AP-7: ⇒ Audit Program for Prepaids, Deferred Charges, Intangibles, and Other Assets Company Balance Sheet Date The company has the following general ledger accounts that will be classified in the prepaid, deferred charge, intangible, or other assets captions of the balance sheet. Other Intangible Assets Intangible Assets under development Financial Assets (i) Investments Capital work-in-progress Investment Property (Amount in Rs.) Particulars Note No SHREE RAM ELECTRICITY LLP BALANCE SHEET AS AT 31st MARCH 2017 ASSETS Non-current Assets Property, Plant & Equipment EQUITY AND LIABILITIES: (ii) Loans Other Non- current Assets within the Eurosystem 0 0 11.1 Off-balance-sheet instruments revaluation differences 2,889 1,719 9.4 Net claims arising from balances of TARGET2 accounts 0 0 11.2 Accruals and income collected in advance 181,090,409 114,941,633 9.5 Other claims within the Eurosystem (net) 0 0 11.3 Sundry 978,539,626 672,533,747 10. ECB/Eurosystem policy statistics include a wide range of key statistics for official interest rate, minimum reserves and liquidity, Eurosystem balance sheet, banknotes and coins, TARGET balances of participating NCBs and exchange rates. The Eurosystem balance sheet comprises the assets and liabilities of euro area NCBs and the ECB.