Particulars Values

NON CURRENT ASSETS

Financial Assets at FVTPL 120,000
Beginning of Financial Year 60,000.00
Additions (+) 60,000.00
Disposals (-) 60,000.00
Fair value Gains (+) 60,000.00
Derivative Financial Instruments 240,000.00
Derivatives held for hedging 180,000.00
Cash-Flow Hedges 120,000.00
Interest Rate Swaps 60,000.00
Currency Forwards 60,000.00
Fair Value Hedge 60,000.00
Currency Forwards 60,000.00
Derivatives not held for hedging 60,000.00
Currency Forwards 60,000.00
Financial Assets at FVOCI 120,000.00
Beginning of Financial Year 60,000.00
Additions (+) 60,000.00
Fair value Gains (+) 60,000.00
Disposals (-) 60,000.00
Other Investments at amortised cost 120,000.00
Beginning of Financial Year 60,000.00
Additions (+) 60,000.00
Fair value Gains (+) 60,000.00
Disposals (-) 60,000.00
Trade and Other Receivables 240,000.00
Finance Lease Recivables 60,000.00
Loan to Associate 60,000.00
Loan to Subsidiaries 60,000.00
Staff Loans 60,000.00
Investment Properties 240,000.00
Beginning of Financial Year 60,000.00
Additions (+) 60,000.00
Fairvalue Gains (+) 60,000.00
Disposals (-) 60,000.00
Transfer from inventories 60,000.00
Transfer from Property, Plant and Equipment 60,000.00
Property, Plant and Equipment 120,000.00
Building, Plant and Equipment, Motor Vehicles 0
Beginning of Financial Year 60,000.00
Additions (+) 60,000.00
Disposals (-) 60,000.00
Depreciation (-) 60,000.00
Transfer to investment properties (-) 60,000.00
Revaluation Adjustments 60,000.00
Land 120,000.00
Freehold Land 60,000.00
Leasehold Land 60,000.00
Intangible Assets 180,000.00
Goodwill 60,000.00
Beginning of Financial Year 60,000.00
Additions (+) 60,000.00
Impairments (-) 60,000.00
Trademarks and licenses 60,000.00
Beginning of Financial Year 60,000.00
Additions (+) 60,000.00
Impairments (-) 60,000.00
Computer software and licenses 60,000.00
Beginning of Financial Year 60,000.00
Additions (+) 60,000.00
Impairments (-) 60,000.00
Deferred Income Tax Assets 0
Deferred tax assets (+) 60,000.00
Deferred tax Liabilities (-) 60,000.00
Investment in a Joint Venture 60,000.00
Equity investment at cost at beginning of year 60,000.00
Share of profit in associates (+) 60,000.00
Dividend received (-) 60,000.00
Investments in Associates 60,000.00
Equity investment at cost at beginning of year 60,000.00
Share of profit in associates (+) 60,000.00
Dividend received (-) 60,000.00
TOTAL NON CURRENT ASSETS 1,500,000.00
CURRENT ASSETS
Cash and cash equivalents 60,000.00
Cash at bank 60,000.00
Cash in hand 60,000.00
Short term bank deposits 60,000.00
Bank deposits pledged (-) 60,000.00
Bank overdafts (-) 60,000.00
Derivatve financial instruments 240,000.00
Derivatives held for hedging 180,000.00
Cash-Flow Hedges 120,000.00
Interest Rate Swaps 60,000.00
Currency Forwards 60,000.00
Fair Value Hedge 60,000.00
Currency Forwards 60,000.00
Derivatives not held for hedging 60,000.00
Currency Forwards 60,000.00
Trade and other receivables 540,000.00
Trade receivabes 120,000.00
Associates 60,000.00
Subsidiaries 60,000.00
Non-related parties 60,000.00
Allowances (-) 60,000.00
Loan to associates 60,000.00
Finance lease receivables 60,000.00
Staff loans 60,000.00
Government grant receivables 60,000.00
Deposits 60,000.00
Prepayments 60,000.00
Other receivables 60,000.00
Inventories 180,000.00
Raw materials 60,000.00
Work-in-progress 60,000.00
Finished goods 60,000.00
Non-current asset classified as held for sale 180,000.00
Discontinued operations 60,000.00
Plant, property and equipments held for sale 60,000.00
Discontinues cash generating units 60,000.00
TOTAL CURRENT ASSETS 1,200,000.00
TOTAL ASSETS 2,700,000.00
SHAREHOLDERS' EQUITY
Share capital 260,000.00
Beginning of financial year 260,000.00
Shares issued (+) 60,000.00
Shares issue expenses (-) 60,000.00
Treasury shares -30,000.00
Treasury shares purchased (-) 90,000.00
Treasury shares reissued (+) 60,000.00
Other reserves 840,000.00
Share option reserve 120,000.00
Beginning of the financial year 60,000.00
Employee share option scheme 60,000.00
Capital reserve 180,000.00
Beginning of the financial year 60,000.00
Gain on re-issue 60,000.00
Excess tax on employee share option scheme 60,000.00
Fair value reserve 120,000.00
Beginning of the financial year 60,000.00
Fair value gains/(losses) 60,000.00
Hedging reserve 180,000.00
Beginning of the financial year 60,000.00
Fair value gains/(losses) 60,000.00
Tax on reclassification adjustments 60,000.00
Currency translation reserve 120,000.00
Beginning of the financial year 60,000.00
Net currency translation differences 60,000.00
Equity component of convertible bonds 60,000.00
Asset revaluation resrve 60,000.00
Beginning of the financial year 60,000.00
Revaluation gains 60,000.00
Tax on revaluation gains 60,000.00
Retained profits 180,000.00
Beginning of financial year 60,000.00
Net profit for the financial year 60,000.00
Dividends paid during the financial year 60,000.00
TOTAL SHAREHOLDERS’ EQUITY 1,250,000.00
NON CURRENT LIABILITIES
Borrowings 300,000.00
Bank borrowings 60,000.00
Convrtible bonds 60,000.00
Redeemable preference share 60,000.00
Lease liabilities 60,000.00
Security granted 60,000.00
Provisions 360,000.00
Legal claims 120,000.00
Beginning of financial year 60,000.00
Provision made 60,000.00
Provision utilised 60,000.00
Amortisation of discount 60,000.00
Deferred tax liabilities 0
Deferred tax assets (+) 60,000.00
Deferred tax Liabilities (-) 60,000.00
TOTAL NON CURRENT LIABILITIES 660,000.00
CURRENT LIABILITIES
Trade and Other payables 480,000.00
Trade payables to:- 180,000.00
Non-related parties 60,000.00
Associates 60,000.00
Other related parties 60,000.00
Refund liabilities 60,000.00
Financial discounts 60,000.00
Deferred grant income 60,000.00
Accrual of operating expenses 60,000.00
Accruals of volume discounts 60,000.00
Current income tax liabilities 120,000.00
Beginning of financial year 60,000.00
Income tax paid 60,000.00
Tax expense 60,000.00
Under-provision in prior financial years 60,000.00
Borrowings 150,000.00
Bank overdrafts 60,000.00
Bank borrowings 90,000.00
Lease liabilities 0
Provisions 160,000.00
Warranty 70,000.00
Restructuring 90,000.00

TOTAL CURRENT LIABILITIES 910,000.00

TOTAL LIABILITIES 1,570,000.00

TOTAL SHAREHOLDERS’ EQUITY AND LIABILITIES 2,820,000.00