E4-24B. (Learning Objectives 2 and 3: Aggregating assets on the Balance Sheet) Marvis Ltd. has the following assets. Assuming that each account is not material, what is the highest level of aggregation allowed under IAS 1?

Short-term share investments Cash Machinery and equipment Investment under equity method Term deposits Furniture and fittings Goodwill Prepayments and deposits Trucks Inventory—raw materials Accounts receivables Factory Inventory—work-in-progress Other receivables Plantation Inventory—finished goods Notes receivables Intellectual property rights