:.write downs dpf and dpfi, page-20

I double checked the accounting standards... current liabilities present on the balance sheet can be defined as non-current if there is a signed refinance agreement present at the time...

Short term obligations which that are not current liabilities can be excluded from current liabilities if the organisation intends to refinance it.

So slight correction there - CNP obviously should have classified them as current... looks like the auditors are in trouble. Reference for anyone to check this out: http://www.fasb.org/pdf/fas6.pdf