Particulars Values

NON CURRENT ASSETS

Financial Assets at FVTPL 120000
Beginning of Financial Year 60000
Additions (+) 60000
Disposals (-) 60000
Fair value Gains (+) 60000
Derivative Financial Instruments 240000
Derivatives held for hedging 180000
Cash-Flow Hedges 120000
Interest Rate Swaps 60000
Currency Forwards 60000
Fair Value Hedge 60000
Currency Forwards 60000
Derivatives not held for hedging 60000
Currency Forwards 60000
Financial Assets at FVOCI 120000
Beginning of Financial Year 60000
Additions (+) 60000
Fair value Gains (+) 60000
Disposals (-) 60000
Other Investments at amortised cost 120000
Beginning of Financial Year 60000
Additions (+) 60000
Fair value Gains (+) 60000
Disposals (-) 60000
Trade and Other Receivables 240000
Finance Lease Recivables 60000
Loan to Associate 60000
Loan to Subsidiaries 60000
Staff Loans 60000
Investment Properties 240000
Beginning of Financial Year 60000
Additions (+) 60000
Fairvalue Gains (+) 60000
Disposals (-) 60000
Transfer from inventories 60000
Transfer from Property, Plant and Equipment 60000
Property, Plant and Equipment 120000
Building, Plant and Equipment, Motor Vehicles 0
Beginning of Financial Year 60000
Additions (+) 60000
Disposals (-) 60000
Depreciation (-) 60000
Transfer to investment properties (-) 60000
Revaluation Adjustments 60000
Land 120000
Freehold Land 60000
Leasehold Land 60000
Intangible Assets 180000
Goodwill 60000
Beginning of Financial Year 60000
Additions (+) 60000
Impairments (-) 60000
Trademarks and licenses 60000
Beginning of Financial Year 60000
Additions (+) 60000
Impairments (-) 60000
Computer software and licenses 60000
Beginning of Financial Year 60000
Additions (+) 60000
Impairments (-) 60000
Deferred Income Tax Assets 0
Deferred tax assets (+) 60000
Deferred tax Liabilities (-) 60000
Investment in a Joint Venture 60000
Equity investment at cost at beginning of year 60000
Share of profit in associates (+) 60000
Dividend received (-) 60000
Investments in Associates 60000
Equity investment at cost at beginning of year 60000
Share of profit in associates (+) 60000
Dividend received (-) 60000
TOTAL NON CURRENT ASSETS 1500000
CURRENT ASSETS
Cash and cash equivalents 60000
Cash at bank 60000
Cash in hand 60000
Short term bank deposits 60000
Bank deposits pledged (-) 60000
Bank overdafts (-) 60000
Derivatve financial instruments 240000
Derivatives held for hedging 180000
Cash-Flow Hedges 120000
Interest Rate Swaps 60000
Currency Forwards 60000
Fair Value Hedge 60000
Currency Forwards 60000
Derivatives not held for hedging 60000
Currency Forwards 60000
Trade and other receivables 540000
Trade receivabes 120000
Associates 60000
Subsidiaries 60000
Non-related parties 60000
Allowances (-) 60000
Loan to associates 60000
Finance lease receivables 60000
Staff loans 60000
Government grant receivables 60000
Deposits 60000
Prepayments 60000
Other receivables 60000
Inventories 180000
Raw materials 60000
Work-in-progress 60000
Finished goods 60000
Non-current asset classified as held for sale 180000
Discontinued operations 60000
Plant, property and equipments held for sale 60000
Discontinues cash generating units 60000
TOTAL CURRENT ASSETS 1200000
TOTAL ASSETS 2700000
SHAREHOLDERS' EQUITY
Share capital 260000
Beginning of financial year 260000
Shares issued (+) 60000
Shares issue expenses (-) 60000
Treasury shares -30000
Treasury shares purchased (-) 90000
Treasury shares reissued (+) 60000
Other reserves 840000
Share option reserve 120000
Beginning of the financial year 60000
Employee share option scheme 60000
Capital reserve 180000
Beginning of the financial year 60000
Gain on re-issue 60000
Excess tax on employee share option scheme 60000
Fair value reserve 120000
Beginning of the financial year 60000
Fair value gains/(losses) 60000
Hedging reserve 180000
Beginning of the financial year 60000
Fair value gains/(losses) 60000
Tax on reclassification adjustments 60000
Currency translation reserve 120000
Beginning of the financial year 60000
Net currency translation differences 60000
Equity component of convertible bonds 60000
Asset revaluation resrve 60000
Beginning of the financial year 60000
Revaluation gains 60000
Tax on revaluation gains 60000
Retained profits 60000
Beginning of financial year 60000
Net profit for the financial year 60000
Dividends paid during the financial year 60000
TOTAL SHAREHOLDERS’ EQUITY 1130000
NON CURRENT LIABILITIES
Borrowings 300000
Bank borrowings 60000
Convrtible bonds 60000
Redeemable preference share 60000
Lease liabilities 60000
Security granted 60000
Provisions 360000
Legal claims 120000
Beginning of financial year 60000
Provision made 60000
Provision utilised 60000
Amortisation of discount 60000
Deferred tax liabilities 0
Deferred tax assets (+) 60000
Deferred tax Liabilities (-) 60000
TOTAL NON CURRENT LIABILITIES 660000
CURRENT LIABILITIES
Trade and Other payables 480000
Trade payables to:- 180000
Non-related parties 60000
Associates 60000
Other related parties 60000
Refund liabilities 60000
Financial discounts 60000
Deferred grant income 60000
Accrual of operating expenses 60000
Accruals of volume discounts 60000
Current income tax liabilities 120000
Beginning of financial year 60000
Income tax paid 60000
Tax expense 60000
Under-provision in prior financial years 60000
Borrowings 150000
Bank overdrafts 60000
Bank borrowings 60000
Lease liabilities 30000
Provisions 160000
Warranty 70000
Restructuring 90000

TOTAL CURRENT LIABILITIES 910000

TOTAL LIABILITIES 1570000

TOTAL SHAREHOLDERS’ EQUITY AND LIABILITIES 2700000