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Structure of Commercial
and Other Accounts Payable (thous. UAH)
Obligations and Provisions
Obligations and provisions are accounted and recognized by the Company according to IAS 37.
Obligations of the Company are classified as long-term ones (term of repayment is over 12 months) and current ones
(term of repayment is up to 12 months).
Long-term obligations (except for deferred income taxes) are accounted depending on their type or either at amortized
cost or discounted cost.
Current accounts payable is accounted and reflected in the Balance Sheet at initial cost which is equal to fair value of
obtained assets or services.
Provisions are recognized, if the Company has legal or actual obligations arisen as a result of a past event which should
be probably settled by means of outflow of resources and which can be evaluated with sufficient reliability.
82
MOTOR SICH
Item
As of 31.12.2012
As of 31.12.2013
Issued bills
473
473
Accounts payable for goods, suppliers and contractors
168 793
168 793
Accounts payable under long-term obligations
30 266
50 217
Current obligations under settlement:
- of advances received
1 688 631
1 514 242
- of budgetary payments
9 252
10 506
- of insurance
31 274
32 595
- of salary
52 394
54 411
- with participants
34 465
38 420
Future periods income
441
298
Other current obligations
99 680
34 377
Total:
2 115 669
1 963 125