Annual Report and Consolidated Accounts 2015
(1) Current balance arising essentially by the Ca-
tering activity developed by Ibersol.
(2) Current balance of recoverable VAT amounts
(175.984 euros in 2015).
(3) Balance refers mainly to meal vouchers (de-
livered by customers), advances and balances
suppliers, debts to suppliers, recovery of costs
and the marketing contributions and rappel
debt. Additionally, it includes the amount reclas-
sified from intangible assets in progress (Note 9)
amounting to 2.071.479 eur corresponding to the
amount paid for the concessions with no opening
and that will be returned in 2016.
(4) Accruals and income item is broken down into
the following items:
Dec. 2015
Dec. 2014
Interest
129.080
84.548
Suppliers contracts
1.089.404
566.487
Other
373.224
391.674
1.591.708
1.042.710
(5) Deferred costs are broken down as follows:
Dec. 2015
Dec. 2014
Rents and condominium fees
1.112.940
1.034.534
External supplies and services
249.786
138.004
Expenses with raw material
121.209
207.878
Other
297.753
313.347
1.781.688
1.693.763
Financial assets impairment is broken down as follows:
Dec. 2015
Dec. 2014
With
Impairment
Without
Impairment
With
Impairment
Without
Impairment
Clients c/a
1.023.033
2.665.233
977.285
2.755.994
Other debtors
419.493
4.456.973
409.282
2.922.139
1.442.527
7.122.205
1.386.567
5.678.133
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