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Format of the balance sheet for a profit-making business entity
Statement of financial position for (Company name) as at (Date)
Non-current assets:
Property, plant, and equipment: $200 million
Accumulated depreciation: ($20 million)
Non-current assets total: $180 million
Current assets:
Cash: $15 million
Debtors: $25 million
Stock: $20 million
Current assets total: $60 million
Total assets: $240 million
Current liabilities:
Bank overdraft: $5 million
Trade creditors: $20 million
Other short-term loans: $15 million
Current liabilities total: $40 million
Non-current liabilities:
Borrowings (long term): $100 million
Non-current liabilities total: $100 million
Total liabilities: $140 million
Net assets: $100 million
Equity:
Share capital*: $80 million
Retained earnings: $20 million
Total equity: $100 million
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