Page 154 - F1 Integrated Workbook STUDENT 2018
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Chapter 9
Statements of financial position: 31 March 20X1 31 March 20X0
$m $m $m $m
Assets
Non-current assets
Property, plant and equipment 1,023 600
Intangible assets 277 234
Investments 69 68
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1,369 902
Current assets
Inventories 246 128
Trade and other receivables 460 373
Cash and cash equivalents 250 124
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956 625
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Total Assets 2,325 1,527
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Equity and liabilities
Capital and reserves
Share capital 29 24
Share premium 447 377
Revaluation reserve 251 –
Retained profit 116 26
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843 427
Non-current liabilities
Loan 755 555
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755 555
Current liabilities
Trade and other payables 244 311
Overdrafts 437 207
Taxation 46 27
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727 545
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Total equity and liabilities 2,325 1,527
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