I think

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Note added at 50 mins (2020-08-27 03:03:57 GMT)
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could be in the form of collateral

security deposits and bonds received

português term (edited): /Bra - lado ativo/ cauções

if these are bonds or guarantees received, they would be classifiable on the assets side of the bal. sheet as 'contingent assets', namely moneys contingently receivable.

Conversely, guarantees given overlap with contingent liabilities.

Counter-intuitive translations, but once insisted on by piqued and peeved UK accountants for the FRE/ ENG 'equivalents' in the second example sentence.

cauções => security bonds

a caução - English translation – Linguee
www.linguee.com › portuguese-english › a+caução
o depósito de caução destinada a cobrir os primeiros prejuízos da nova linha ... purchasing practice, it requested the shipyard to provide a 10% security bond.

fiança - Surety bond - qwe.wiki
www.pt.qwe.wiki › wiki › Surety_bond
Seguro Garantia - Surety bond. Da Wikipédia, a enciclopédia livre. A caução ou garantia é uma promessa por uma garantia ou fiador para pagar uma parte

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Note added at 4 days (2020-08-31 11:28:32 GMT)
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alternatives:
cauções => security bonds..surety bonds

What is a security bond?
The Security Bond Definition is a surety bond that is secured by some sort of collateral. In many surety bond cases, there is not any collateral required. Thus, the surety will simply issue the bond, like a performance bond or payment bond, based on the financial standing of the underlying entity being bonded.

Surety Bond Definition - Surety Bonds by Swiftbonds