X COMPANY

Statement of Financial Position

December 31 20XX

ASSETS

Current Assets
Cash and Cash Equivalents xx
Short-Term Investments xx
Trade and other Receivables xx
Inventories xx
Prepaid Expenses xx
Total Current Assets xx

Noncurrent Assets
Property Plant and Equipment xx
Investments in Associates at Equity xx
Long-Term Investments xx
Intangible Assets xx
Other Noncurrents Assets xx
Total Noncurrent Assets xx

Total Assets xx

LIABLITIES AND SHAREHOLDERS' EQUITY

Current Liabilities
Trade and Other Payables xx
Note Payable- Short Term xx
Current Portion of Bonds Payable xx
Warranty Liability xx
Current Tax Liability xx
Current Provisions xx
Accrued Expenses xx
Deffered Revenue xx
Total Current Liabilities xx

Noncurrent Liabilities
Bonds Payable-Remaining Portion xx
Note Payable-Long Term xx
Deffered Tax Liability xx
Noncurrent Provisions xx
Long-Term Deffered Revenue xx
Total Noncurrent Liabilities xx
Shareholders' Equity
Share Capital xx
Reserves xx
Retained Earnings xx
Total Shareholders Equity xx

Total Liabilities and Shareholders' Equity xx

Cash on Hand xx
Cash in Bank xx
BSP Treasury Bill-Three M xx
Three month Time Deposit xx
Three Month Money Marketxx
Petty Cash Fund xx
Cash and Cash Equivalents xx

Financial Asset Held For Trxx

Equity Investment Held for xx
Debt Investment Held for T xx
Short-Term Investments xx

Accounts Receivable xx
Allowance for Doubtful Acc (xx)
Notes Receivable xx
Interest on Notes Receivabxx
Advances to Employees, cuxx
Trade and other Receivables xx

Raw Materials xx
Goods in Process xx
Finished Goods xx
Inventory xx

Office Supplies Unused xx

Prepaid Rent xx
Prepaid Insurance xx
Prepaid Expenses xx
Land xx
Building xx
Machinery and Equipment xx
Furniture and Fixtures xx
Total xx
Accumulated Depreciation (xx)
Property Plant and Equipment xx

Plant Expansion Fund xx

Financial Asset@ Amortizexx
Cash Surrender Value xx
Long Term Investments xx

Patent xx
Trademarks xx
Goodwill xx
Intangible Assets xx

Long-Term Refundable Depxx

Long-Term Advances to Emxx
Other Noncurrent Assets xx
Accounts Payable xx
Notes Payable xx
Accrued Interest on Note Pxx
Income Tax Payable xx
Dividends Payable xx
Trade and Other Payables xx

Accrued Salaries Payable xx

Accrued Rent Payable xx
Accrued Expenses xx
Ordinary Share xx
Preference Share xx
Share Capital xx

Share Premium xx
Revaluation Reserxx
Appropriation Resxx
OCI reserves xx
Treasury Shares xx
Reserves xx

Net Income xx
Retained Earningsxx
Retained Earnings xx