Abriel Limited, a public company, has the following accounts in its year- end 20X5 trial balance:
a. Dividends payable.
b. Compensating cash balance in Abriel’s bank, being held by the bank as a partial “compensating balance” against a bank loan that will come due in early 20X7.
c. Gain on repurchasing Abriel shares from a minority shareholder; the shares have been cancelled.
d. Reserve for bond retirement.
e. Translation loss on converting the pound sterling financial statements of a UK subsidiary to Canadian dollars.
f. An empty warehouse not currently needed for storage.
g. Security deposits by customers who order custom- designed products; if a customer cancels an order, Abriel keeps the deposit.
h. Investment in marketable securities of an unrelated company; Abriel has held these securities for over two years.
i. Provision for restructuring costs; these estimated costs are mainly for employee severance pay and retraining costs. The restructuring will take place over the next two or three years.
j. A overdraft in one of Abriel’s regional bank accounts; Abriel has more than sufficient funds in other accounts with the same bank.

Required:
Explain how each item would be reported on Imposing Ltd.’ s 20X7 SFP and/ or statement of changes in equity.