4) Prepare a Balance sheet by disclosing the classification of Share Capital and regarding issued share capital and reserves disclosure based on IAS 1.79 rules and regulations? (400 - 500 words)

Statement of Financial position, Currenton-current \begin{tabular}{cc} Actuals/Omani RiaVAudited \\ \hline Standalone & Standalone \\ 30/06/2022 & 30/06/2021 \end{tabular} STATEMENT OF FINANCIALPOSITION CONSOLIDATED AND SEPARATE ASSETS NON-CURRENT ASSETS Property, plant and equipment Intangible assets other than goodwill Right-of-use assets Other non-current financial assets Total non-current assets CURRENT ASSETS Current inventories Trade and other current receivables Cash and bankbalances Other current financial assets Total current assets other than non-current assets or disposal groups classified as held for sale or as held for distribution to owners Total current assets Total assets EQ UITY AND LIABILITIES EQ UITY Issued capital Statutory reserve Retained earnings (accumulated Losses) Total equity LIABILITIES NON-CURRENT LIABILITIES NON-CURRENT PROVISIONS Non-current provisions for employee benefits Total non-current provisions Non-current lease liabilities Deferred tax liabilities Total non-current liabilities \begin{tabular}{rr} 417,771 & 502,819 \\ \hline \hline 417,771 & 502,819 \\ \hline \hline 314,636 & 334,002 \\ 45,909 & 51,511 \\ 778,316 & 888,332 \\ \hline \hline \end{tabular} CURRENT LIABILITIES CURRENT PROVISIONS Trade and other current payables Current lease liabilities Current tax liabilities, current Total current liabilities ot her than liabilities included in disposal groups classified as held for sale Total current liabilities Total liabilities Total equity and liabilities Actuals/Omani Rial/Audited Income Statement - Function of expense Standalone Standalone PROFIT OR LOSS CONSOLIDATED AND SEPARATE PROFIT (LOSS) Revenue Cost of sales Gross profit Other income General and administrative expense Selling, distribution and marketing expenses Profit (loss) from operating activities Finance costs Profit (loss) before income tax, continuing operations Income tax expense, continuing operations Profit (loss) from continuing operations Net Profit / (Loss) for the period \begin{tabular}{rr} \hline \hline 11,832,010 & 12,672,581 \\ \hline \hline 10,330,300 & 10,572,316 \\ \hline \hline 1,501,710 & 2,100,265 \\ \hline \hline 143,702 & 208,888 \\ \hline \hline 686,762 & 699,758 \\ \hline \hline 649,620 & 649,496 \\ \hline \hline 309,030 & 959,899 \\ \hline 34,569 & 38,977 \\ 274,461 & 920,922 \\ \hline \hline 40,434 & 136,833 \\ 234,027 & 784,089 \\ \hline \hline 234,027 & 784,089 \\ \hline \hline \end{tabular} PROFIT (LOSS), ATTRIBUTABLE TO BASIC AND DILUTED EARNINGS PER SHARE B ASIC EARNINGS PER SHARE Basic earnings (loss) per share from continuing operations Basic earnings (loss) per share from discontinued operations Total basic earnings (loss) per share DILUTED EARNINGS PER SHARE