As a newly appointed auditor and have been presented with this statement of financial position : Non current assets 2018 PPE 950 000.00 Long term loan to employees 15 000.00 Investment 340 000.00 Total non current assets 1305 000 Current Assets Inventory 320 000.00 Trade and receivable 260 000.00 Taxation 55 000 Cash and cash equivalent 5000.00 Preminary expenses 12 000.00 Ordinary share issue expenses 10 000.00 Preferred share issue expense 9000.00 Underwriter commission 14 000.00 Total current assets 685 000.00 Total assets 1990 000.00 Equity Odinary share capital and premium 1030 000. Non distributable reserves 100 000.00 Preference capital and premium 242 000.00 Retained earnings 190 000.00 Total equity 1562 000.00 Non current liabilities Mortgage debentures 58 000. 00 Current liabilities Trade payable 255 000.00 Bank overdraft 35 000.00 Shareholders for divided 80 000.00 Total current liabilities 370 000. 00 Total Eqity and liabilities 1990 000.00 In a point form, list all the items in the above draft statement of financial position that do not comply with the minimum disclosure requirements of the company Act and IFRS.