Deferred credit liabilities disclosure: standardized schedule for short term hypothecated acceptances and residual credits under insolvency reporting.

Deferred credit liabilities are reported in a standardized schedule of the Annual Statement of Accounts, itemising acceptances secured by hypothecation of capital equipment and other assets and an "others" category, with a total and a note that amounts are due within one year; this schedule was inserted by the referenced notification amending the insolvency rules.

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