Non financial liabilities are a Borrowings b ProvisionsExamples of contingent assets a Giftsb Obsolete inventoryBorrowings disclosure includes a A part of the audit opinion on borrowings bTerms, interest rates and other details of borrowingsFinance income and expenses usually include a Impairment expensesc Barter transactions d Advances receivedc Intangible assetsd Pending court cases with probable favorable outcomec List of the provisions for borrowings d Taxes related to borrowingsc Administrative expensesb Interest expense for the loan from banks$5$ Non$-$controlling interesta Gains resulting from a disposition of a componentb Gains on disposal of propertyd Income on disposal of property"Companet profit not controlled Ny thed Dividends received$6$ Goods are produced in March, sold in June, when depreciation is accrued?a In Marchc Not accruedb In Juned Each month$7$Under the bill and hold agreement the customer signed the contract at $1\mathrm{.}06,$ picked up the goods at $15\mathrm{.}06,$ paid at $20\mathrm{.}06.$ Revenue is accrued a At $1\mathrm{.}06$c At $20\mathrm{.}06$b At $15\mathrm{.}06$d At $30\mathrm{.}068$ If a sales price discount is variable upon the sales volume a The discount is not accountedThe discount is estimated based upon the history of salesb Provision for a discount is accruedd There are no such discounts$9$ Under the long$-$term construction contracts revenue is recognizedTogether with the payments receiveda After the construction is completed"from the customerb By the percentage of completiond By the judgement of the Company$10$ Revenue and cost of sales under the repurchase agreements is not accrued when a When the agreement is not signedc Payments are delayedIf control over an asset does not pass tob Buy back price is higher than the sale pricedthe customer