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An assessment of the level of contract financing is obtained by comparing the unsettled, rendered construction work with the installment payments received and advance payments received. The installment payments received for performance already rendered are deducted from the unsettled construction work - listed on the balance sheet under trade receivables from Percentage of Completion (PoC).
If, for individual projects, the installment payments and advance payments received exceed the total due according to the PoC method, then these projects must be stated on the balance sheet under Liabilities from PoC and the corresponding installment payments and advance payments must be deducted.