\begin{tabular}{|c|c|c|c|c|c|c|c|c|c|c|c|} \hline Lease Liabilities & 0.00 & 43.36 & 0.00 & 14.25 & 0.00 & 6.59 & 1.89 & 4.15 & 0.40 & 5.68 & 4.44 \\ \hline Provisions & 15.82 & 2.53 & 0.10 & 1.31 & 4.70 & 5.14 & 9.72 & 6.28 & 0.70 & 3.85 & 12.31 \\ \hline Other Non-Current Liabilities & 1.05 & 0.18 & 0.00 & 0.00 & 2.67 & 0.02 & 0.07 & 2.18 & 0.00 & 0.03 & 0.14 \\ \hline Total Non-Current Liabilities & 33.89 & 52.37 & 14.28 & 18.17 & 36.75 & 39.57 & 25.11 & 54.80 & 28.06 & 54.64 & 36.35 \\ \hline Total Liabilities & 48.95 & 84.48 & 92.79 & 59.81 & 53.84 & 64.08 & 53.34 & 63.15 & 33.02 & 97.11 & 46.25 \\ \hline Equity & & & & & & & & & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|c|c|} \hline & A & B & C & D & E & F & G & H & I & J & K \\ \hline Contributed Equity & 1.96 & 8.75 & 3.52 & 12.07 & -24.81 & 10.43 & 33.93 & 63.90 & 47.19 & 17.72 & 35.43 \\ \hline Reserves & 2.16 & 0.38 & 0.30 & 2.57 & 3.49 & 0.32 & 2.50 & -11.20 & 0.08 & 2.42 & 2.58 \\ \hline Retailed Earnings & 42.95 & 6.40 & 3.39 & 25.55 & 67.48 & 23.55 & 10.13 & -15.85 & 19.29 & -17.27 & 12.77 \\ \hline Shareholders' Equity & 47.06 & 15.52 & 7.21 & 40.19 & 46.16 & 34.30 & 46.56 & 36.85 & 66.57 & 2.87 & 50.78 \\ \hline Non-Controlling Interests & 3.99 & 0.00 & 0.00 & 0.00 & 0.00 & 1.62 & 0.10 & 0.00 & 0.41 & 0.02 & 2.97 \\ \hline Total Equity & 51.05 & 15.52 & 7.21 & 40.19 & 46.16 & 35.92 & 46.66 & 36.85 & 66.98 & 2.89 & 53.75 \\ \hline Total Liabilities and Equity & 100.00 & 100.00 & 100.00 & 100.00 & 100.00 & 100.00 & 100.00 & 100.00 & 100.00 & 100.00 & 100.00 \\ \hline \end{tabular} The purpose of the industry identification exercise is to analyze each set of financial data in Exhibits 13 and match it to one of the eleven companies and its associated industry. To help facilitate the matching THE ELEVEN COMPANIES For this exercise, see the financial data for the eleven companies in the following exhibits. Each company was listed on the ASX and operated in a different industry. The eleven companies were, in alphabetical order, a(n) : - Airline - Bank - Electricity supply company - Electronics retailer - Mining company - National grocery retailer - Oil and gas exploration company - Pharmaceutical company - Property developer and investment company - Software developer - Telecommunication provider \begin{tabular}{|l|c|c|c|c|c|c|c|c|c|c|c|} \hline & A & B & C & D & E & F & G & H & I & J & K \\ \hline ROE (\%) & 31.38 & 35.73 & 12.93 & 38.68 & 28.34 & 13.04 & -4.71 & 2.65 & 8.49 & -232.75 & 7.35 \\ \hline Asset Turnover & 0.56 & 2.13 & 0.03 & 2.74 & 0.57 & 0.53 & 0.58 & 0.36 & 0.11 & 0.33 & 0.27 \\ \hline Gross Gearing (D/E) & 0.41 & 0.41 & 12.05 & 0.00 & 0.69 & 0.97 & 0.49 & 1.15 & 0.37 & 13.31 & 0.40 \\ \hline Net Interest Cover & 20.71 & 4.39 & 3.36 & 30.15 & 18.33 & 4.57 & 0.48 & 0.56 & 9.34 & -4.72 & 10.63 \\ \hline Current Ratio & 1.63 & 0.59 & 1.15 & 1.07 & 2.38 & 0.68 & 0.72 & 7.13 & 1.32 & 0.45 & 1.63 \\ \hline Days Inventory & - & 26.73 & - & 49.38 & 308.93 & 17.82 & 4.02 & - & 922.64 & - & 33.14 \\ \hline Days Receivables & 38.39 & 3.48 & 9,259.0 & 8.66 & 60.58 & 92.87 & 69.76 & 43.21 & 43.20 & 42.13 & 54.18 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|c|c|} \hline & A & B & C & D & E & F & G & H & I & J & K \\ \hline Revenue & 100.00 & 100.00 & 100.00 & 100.00 & 100.00 & 100.00 & 100.00 & 100.00 & 100.00 & 100.00 & 100.00 \\ \hline Cost of Goods Sold & 0.00 & 74.61 & 0.00 & 77.82 & 43.32 & 36.84 & 84.82 & 0.00 & 45.80 & 0.00 & 34.28 \\ \hline Gross Profit & 100.00 & 25.39 & 100.00 & 22.18 & 56.68 & 63.16 & 15.18 & 100.00 & 54.20 & 100.00 & 65.72 \\ \hline Other Revenue & 0.84 & 1.25 & 0.00 & 0.03 & 0.00 & 2.44 & 0.36 & 0.00 & 31.58 & 0.00 & 0.00 \\ \hline \multicolumn{12}{|l|}{ Expenses } \\ \hline \begin{tabular}{l} Depreciation and Amortization \\ Expenses \end{tabular} & 11.22 & 3.92 & 4.67 & 0.58 & 3.87 & 20.58 & 4.55 & 17.75 & 3.93 & 32.51 & 21.81 \\ \hline Research and Development & 0.00 & 0.00 & 0.00 & 0.00 & 9.71 & 0.00 & 0.00 & 0.00 & 0.00 & 0.00 & 0.00 \\ \hline Selling and Marketing Expenses & 0.00 & 0.63 & 1.28 & 9.49 & 9.51 & 1.10 & 0.00 & 12.68 & 1.88 & 1.18 & 0.00 \\ \hline \begin{tabular}{l} Administration and Other \\ Expenses \end{tabular} & 42.69 & 17.22 & 33.36 & 3.79 & 3.22 & 30.68 & 10.04 & 61.12 & 22.12 & 91.86 & 9.48 \\ \hline \begin{tabular}{l} Earnings before Interest and \\ Tax \end{tabular} & 46.93 & 4.86 & 60.69 & 8.35 & 30.36 & 13.25 & 0.95 & 8.45 & 57.85 & -25.55 & 34.43 \\ \hline Finance Revenue & 0.12 & 0.00 & 0.00 & 0.00 & 0.04 & 0.46 & 0.90 & 0.71 & 0.00 & 0.34 & 0.38 \\ \hline Finance Expenses & 2.27 & 1.11 & 18.08 & 0.28 & 1.66 & 2.90 & 2.00 & 15.18 & 6.19 & 5.41 & 3.24 \\ \hline Profit before Tax & 44.78 & 3.75 & 42.61 & 8.08 & 28.74 & 10.81 & -0.15 & -6.02 & 51.66 & -30.62 & 31.57 \\ \hline Income Tax Expense & 18.33 & 1.14 & 10.97 & 2.40 & 5.70 & 2.39 & 3.66 & -8.73 & 1.94 & -10.50 & 17.66 \\ \hline \begin{tabular}{l} Net Profit after Tax (Excluding \\ Abnormal Items) \end{tabular} & 26.45 & 2.61 & 31.63 & 5.68 & 23.04 & 8.42 & -3.81 & 2.71 & 49.72 & -20.12 & 13.91 \\ \hline Net Profit after Tax & 22.12 & 2.61 & 31.63 & 5.68 & 23.04 & 8.42 & -18.92 & 2.71 & 49.72 & -29.12 & 28.67 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|c|c|} \hline & A & B & C & D & E & F & G & H & I & J & K \\ \hline \multicolumn{12}{|l|}{ Current Assets } \\ \hline Cash and Cash Equivalents & 14.00 & 4.34 & 9.16 & 8.09 & 9.96 & 2.65 & 2.24 & 32.50 & 0.74 & 12.42 & 11.43 \\ \hline Receivables & 5.56 & 2.03 & 74.77 & 6.50 & 9.42 & 10.76 & 10.92 & 4.27 & 0.74 & 3.27 & 1.39 \\ \hline Investments & 0.00 & 0.00 & 5.82 & 0.00 & 0.00 & 1.47 & 6.05 & 22.41 & 0.00 & 0.98 & 1.21 \\ \hline Inventories & 4.06 & 11.63 & 0.00 & 28.84 & 20.82 & 0.91 & 0.54 & 0.00 & 3.97 & 1.56 & 0.76 \\ \hline Other Current Assets & 0.88 & 0.95 & 0.62 & 1.10 & 0.49 & 0.95 & 0.61 & 0.32 & 1.11 & 0.95 & 1.37 \\ \hline Total Current Assets & 24.51 & 18.95 & 90.37 & 44.52 & 40.70 & 16.73 & 20.36 & 59.50 & 6.55 & 19.18 & 16.16 \\ \hline \multicolumn{12}{|l|}{ Non-Current Assets } \\ \hline Receivables & 0.31 & 0.00 & 0.00 & 0.00 & 0.00 & 2.75 & 0.07 & 0.00 & 0.61 & 0.56 & 2.59 \\ \hline Inventories & 1.25 & 0.00 & 0.00 & 0.00 & 0.00 & 0.05 & 0.00 & 0.00 & 9.18 & 0.00 & 0.07 \\ \hline Investments & 1.60 & 1.21 & 8.32 & 0.00 & 0.00 & 4.28 & 41.75 & 6.07 & 81.25 & 1.35 & 0.40 \\ \hline Fixed Assets-PPE and ROU & 67.76 & 64.84 & 0.48 & 21.67 & 41.50 & 55.77 & 15.64 & 5.40 & 0.18 & 66.53 & 76.84 \\ \hline Intangible Assets-Goodwill & 1.10 & 6.38 & 0.49 & 22.95 & 6.54 & 2.47 & 18.12 & 6.23 & 0.42 & 0.93 & 0.00 \\ \hline Intangible Assets-Other & 0.22 & 2.99 & 0.15 & 8.74 & 8.16 & 14.30 & 2.67 & 17.68 & 0.07 & 3.82 & 0.00 \\ \hline Other Non-Current Assets & 3.26 & 5.63 & 0.19 & 2.13 & 3.09 & 3.66 & 1.39 & 5.12 & 1.74 & 7.62 & 3.93 \\ \hline Total Non-Current Assets & 75.49 & 81.05 & 9.63 & 55.48 & 59.30 & 83.27 & 79.64 & 40.50 & 93.45 & 80.82 & 83.84 \\ \hline Total Assets & 100.00 & 100.00 & 100.00 & 100.00 & 100.00 & 100.00 & 100.00 & 100.00 & 100.00 & 100.00 & 100.00 \\ \hline \multicolumn{12}{|l|}{ Current Liabilities } \\ \hline Payables & 6.45 & 20.20 & 3.68 & 23.88 & 11.23 & 8.86 & 