4.3. Profit and loss A.V Profit and loss brought A.V. Profit and loss brought forward from the brought forward from the previous years forward from the previous previous years years 4.4. Profit and loss for the A.VI. Profit or loss for the A.VI. Profit or loss for the financial year financial year financial year 5. Creditors C. Creditors 5.1.1 Long term non-bank B. Provisions for liabilities B.1. Provisions for pensions and similar and obligations debt charges ( > one year) B.2. Provisions for taxation C. Creditors ( > one year) B.3. Other provisions C.1. Debenture loans, showing convertible loans separately C.3. Payments received on account of orders in so far as they are not shown separately as deductions from stocks C.4. Trade creditors C.6. Amounts owed to affiliated undertakings C.7. Amounts owed to undertakings with which the company is linked by virtue of participating interests C.8. Other creditors including tax and social security C.9. Accruals and deferred income 5.2.1. Long term bank debt C. Creditors C.2. Amounts owed to credit institutions ‘credit one year) institutions’ (> C.5. Bills of exchange payable 5.1.2. Short term non-bank B. Provisions for liabilities B.1. Provisions for pensions and similar and obligations debt charges (= one year) B.2. Provisions for taxation C. Creditors (= one year) B.3. Other provisions C.1. Debenture loans, showing convertible loans separately C.3. Payments received on account of orders in so
4.3. Profit and loss brought forward from the previous years A.V Profit and loss brought forward from the previous years A.V. Profit and loss brought forward from the previous years 4.4. Profit and loss for the financial year A.VI. Profit or loss for the financial year A.VI. Profit or loss for the financial year 5. Creditors C. Creditors 5.1.1 Long term non-bank debt B. Provisions for liabilities and charges ( > one year) C. Creditors ( > one year) B.1. Provisions for pensions and similar obligations B.2. Provisions for taxation B.3. Other provisions C.1. Debenture loans, showing convertible loans separately C.3. Payments received on account of orders in so far as they are not shown separately as deductions from stocks C.4. Trade creditors C.6. Amounts owed to affiliated undertakings C.7. Amounts owed to undertakings with which the company is linked by virtue of participating interests C.8. Other creditors including tax and social security C.9. Accruals and deferred income 5.2.1. Long term bank debt C. Creditors ‘credit institutions’ (> one year) C.2. Amounts owed to credit institutions C.5. Bills of exchange payable 5.1.2. Short term non-bank debt B. Provisions for liabilities and charges (= one year) C. Creditors (= one year) B.1. Provisions for pensions and similar obligations B.2. Provisions for taxation B.3. Other provisions C.1. Debenture loans, showing convertible loans separately C.3. Payments received on account of orders in so
grant_application_guide_exercises_2014.docx