170
Consolidated Financial Statements
13. CASH AND CASH EQUIVALENTS
On 31
st
December 2012 and 2011, cash and cash equiva-
lents are broken as follows:
Dec-12 Dec-11
Cash
614,184 892,376
Bank deposits
17,583,881 28,197,787
Treasury applications
8,550,725 225,906
Cash and cash equivalents
in the balance sheet
26,748,790 29,316,069
Bank overdrafts
-834,765 -834,630
Cash and cash equivalents
in the cash flow statement
25,914,025 28,481,439
Bank overdrafts include the creditor balances of current
accounts with financial institutions, included in the con-
solidated statement of financial position in the “bank
loans” item.
14. OTHER CURRENT ASSETS
Other current assets on 31
st
December 2012 and 2011
are broken down as follows:
Dec-12 Dec-11
Clients (1)
4,906,579 4,189,544
State and other public
entities (2)
1,810,669 871,210
Other debtors
2,062,052 1,592,231
Advances to suplliers
53,063
68,699
Accruals and income (3)
2,215,534 1,711,379
Deferred costs (4)
1,415,071 1,509,569
Other current assets
12,462,968 9,942,632
Accumulated impairment
losses
1,073,837 1,062,787
11,389,131 8,879,845
(1) Current balance arising essentially by the Catering
activity developed by Ibersol.
(2) Current balance of recoverable VAT amounts
(488.418 euros) and Income tax (1.322.237 euros).
(3) The other debtors item is broken down into the fol-
lowing items:
Dec-12 Dec-11
Interest
53,110
67,557
Suppliers contracts
1,664,858 1,417,572
Other
497,566 226,251
2,215,534 1,711,379
(4) Accruals and income are broken down as follows:
Dec-12 Dec-11
Rents and condominium
fees
902,074 993,322
External supplies and
services
177,457 196,524
Other
335,540 319,723
1,415,071 1,509,569
