REC Silicon Annual Report 2019

REC Silicon Annual Report 2019 84 INDEXOFTHENOTESTOTHEFINANCIALSTATEMENTS RECSILICONASA NOTE PAGE A Summary of significant accounting principles and general information 85 B Equipment and intangible assets 86 C Shares in subsidaries 86 D Receivables from subsidiaries 87 E Cash and cash equivalents and restricted bank accounts 87 F Interest bearing liabilities 87 G Equity 88 H Employee benefits 89 I Income taxes 90 J Other operating expenses 92 K Interest and currency 93 L Derivatives, other current liabilities 94 M Impairment of financial assets 94 N Research and development 95 O Guarantees and indemnification agreements 95 P Related parties 96 Q Contingent liabilities 96