表1
资产负债表
编制单位：单位：元
表2
XYZ-GOURP Statement of financial position at 31 December
20X7 20X6
$'000 $'000 Assets
Non-current assets
Property,plant and equipment
Goodwill
Other intangible assets
Investment in associates
Investment in equity instruments
Current assets
Inventories
Trade receivables
Other current assets
Cash and cash equivalents
Total assets
Equity and liabilities
Equity attributable to owners of the parent
Share capital
Retained earnings
Other components of equity
Non-controlling interest
Total equity
Non-current liabilities
Long-term borrowings
Deferred tax
Long-term provions
Total non-current liabilities
Current liabilities
Trade and other payables
Short-term borrowings
Current portion of long-term borrowings
Current tax payable
Short-term provisions
Total current liabilities
Total liabilities
Total equity and liabilities
