-)
6. Derivative Financial instruments
7. Financial Assets designated at
fair value

G. Other Receivables:
1.
2.
3.
4.
5.
6.
7.

Due from shareholders.

Due from subsidiaries.
Due from affiliates
Due from personnel.
Other trade receivables.
Other doubtful receivables.
Provision for other doubtful
receivables (-).
8. Receivable under reverse
repurchase agreement
9. Operating receivables
10. Amount due from ultimate holding
company
11. Financial receivable

H. Inventories:
1. Raw materials and supplies.
2. Semi finished goods, work-in
process
3. Finished goods.
4. Trade goods.

F. Trade Receivables:
1.
2.
3.
4.

Accounts receivable
Customers / trade debtors
Notes receivable
Rediscounts on notes receivable
(-).
5. Other trade receivables.

5. Other inventories.
6. Provision for decrease in value of
inventories (-).
7. Advances given for purchase
orders.

I. Office supplies
1. Spare and supplies
J. Deferred Construction and
Maintenance Costs:

3. Other VAT.
4. Prepaid taxes and funds.
5. Work advances.
6. Advances to personnel.

1. Deferred construction and

maintenance costs.

7. Stock count and delivery

shortages

2. Deferred construction inflation

adjustment account.

8. Current assets of discontinued

operations

2. Advances given to
subcontractors.
K. Loans
L. Prepaid Expenses and Income
Accruals:
1. Prepaid expenses.
2. Prepaid revenue share,
expenses and other assets
3. Income accruals.
M. Other Current Assets:
1. Deferred VAT.
2. Deductible VAT.

9. Currency translation
adjustments
10. Assets held for sale
11. Available for sale of financial
assets
12. Margin against BTB letter of
credit
13. Other current assets.