87. Every balance sheet shall be drawn up so as to distinguish severally at least the following classes of assets and liabilities, namely:(a) cash;
(b) debts owing to the Cree Regional Authority by its debtors;
(c) debts owing to the Cree Regional Authority by its members and officers;
(d) deferred and prepaid expenses;
(e) movable and immovable property;
(f) incorporeal assets;
(g) debts owing by the Cree Regional Authority secured by mortgage or other lien upon its property;
(h) indirect and contingent liabilities.