The consolidated financial statements of Deutsche Lufthansa AG for the year ended December 31, 2017, are available in the company's 2017 annual report on the www.lufthansagroup.com website. 

Instructions 

a. What is included in the current liabilities for Lufthansa? How have the percentages of each item to total current liabilities changed from 2016 to 2017? 

b. What specific items are included in Other Provisions; Trade Payables and Other Financial Liabilities; and Advance Payments Received, Deferred Income and Other Non-Financial Liabilities? What is included in Liabilities from Unused Flight Documents? 

c. What types of employee benefit liabilities are included in Other Provisions? How does the company estimate environmental obligations? 

d. What changes have occurred in Other Provisions between December 31, 2016, and December 31, 2017? Prepare a reconciliation of the opening and closing balances for 2017. 

e. How does the company currently account for the bonus miles program, Lufthansa's customer loyalty program? What is the amount in liabilities that represents this obligation? How many miles have been accumulated? (See Note 2 to the 2017 financial statements.) 

f. What contingencies does the company have? Have any of these been recognized? 

g. What makes up the current portion of borrowings for Lufthansa at December 31, 2017? Be specific.