Audited summary consolidated statement of financial position Dec-31-2016 Dec-31-2015 $000 $000 ASSETS Non-current assets Property, plant and equipment Available-for-sale assets 359,638 109 357,398 109 348,680 706,187 Retirement benefit asset 355,237 714,984 Current assets Inventories Accounts receivable and prepayments Assets held-for-sale Short term investments Cash and cash equivalents 214,077 191,873 2,056 98,513 182,749 689,268 227,077 274,365 3,439 29,297 125,302 659,480 Total assets 1,395,455 1,374,464 EQUITY AND LIABILITIES Shareholders' equity 932,423 880,747 Non-current liabilities Deferred tax liability Retirement benefit obligation 73,598 293,937 367,535 61,284 294,595 355,879 Current liabilities Borrowings Trade and other payables 30,000 65,497 95,497 50,600 87,238 137,838 Total liabilities 463,032 493,717 Total equity and liabilities 1,395,455 1,374,464
Audited summary consolidated statement of financial position Dec-31-2016 Dec-31-2015 $000 $000 ASSETS Non-current assets Property, plant and equipment Available-for-sale assets 359,638 109 357,398 109 348,680 706,187 Retirement benefit asset 355,237 714,984 Current assets Inventories Accounts receivable and prepayments Assets held-for-sale Short term investments Cash and cash equivalents 214,077 191,873 2,056 98,513 182,749 689,268 227,077 274,365 3,439 29,297 125,302 659,480 Total assets 1,395,455 1,374,464 EQUITY AND LIABILITIES Shareholders' equity 932,423 880,747 Non-current liabilities Deferred tax liability Retirement benefit obligation 73,598 293,937 367,535 61,284 294,595 355,879 Current liabilities Borrowings Trade and other payables 30,000 65,497 95,497 50,600 87,238 137,838 Total liabilities 463,032 493,717 Total equity and liabilities 1,395,455 1,374,464
Survey of Accounting (Accounting I)
8th Edition
ISBN:9781305961883
Author:Carl Warren
Publisher:Carl Warren
Chapter9: Metric-analysis Of Financial Statements
Section: Chapter Questions
Problem 9.23E: Unusual income statement items Assume that the amount of each of the following items is material to...
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