Ibersol • Annual Report and Consolidated Accounts 2014 - page 193

Annual Report and Consolidated Accounts 2014 193
14. OTHER CURRENT ASSETS AND INCOME TAX RECEIVABLE
Other current assets on 31st December 2014 and 2013 are broken down as follows:
Dec. 2014 Dec. 2013
Clients (1) 3.733.279 3.894.539
State and other public entities (2) 219.434 332.885
Other debtors 3.331.421 2.460.813
Advances to suplliers 321.639 12.483
Accruals and income (3) 1.042.710 889.824
Deferred costs (4) 1.693.763 1.665.184
Other current assets 10.342.246 9.255.728
Accumulated impairment losses 1.386.568 1.167.468
8.955.678 8.088.260
(1) Current balance arising essentially by the Catering activity developed by Ibersol.
(2) Current balance of recoverable VAT amounts (219.326 euros).
(3) Accruals and income item is broken down into the following items:
Dec. 2014 Dec. 2013
Interest 84.548 94.737
Suppliers contracts 566.487 519.950
Other 391.674 275.137
1.042.710 889.824
(4) Deferred costs are broken down as follows:
Dec. 2014 Dec. 2013
Rents and condominium fees 1.034.534 1.080.257
External supplies and services 138.004 181.966
Other 521.225 402.960
1.693.763 1.665.184