| Current | Previous | ||
| Payables to OCW and EZ (current) | |||
| Payables to FIN (current) | |||
| Payables to local government and common regulations (current) | |||
| Current convertible borrowings | |||
| Current debentures, mortgage bonds and other loans | |||
| Current finance lease liabilities | |||
| Current payables to banks | |||
| Current advance payments received on orders not yet deducted for asset items | |||
| Current trade payables | |||
| Current bills of exchange and cheques payable | |||
| Current payables to group companies | |||
| Current payables to other affiliated companies | |||
| Current payables to other legal entities and companies with a participating interest in the legal entity or to participating interests of the legal entity | |||
| Current payables relating to taxes and social security contributions | |||
| Current pension related payables | |||
| Construction contracts (liabilities) | |||
| Payables to contracted third parties | |||
| Any surplus of the subsidy income to be settled | |||
| Balance of subsidy income still to spend | |||
| Current other payables | |||
| Advances received on tuition fees | |||
| Advances received on investment subsidies | |||
| Advances received | |||
| Interest payable | |||
| Other accruals and deferred income (current) | |||
| Current accruals and deferred income | |||
| Current liabilities | |||