US GAAP COMPARISON
Comparative statements are generally accepted but not required by US GAAP.Debt for which there has been a covenant violation may be classified as non-current, if 
there is a lender agreement to waive the right to demand repayment for more than one year 
and that agreement exists before the financial statements are issued or available to be issued.The SEC calls for display of a total for current assets and a total for current 
liabilities, where appropriate, and public companies must comply with the detailed layout 
requirements of Regulation S-X.Non-current debt that matures within one year can be classified as non-current if the 
entity has the intent and ability to refinance the obligation on a long-term basis.