CASE STUDY As of January 1, 2020, the simplified balance sheet of "Kama sp. Z oo" is as follows: (Simplified) balance sheet of the company "Kama sp. Z o. O"drawn up on 01/01/2020 A. Fixed assets I. Intangible assets II. Tangible fixed assets III. Long-term receivables IV. Long term investments V. Long-term prepayments B. Current assets I. Stocks II. short-term receivables III. Short-term investments IV. Short-term prepayments ASSETS Position C. Due contributions to share capital (fund) D. Own shares (stocks) Total assets Value 90,500.00 A. Equity (fund) LIABILITIES Position 17,500.00 I. Share capital (fundudz) 60,000.00 II. Supplementary capital (fund) III. Capital (fund) from revaluation Value 152,500.00 127,000.00 9,500.00 13,000.00 IV. Other reserve capitals (funds) V. Profit (loss) from previous years 16,000.00 181,500.00 VI. Net profit (loss) 69,000.00 VII. Write-offs from net profit during the financial year (negative value) 23,000.00 B. Liabilities and provisions for liabilities 119,500.00 89,500.00 I. Provisions for liabilities 18,000.00 101,500.00 272,000.00 II. Long-term liabilities III. Current liabilities IV. Accruals 272,000.00 Total liabilities