AE1: Determining the elements of a financial statement Refer to the financial statements of Grab Holdings Limited for the year ended 31 December 2022.

Required

The items in the table below, or terminologies that are similar, are taken from the Consolidated Statement of Financial Position (CSFP), Consolidated Income Statement (IS), Consolidated Statement of Changes in Equity (CSCE) and Notes to the Consolidated Financial Statements (Notes) of Grab Holdings Limited for the financial year ended 31 December 2022. For each item in the table, indicate whether it is an Asset (A), a Liability (L), a Shareholders Equity (SE), a Revenue (R), or an Expense (E) under the classification column.

\begin{tabular}{|c|l|c|c|c|} \hline & Classification & Financialstatements & Pageofannualreport \\ \hline 1 & Other investments & A & BS & F-5 \\ \hline 2 & Trade payable & & & \\ \hline 3 & Convertible preference stock & & & \\ \hline 4 & Foreigncurrencytranslationdifference & & & \\ \hline 5 & Provision for bad debts & & & \\ \hline 6 & Minority interest & & & \\ \hline 7 & Share premium & & & \\ \hline 8 & Deferred revenue & & & \\ \hline 9 & Property and plant & & & \\ \hline 10 & Accumulated Impairment & & & \\ \hline 11 & Short-term employee benefits & & & \\ \hline 12 & Interest on lease liabilities & & & \\ \hline 13 & Government grant income & & & \\ \hline 14 & Enterpriseandnewinitiativesales & & & \\ \hline 15 & Litigation on Grab & & & \\ \hline 16 & Prepaid expense & & & \\ \hline 17 & Share of profit of equity investee & & & \\ \hline 18 & Amortisation & & & \\ \hline \end{tabular}