1- identify the current assets and non-currents related to construction contracts

2- identify the liabilites related to construction contracts

ASSETS LIABILITIES AND EQUITY LIABILITIES Trade and other payables Advances from customers Liabilities directly associated with assets classified as held for sale Retentions payable Deferred income tax payable Interest-bearing loans and borrowings Sukuk Provision for employees' end-of-service benefits TOTAL LIABILITIES