Call for tenders' details

Title:
Establishment of the ‘European sustainable chemicals support service’.
Contracting authority:
Executive Agency for Small and Medium Sized Enterprises (EASME)
TED publication date:
05/08/2015
Time limit for receipt of tenders:
09/09/2015
Status:
Closed
The deadline to download documents of this call for tenders has been reached. The download of documents is not possible The deadline to download documents of this call for tenders has been reached. The download of documents is not possible
Status
03/09/2015
08/09/2015
English (en)
Answered
Question details
Annex 2.2 - SIMPLIFIED BALANCE SHEET
Your SIMPLIFIED BALANCE SHEET does not come with any guidance on how to interpret it. We are used providing the full form. Your form requests Liabilities (B = f+g) as a combination of Short term liabilities (f) and Long term liabilities (g), but the long form defines Total Liabilities (4+5) as the sum of Capital and Reserves (4) and Creditors (5). while Creditors is split between Long term debt (5.1 & 5.2) and Short term debt (5.3 & 5.4), Capital and Reserves consists of Subscribed Capital (4.1), Reserves (4.2), Profit and loss brought forward (4.3), and Profit and loss for the financial year (4.4) which cannot easily be split out between long term and short term. Please provide PRACTICAL guidance on how to interpret Short term liabilities (f) and Long term liabilities (g) with respect to the categories used in the long form.
08/09/2015
The debts of more than a year should go under (g) and the debts of less than a year should go under (f) . The Net Assets will be the difference between the Assets and the Liabilities (g+f).