ABC ltd is a publicly listed company. Details of its statements of financial position as at 31 March 2023 and 2022 are shown below together with other relevant infommation: \begin{tabular}{|c|c|c|c|c|} \hline \multirow{2}{*}{\begin{tabular}{l} Statement of financial position as \\ at \\ Non-current assets (note (i)) \end{tabular}} & \multicolumn{2}{|c|}{ 3I March 2023} & \multicolumn{2}{|c|}{31 March 2022} \\ \hline & Sm & $m & $m & $m \\ \hline Property, plant and equipment & & 880 & & 760 \\ \hline \multirow[t]{2}{*}{ Intangible assets } & & 400 & & 510 \\ \hline & & 1,280 & & 1,270 \\ \hline \multicolumn{5}{|l|}{ Current assets } \\ \hline Inventory & 350 & & 420 & \\ \hline Trade receivables & 808 & & 372 & \\ \hline Interest receivable & 5 & & 3 & \\ \hline Short term deposits & 32 & & 120 & \\ \hline Bank & 15 & 1,210 & 75 & 990 \\ \hline Total assets & & 2,490 & & 2,260 \\ \hline \multicolumn{5}{|l|}{ Share capital and reserves } \\ \hline Ordinary shares of \$1 each & & 300 & & 200 \\ \hline \multicolumn{5}{|l|}{ Reserves } \\ \hline Share premium & 60 & & nil & \\ \hline Revaluation reserve & 112 & & 45 & \\ \hline \multirow[t]{2}{*}{ Retained earnings } & 1,098 & 1,270 & 1,165 & 1,210 \\ \hline & & 1,570 & & 1,410 \\ \hline \multicolumn{5}{|l|}{ Nen-current liabilities } \\ \hline 12% loan note & nil & & 150 & \\ \hline 8% variable rate loan note & 160 & & nil & \\ \hline Deferred tax & 90 & 250 & 75 & 225 \\ \hline \multicolumn{5}{|l|}{ Current liabilities } \\ \hline Trade payables & 530 & & 515 & \\ \hline Bank overdraft & 125 & & nil & \\ \hline \multirow[t]{2}{*}{ Taxation } & 15 & & 110 & \\ \hline & & 670 & & 625 \\ \hline Total equity and liabilities & & 2,490 & & 2,260 \\ \hline \end{tabular} ABC ltd is a publicly listed company. Details of its statements of financial position as at 31 March 2023 and 2022 are shown below together with other relevant infommation: \begin{tabular}{|c|c|c|c|c|} \hline \multirow{2}{*}{\begin{tabular}{l} Statement of financial position as \\ at \\ Non-current assets (note (i)) \end{tabular}} & \multicolumn{2}{|c|}{ 3I March 2023} & \multicolumn{2}{|c|}{31 March 2022} \\ \hline & Sm & $m & $m & $m \\ \hline Property, plant and equipment & & 880 & & 760 \\ \hline \multirow[t]{2}{*}{ Intangible assets } & & 400 & & 510 \\ \hline & & 1,280 & & 1,270 \\ \hline \multicolumn{5}{|l|}{ Current assets } \\ \hline Inventory & 350 & & 420 & \\ \hline Trade receivables & 808 & & 372 & \\ \hline Interest receivable & 5 & & 3 & \\ \hline Short term deposits & 32 & & 120 & \\ \hline Bank & 15 & 1,210 & 75 & 990 \\ \hline Total assets & & 2,490 & & 2,260 \\ \hline \multicolumn{5}{|l|}{ Share capital and reserves } \\ \hline Ordinary shares of \$1 each & & 300 & & 200 \\ \hline \multicolumn{5}{|l|}{ Reserves } \\ \hline Share premium & 60 & & nil & \\ \hline Revaluation reserve & 112 & & 45 & \\ \hline \multirow[t]{2}{*}{ Retained earnings } & 1,098 & 1,270 & 1,165 & 1,210 \\ \hline & & 1,570 & & 1,410 \\ \hline \multicolumn{5}{|l|}{ Nen-current liabilities } \\ \hline 12% loan note & nil & & 150 & \\ \hline 8% variable rate loan note & 160 & & nil & \\ \hline Deferred tax & 90 & 250 & 75 & 225 \\ \hline \multicolumn{5}{|l|}{ Current liabilities } \\ \hline Trade payables & 530 & & 515 & \\ \hline Bank overdraft & 125 & & nil & \\ \hline \multirow[t]{2}{*}{ Taxation } & 15 & & 110 & \\ \hline & & 670 & & 625 \\ \hline Total equity and liabilities & & 2,490 & & 2,260 \\ \hline \end{tabular}