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Chapter 19
EQUITY AND LIABILITIES
Equity $ $
Share capital (P only) X
Share premium (P only) X
Revaluation surplus (P + P% of post-acq of sub) X
Retained earnings (W5) X
Non-controlling interest (W4) – New line! X
––– X
Non-current liabilities
Long-term borrowings (P + S – intra-group loans) X
Long-term provisions (P + S) X
––– X
Current liabilities
Trade and other payables (P + S – intra-group balances) X
Short-term borrowings (P + S) X
Current tax payable (P + S) X
Short-term provisions (P + S) X
––– X
–––
Total equity and liabilities X
–––
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