13Given classes of assets, liabilities etc

## 13 Given classes of assets, liabilities etc The accounts or the consolidated accounts must include a note of each of the classes in the following paragraphs: (a) for receivables as current assets: (i) trade debtors; (ii) bills of exchange and promissory notes; (iii) in the case of accounts of a company that acts as trustee — rights of indemnity for liabilities incurred by the company on behalf of the trust; (iv) in the case of consolidated accounts relating to an economic entity if one of the entities in the economic entity acts as trustee — rights of indemnity for liabilities incurred by that entity on behalf of the trust; and (b) for investments as current assets: (i) government and semi-government stocks and bonds; (ii) debentures; (iii) shares; (iv) options for shares; and (c) for inventories as current assets: (i) raw materials and stores; (ii) work in progress; (iii) finished goods; (iv) land held for resale; and (d) for receivables as non-current assets: (i) trade debtors; (ii) bills of exchange and promissory notes; (iii) in the case of accounts of a company that acts as trustee — rights of indemnity for liabilities incurred by the company on behalf of the trust; (iv) in the case of consolidated accounts relating to an economic entity if one of the entities in the economic entity acts as trustee — rights of indemnity for liabilities incurred by the entity on behalf of the trust; and (e) for investments as non-current assets: (i) government and semi-government stocks and bonds; (ii) debentures; (iii) shares; (iv) options for shares; (v) rights or interests in business undertakings; and (f) for inventories as non-current assets: (i) raw materials and stores; (ii) work in progress; (iii) finished goods; (iv) land held for resale; and (g) for property, plant and equipment as non-current assets: (i) land and buildings; (ii) plant or equipment; and (h) for intangible non-current assets: (i) goodwill; (ii) patents, trade marks and licences; and (j) for creditors and borrowings as current liabilities: (i) bank overdrafts; (ii) bank loans; (iii) debentures; (iv) bills of exchange and promissory notes; (v) trade creditors; (vi) lease liabilities; and (k) for provisions as current liabilities: (i) dividends; (ii) taxation; (iii) employee entitlements; and (l) for creditors and borrowings as non-current liabilities: (i) bank loans; (ii) debentures; (iii) other loans; (iv) trade creditors; (v) lease liabilities; and (m) for provisions as non-current liabilities — employee entitlements; and (n) for reserves: (i) share premium account; (ii) capital redemption reserve; (iii) other reserves, other than capital reserve arising on consolidation.