Show Summary Details B Bad debts potential, 25.23 Balance sheet abridged, 3.66 – 3.67 accrued income, 3.23 adapted balance sheet, 3.25 called up share capital, 3.23 consolidated, method of preparing, 8.32 creditors, 3.23 debtors, 3.23 Format 1, 3.21 Format 2, 3.22 generally, 3.20 goodwill, 3.23 intangible assets, 3.23 investments, 3.23 net current assets, 3.23 notes capitalisation of borrowing costs, 3.49 fixed assets, 3.47 fixed assets at revaluation, 3.48 generally, 3.23 – 3.24 impairment of assets, 3.50 opening, at date of transition to FR S 102, 35.5 prepayments, 3.23 Bank balances financial instruments, and, 6.8 Basic financial instruments classification as criteria exceptions, 13.3 generally, 13.4 – 13.5 collateral, 13.31 derecognition financial asset, 13.29 – 13.30 financial liability, 13.32 – 13.33 fair value measurement, 13.15 ‒13.16 financing transactions, 13.7 generally, 13.1 impairment generally, 13.11 – 13.13 reversal of loss, 13.14 initial recognition, 13.6 micro-entities, 13.2 related party loans between companies under common control, 13.26 between ...