Inventory and appliances MBO students who are members of a student council as referred to in Article 8a.1.2 WEB, of another participation structure established by the competent authority or of the board of a student organisation of any size with full legal authority MBO students who have incurred study delay due to the presence of a special circumstance MBO students who perform administrative or social activities that, in the opinion of the competent authority, are also in the interest of the institution or of the education that the student follows MBO students, who or whose legal representatives, demonstrably have insufficient financial resources for the purchase of educational supplies that the student is expected to have at their disposal Noncurrent payables to OCW and EZ Noncurrent payables to local government and common regulations Noncurrent payables to the ministry of Finance Noncurrent receivables on OCW and EZ Noncurrent receivables on local government and common regulations Other activities Other students to whom financial support has been granted which is financed from the student support fund Provisions for employee benefits Provisions for other employee benefits