Categorize this Balance sheet to show which accounts come under:

1. Operating Assets (Non financial Assets)

2. Non Operating Assets ( Financial Assets)

3. Operating Liabilities (Non financial liabilities)

4. Non Operating liabilities (Financial Liabilities)

5. Stockholder's equity (excluding preferred stock)

Balance sheet
	2019	2020
ASSETS
Non-current assets
Operating fixed assets	101	59
Long term investment	16,392,528	21,778,686
Long term loan to related party	1,579,646	-
Long term deposits	75	75
Current assets
Current maturity of accrued mark-up	-	908
Current maturity of long term loan	-	1,579,646
Cash and bank balances	1,685	3,308
	1,685	1,583,862
Total assets	17,974,035	23,362,682
EQUITY AND LIABILITIES
Share capital and reserves
Authorized share capital	7,330,000	7,330,000
Issued, subscribed and paid-up capital	5,453,907	5,453,907
Foreign currency translation reserve	8,202,725	533,376
Fair value reserve - net of deferred tax	2,022,911	-
Unappropriated profit / (accumulated losses)	(525,804)	13,417,089
	15,153,739	19,404,372
Non-current liability
Deferred tax - net	2,791,380	3,929,183
Current liabilities
Accrued and other liabilities	9,529	9,470
Payable to related parties	4,579	4,807
Taxation - net	14,808	14,850
	28,916	29,127
Total equity and liabilities	17,974,035	23,362,682