=+Question 5 The details given below are a summary of the statements of financial position of six public companies engaged in different industries.

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Assets Land and other buildings 10 2. 26 24 57 5 Other non-current assets Ly 1 34 = 13 73 Inventories and work in progress 44 - vp) oD 16 1 Trade receivables 6 qo! Ley 4 1 13 Other receivables iB — = 8 2 5 Cash and investments 42 20 2 eee 0 eS foo 100 100 100 i00 100 Equity and Liabilities Capital and reserves ie 5 62 58 55 50 Non-current Liabilities 12 5 4 13 6 25 Current Liabilities Trade payables ow 85 34 14 24 6 Other payables 16 5 - 14 15 11 Bank overdraft 23 - = cil ot 100 100 100 100 100 100