Page 311 - Microsoft Word - 00 CIMA F1 Prelims STUDENT 2018.docx

Consolidated Statement of Financial Position

EQUITY AND LIABILITIES
Equity
Share capital (P only) X
Share premium (P only) X
Revaluation reserve (P + post acqu 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
Deferred tax (P + S) 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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