List of Short-term Liabilities:

A. Financial Liabilities:
1.
2.
3.
4.
5.
6.
7.
8.

Bank loans.
Liabilities arising from financial leasing transactions
Current maturities of long-term credits and accrued interest.
Current maturities of bonds and accrued interest.
Short term obligation expected to be refinanced
Bonds and notes issued.
Other securities issued
Other financial liabilities.

B. Trade Payables:
1. Suppliers.
2. Notes payable.
3. Deposits and guarantees received.
4. Other trade payables.
C. Other Liabilities:
1.
2.
3.
4.
5.

Due to shareholders
Due to affiliates
Due to subsidiaries
Due to personnel
Other liabilities

D. Advances Received
E. Progress for Long-term Construction and Repair Projects.
1. Progress payments for long-term construction and repair projects.
2. Long-term inflation adjustment accounts.
F. Taxes Payable and Other Fiscal Liabilities:
1.
2.
3.
4.
5.

Taxes and funds payable.

Social security withholdings payable.
Returnable deposits
Overdue, deferred or restructured taxes and other liabilities.
Other liabilities payable.

G. Provisions for Liabilities and Expenses:

1. Provision for income taxes and other duties on profit

2. Provision for termination indemnities.
3. Provision for other liabilities and expenses.
H.

Deferred Income and Expense Accruals:

1. Dividend payable
2. Deferred income.
3. Expense accruals.
I.

Other Short-term Liabilities:

1.
2.
3.
4.
5.

VAT payable.
Other VAT.
Head office and branch current accounts
Stock count and delivery surpluses
Other short-term liabilities