12.25 & 2.21 & 3.16 & 10.14 & 2.41 \\ \hline Deferred Revenue & 0.00 & 0.00 & 0.13 & 6.54 & 0.00 & 3.77 & 0.00 & 0.65 & 0.34 & 18.33 & 0.00 \\ \hline \begin{tabular}{l} Borrowings and Other Financial \\ Liabilities \end{tabular} & 2.41 & 0.00 & 72.70 & 0.00 & 2.61 & 8.54 & 9.21 & 0.13 & 0.00 & 5.42 & 1.05 \\ \hline Lease Liabilities & 0.00 & 4.95 & 0.00 & 5.14 & 0.00 & 1.18 & 0.31 & 0.52 & 0.03 & 2.14 & 0.72 \\ \hline Provisions & 5.96 & 5.57 & 0.28 & 6.07 & 2.98 & 2.16 & 4.82 & 4.21 & 1.43 & 6.35 & 5.40 \\ \hline Other Current Liabilities & 0.23 & 1.39 & 1.73 & 0.00 & 0.27 & 0.00 & 1.64 & 0.62 & 0.00 & 0.10 & 0.32 \\ \hline Total Current Liabilities & 15.06 & 32.11 & 78.51 & 41.63 & 17.09 & 24.51 & 28.23 & 8.34 & 4.96 & 42.48 & 9.90 \\ \hline \multicolumn{12}{|l|}{ Non-Current Liabilities } \\ \hline Payables & 0.00 & 0.00 & 0.00 & 0.00 & 0.00 & 0.02 & 0.00 & 0.00 & 2.31 & 0.25 & 0.00 \\ \hline Deferred Revenue & 0.17 & 0.00 & 0.00 & 2.61 & 0.00 & 3.09 & 0.00 & 0.00 & 0.01 & 12.05 & 0.00 \\ \hline \begin{tabular}{l} Borrowings and Other Financial \\ Liabilities \end{tabular} & 16.85 & 6.30 & 14.18 & 0.00 & 29.37 & 24.70 & 13.44 & 42.20 & 24.65 & 32.78 & 19.46 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|c|c|} \hline Lease Liabilities & 0.00 & 43.36 & 0.00 & 14.25 & 0.00 & 6.59 & 1.89 & 4.15 & 0.40 & 5.68 & 4.44 \\ \hline Provisions & 15.82 & 2.53 & 0.10 & 1.31 & 4.70 & 5.14 & 9.72 & 6.28 & 0.70 & 3.85 & 12.31 \\ \hline Other Non-Current Liabilities & 1.05 & 0.18 & 0.00 & 0.00 & 2.67 & 0.02 & 0.07 & 2.18 & 0.00 & 0.03 & 0.14 \\ \hline Total Non-Current Liabilities & 33.89 & 52.37 & 14.28 & 18.17 & 36.75 & 39.57 & 25.11 & 54.80 & 28.06 & 54.64 & 36.35 \\ \hline Total Liabilities & 48.95 & 84.48 & 92.79 & 59.81 & 53.84 & 64.08 & 53.34 & 63.15 & 33.02 & 97.11 & 46.25 \\ \hline Equity & & & & & & & & & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|c|c|} \hline & A & B & C & D & E & F & G & H & I & J & K \\ \hline Contributed Equity & 1.96 & 8.75 & 3.52 & 12.07 & -24.81 & 10.43 & 33.93 & 63.90 & 47.19 & 17.72 & 35.43 \\ \hline Reserves & 2.16 & 0.38 & 0.30 & 2.57 & 3.49 & 0.32 & 2.50 & -11.20 & 0.08 & 2.42 & 2.58 \\ \hline Retailed Earnings & 42.95 & 6.40 & 3.39 & 25.55 & 67.48 & 23.55 & 10.13 & -15.85 & 19.29 & -17.27 & 12.77 \\ \hline Shareholders' Equity & 47.06 & 15.52 & 7.21 & 40.19 & 46.16 & 34.30 & 46.56 & 36.85 & 66.57 & 2.87 & 50.78 \\ \hline Non-Controlling Interests & 3.99 & 0.00 & 0.00 & 0.00 & 0.00 & 1.62 & 0.10 & 0.00 & 0.41 & 0.02 & 2.97 \\ \hline Total Equity & 51.05 & 15.52 & 7.21 & 40.19 & 46.16 & 35.92 & 46.66 & 36.85 & 66.98 & 2.89 & 53.75 \\ \hline Total Liabilities and Equity & 100.00 & 100.00 & 100.00 & 100.00 & 100.00 & 100.00 & 100.00 & 100.00 & 100.00 & 100.00 & 100.00 \\ \hline \end{tabular} The purpose of the industry identification exercise is to analyze each set of financial data in Exhibits 13 and match it to one of the eleven companies and its associated industry. To help facilitate the matching THE ELEVEN COMPANIES For this exercise, see the financial data for the eleven companies in the following exhibits. Each company was listed on the ASX and operated in a different industry. The eleven companies were, in alphabetical order, a(n) : - Airline - Bank - Electricity supply company - Electronics retailer - Mining company - National grocery retailer - Oil and gas exploration company - Pharmaceutical company - Property developer and investment company - Software developer - Telecommunication provider \begin{tabular}{|l|c|c|c|c|c|c|c|c|c|c|c|} \hline & A & B & C & D & E & F & G & H & I & J & K \\ \hline ROE (\%) & 31.38 & 35.73 & 12.93 & 38.68 & 28.34 & 13.04 & -4.71 & 2.65 & 8.49 & -232.75 & 7.35 \\ \hline Asset Turnover & 0.56 & 2.13 & 0.03 & 2.74 & 0.57 & 0.53 & 0.58 & 0.36 & 0.11 & 0.33 & 0.27 \\ \hline Gross Gearing (D/E) & 0.41 & 0.41 & 12.05 & 0.00 & 0.69 & 0.97 & 0.49 & 1.15 & 0.37 & 13.31 & 0.40 \\ \hline Net Interest Cover & 20.71 & 4.39 & 3.36 & 30.15 & 18.33 & 4.57 & 0.48 & 0.56 & 9.34 & -4.72 & 10.63 \\ \hline Current Ratio & 1.63 & 0.59 & 1.15 & 1.07 & 2.38 & 0.68 & 0.72 & 7.13 & 1.32 & 0.45 & 1.63 \\ \hline Days Inventory & - & 26.73 & - & 49.38 & 308.93 & 17.82 & 4.02 & - & 922.64 & - & 33.14 \\ \hline Days Receivables & 38.39 & 3.48 & 9,259.0 & 8.66 & 60.58 & 92.87 & 69.76 & 43.21 & 43.20 & 42.13 & 54.18 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|c|c|} \hline & A & B & C & D & E & F & G & H & I & J & K \\ \hline Revenue & 100.00 & 100.00 & 100.00 & 100.00 & 100.00 & 100.00 & 100.00 & 100.00 & 100.00 & 100.00 & 100.00 \\ \hline Cost of Goods Sold & 0.00 & 74.61 & 0.00 & 77.82 & 43.32 & 36.84 & 84.82 & 0.00 & 45.80 & 0.00 & 34.28 \\ \hline Gross Profit & 100.00 & 25.39 & 100.00 & 22.18 & 56.68 & 63.16 & 15.18 & 100.00 & 54.20 & 100.00 & 65.72 \\ \hline Other Revenue & 0.84 & 1.25 & 0.00 & 0.03 & 0.00 & 2.44 & 0.36 & 0.00 & 31.58 & 0.00 & 0.00 \\ \hline \multicolumn{12}{|l|}{ Expenses } \\ \hline \begin{tabular}{l} Depreciation and Amortization \\ Expenses \end{tabular} & 11.22 & 3.92 & 4.67 & 0.58 & 3.87 & 20.58 & 4.55 & 17.75 & 3.93 & 32.51 & 21.81 \\ \hline Research and Development & 0.00 & 0.00 & 0.00 & 0.00 & 9.71 & 0.00 & 0.00 & 0.00 & 0.00 & 0.00 & 0.00 \\ \hline Selling and Marketing Expenses & 0.00 & 0.63 & 1.28 & 9.49 & 9.51 & 1.10 & 0.00 & 12.68 & 1.88 & 1.18 & 0.00 \\ \hline \begin{tabular}{l} Administration and Other \\ Expenses \end{tabular} & 42.69 & 17.22 & 33.36 & 3.79 & 3.22 & 30.68 & 10.04 & 61.12 & 22.12 & 91.86 & 9.48 \\ \hline \begin{tabular}{l} Earnings before Interest and \\ Tax \end{tabular} & 46.93 & 4.86 & 60.69 & 8.35 & 30.36 & 13.25 & 0.95 & 8.45 & 57.85 & -25.55 & 34.43 \\ \hline Finance Revenue & 0.12 & 0.00 & 0.00 & 0.00 & 0.04 & 0.46 & 0.90 & 0.71 & 0.00 & 0.34 & 0.38 \\ \hline Finance Expenses & 2.27 & 1.11 & 18.08 & 0.28 & 1.66 & 2.90 & 2.00 & 15.18 & 6.19 & 5.41 & 3.24 \\ \hline Profit before Tax & 44.78 & 3.75 & 42.61 & 8.08 & 28.74 & 10.81 & -0.15 & -6.02 & 51.66 & -30.62 & 31.57 \\ \hline Income Tax Expense & 18.33 & 1.14 & 10.97 & 2.40 & 5.70 & 2.39 & 3.66 & -8.73 & 1.94 & -10.50 & 17.66 \\ \hline \begin{tabular}{l} Net Profit after Tax (Excluding \\ Abnormal Items) \end{tabular} & 26.45 & 2.61 & 31.63 & 5.68 & 23.04 & 8.42 & -3.81 & 2.71 & 49.72 & -20.12 & 13.91 \\ \hline Net Profit after Tax & 22.12 & 2.61 & 31.63 & 5.68 & 23.04 & 8.42 & -18.92 & 2.71 & 49.72 & -29.12 & 28.67 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|c|c|} \hline & A & B & C & D & E & F & G & H & I & J & K \\ \hline \multicolumn{12}{|l|}{ Current Assets } \\ \hline Cash and Cash Equivalents & 14.00 & 4.34 & 9.16 & 8.09 & 9.96 & 2.65 & 2.24 & 32.50 & 0.74 & 12.42 & 11.43 \\ \hline Receivables & 5.56 & 2.03 & 74.77 & 6.50 & 9.42 & 10.76 & 10.92 & 4.27 & 0.74 & 3.27 & 1.39 \\ \hline Investments & 0.00 & 0.00 & 5.82 & 0.00 & 0.00 & 1.47 & 6.05 & 22.41 & 0.00 & 0.98 & 1.21 \\ \hline Inventories & 4.06 & 11.63 & 0.00 & 28.84 & 20.82 & 0.91 & 0.54 & 0.00 & 3.97 & 1.56 & 0.76 \\ \hline Other Current Assets & 0.88 & 0.95 & 0.62 & 1.10 & 0.49 & 0.95 & 0.61 & 0.32 & 1.11 & 0.95 & 1.37 \\ \hline Total Current Assets & 24.51 & 18.95 & 90.37 & 44.52 & 40.70 & 16.73 & 20.36 & 59.50 & 6.55 & 19.18 & 16.16 \\ \hline \multicolumn{12}{|l|}{ Non-Current Assets } \\ \hline Receivables & 0.31 & 0.00 & 0.00 & 0.00 & 0.00 & 2.75 & 0.07 & 0.00 & 0.61 & 0.56 & 2.59 \\ \hline Inventories & 1.25 & 0.00 & 0.00 & 0.00 & 0.00 & 0.05 & 0.00 & 0.00 & 9.18 & 0.00 & 0.07 \\ \hline Investments & 1.60 & 1.21 & 8.32 & 0.00 & 0.00 & 4.28 & 41.75 & 6.07 & 81.25 & 1.35 & 0.40 \\ \hline Fixed Assets-PPE and ROU & 67.76 & 64.84 & 0.48 & 21.67 & 41.50 & 55.77 & 15.64 & 5.40 & 0.18 & 66.53 & 76.84 \\ \hline Intangible Assets-Goodwill & 1.10 & 6.38 & 0.49 & 22.95 & 6.54 & 2.47 & 18.12 & 6.23 & 0.42 & 0.93 & 0.00 \\ \hline Intangible Assets-Other & 0.22 & 2.99 & 0.15 & 8.74 & 8.16 & 14.30 & 2.67 & 17.68 & 0.07 & 3.82 & 0.00 \\ \hline Other Non-Current Assets & 3.26 & 5.63 & 0.19 & 2.13 & 3.09 & 3.66 & 1.39 & 5.12 & 1.74 & 7.62 & 3.93 \\ \hline Total Non-Current Assets & 75.49 & 81.05 & 9.63 & 55.48 & 59.30 & 83.27 & 79.64 & 40.50 & 93.45 & 80.82 & 83.84 \\ \hline Total Assets & 100.00 & 100.00 & 100.00 & 100.00 & 100.00 & 100.00 & 100.00 & 100.00 & 100.00 & 100.00 & 100.00 \\ \hline \multicolumn{12}{|l|}{ Current Liabilities } \\ \hline Payables & 6.45 & 20.20 & 3.68 & 23.88 & 11.23 & 8.86 & 12.25 & 2.21 & 3.16 & 10.14 & 2.41 \\ \hline Deferred Revenue & 0.00 & 0.00 & 0.13 & 6.54 & 0.00 & 3.77 & 0.00 & 0.65 & 0.34 & 18.33 & 0.00 \\ \hline \begin{tabular}{l} Borrowings and Other Financial \\ Liabilities \end{tabular} & 2.41 & 0.00 & 72.70 & 0.00 & 2.61 & 8.54 & 9.21 & 0.13 & 0.00 & 5.42 & 1.05 \\ \hline Lease Liabilities & 0.00 & 4.95 & 0.00 & 5.14 & 0.00 & 1.18 & 0.31 & 0.52 & 0.03 & 2.14 & 0.72 \\ \hline Provisions & 5.96 & 5.57 & 0.28 & 6.07 & 2.98 & 2.16 & 4.82 & 4.21 & 1.43 & 6.35 & 5.40 \\ \hline Other Current Liabilities & 0.23 & 1.39 & 1.73 & 0.00 & 0.27 & 0.00 & 1.64 & 0.62 & 0.00 & 0.10 & 0.32 \\ \hline Total Current Liabilities & 15.06 & 32.11 & 78.51 & 41.63 & 17.09 & 24.51 & 28.23 & 8.34 & 4.96 & 42.48 & 9.90 \\ \hline \multicolumn{12}{|l|}{ Non-Current Liabilities } \\ \hline Payables & 0.00 & 0.00 & 0.00 & 0.00 & 0.00 & 0.02 & 0.00 & 0.00 & 2.31 & 0.25 & 0.00 \\ \hline Deferred Revenue & 0.17 & 0.00 & 0.00 & 2.61 & 0.00 & 3.09 & 0.00 & 0.00 & 0.01 & 12.05 & 0.00 \\ \hline \begin{tabular}{l} Borrowings and Other Financial \\ Liabilities \end{tabular} & 16.85 & 6.30 & 14.18 & 0.00 & 29.37 & 24.70 & 13.44 & 42.20 & 24.65 & 32.78 & 19.46 \\ \hline \end{tabular}