[...]
Current
(1) This account shall include all amounts due from affiliated companies, such as trade accounts, dividends and interest, where such amounts are subject to settlement within one year from the date of the balance sheet. (See subsection 80(1) of these Regulations)
(1) This account shall include the total of the balances maintained by a company for the purpose of providing for reductions in the value of current assets recorded in
(a) account 140 (Accounts Receivable — Trade),
