Statement of financial position

ABC Limited
Statement of financial position as at 31st December 20X8
Non-current assets
Property plant and equipment	XXX
Investments	XXX
Intangibles	XXX
		XXX
Current assets
Inventories	XXX
Trade receivables	XXX
Cash and cash equivalents	XXX
		XXX
Total assets		XXX
Equity and liabilities
Capital and reserves
Share capital	XXX
Retained earnings	XXX
Other components of equity	XXX
Total equity		XXX
Non-current liabilities
Long-term borrowings	XXX
Deferred tax	XXX
		XXX
Current liabilities
Trade and other payables	XXX
Short term borrowings	XXX
Current tax payable	XXX
Provisions	XXX
		XXX
Total of equity and liabilities		XXX