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204
CONSOLIDATED FINANCIAL STATEMENTS
13. CASH AND CASH EQUIVALENTS
On 31 December 2011 and 2010, cash and
cash equivalents are broken as follows:
Bank overdrafts include the creditor balances
of current accounts with financial institutions,
included in the consolidated statement of financial
position in the “bank loans” item.
14. OTHER CURRENT ASSETS
Other current assets on 31 December 2011
and 2010 are broken down as follows:
Dec/11 Dec/10
Cash
892,376 759,875
Bank deposits
28,197,787 27,400,685
Treasury applications
225,906 1,200,906
Cash and cash
equivalents in the
balance sheet
29,316,069 29,361,466
Bank overdrafts
-834,630 -121,619
Cash and cash
equivalents in the cash
flow statement
28,481,439 29,239,847
Dec/11 Dec/10
Clients
(1)
4,189,544 4,794,361
State and other public
entities
(2)
871,210 1,060,878
Other debtors
(3)
1,592,231 4,823,264
Advances to suplliers
68,699
-
Accruals and income
(4)
1,711,379 1,997,248
Deferred costs
(5)
1,509,569 1,758,695
Other current assets
9,942,632 14,434,446
Accumulated
impairment losses
1,062,787 678,030
8,879,845 13,756,416
(1) Current balance arising essentially by the Catering activity developed by Ibersol.
(2) Current balance of recoverable VAT amounts (511.611 euros) and Income
taxes (359.584 euros).
(3) The other debtors item is broken down into the following items:
(4) Accruals and income were broken down as follows:
Dec/11 Dec/10
Suppliers contracts
- 2,863,470
Other
1,592,231 1,959,794
1,592,231 4,823,264
Dec/11 Dec/10
Interest
67,557
78,665
Suppliers contracts
1,417,572 1,673,393
Other
226,251 245,190
1,711,379 1,997,248