AA 4-6 Case Analysis ALM Holding AG The following are a simplified adjusted trial balance of ALM Holding AG, a Swiss company, and its concise balance sheet as of December 31, 2022. ALM Holding AG Simplified Adjusted Trial Balance December 31, 2022 (in CHF thousands) Debit Credit 172,563 88,638 103,475 10,221 190,916 13,178 23,011 Cash and cash equivalents. Trade receivable Inventories Other current assets Property, plant, and equpment. Intangible assets.. Other non-current assets Trade payable.. Income tax payable Current financial liabilities. Other current liabilities. Non-current financial liabilities Other noncurrent liabilities. Share capital. Retained earnings Dividends Other comprehensive income Sales revenue. Other operating income Material expenses Personnel expenses Other operating expenses Depreciation Amortization. Financial income Financial expenses Income taxes Total 15,660 7,667 4,046 50,375 9,698 7,212 24.362 417,469 61,494 8,544 692,680 901 278,886 188,263 72.208 28,655 1.700 479 4.565 1.320 1,239,093 1,239,093 Completing the Accounting Cycle Chapter 4 | 191 ALM Holding AG Balance Sheet December 31, 2022 (in CHF thousands) Assets Cash and cash equivalents.. 172,563 Trade receivable 88,638 Inventories. 103,475 Other current assets 10,221 Current assets 374,897 Property, plant, and equipment. 190,916 Intangible assets. 13,178 Other non-current assets 23.011 Non-current assets 227,105 Total assets. 602,002 Liabilities and Equity Trade payable.. 15,660 Income tax payable 7,667 Current financial liabilities. 4,046 Other current liabilities. 50,375 Current liabilities.. 77,748 Noncurrent financial liabilities. 9.698 Other non-current Sabilities 7,212 Non current liabilities 16,910 Total abilities 94,658 Share capital.. 24,362 Retained earnings 474,438 Other comprehensive income. 8,544 Total equity. 507,344 Total liabilities and equity 602,002 1. Prepare the statement of comprehensive income for the year 2022. Ignore earnings per share. 2. What is the order for presenting assets and liabilities in the balance sheet? 3. Is the order for presenting assets and liabilities similar to Carrefour, a French company? (Refer to Appendix C.)