Current assets Cash 1,000 40 Receivables 27,000 12,100 Allowance for doubtful debts (500) (300) Financial assets 20,000 10,000 Inventory 48.000 47,000 Total current assets 95,500 68,840 Non-current assets Plant and machinery 100,000 70,000 Accumulated depreciation (40,000) (26,000) Land 102,300 190,000 Debentures in Amber Ltd 60,000 O Shares in Amber Ltd 160.000 0 Total non-current assets 382,300 234.000 Total assets 477.800 302.840 Current Liabilities Dividend payable 16,000 7,200 Provisions 12,000 8,800 Bank overdraft 0 14,840 Current tax liabilities 11,000 10,000 Total current liabilities 39,000 40,840 Non-current liabilities 12% mortgage debentures 0 80,000 Deferred tax liabilities 13,000 5.000 Total non-current liabilities 13,000 85,000 Total liabilities 52,000 125,840 Net assets 425,800 177,000 Equity Share capital 320,000 120,000 General reserve 60,000 20,000 Retained earnings 37,800 35,000 Other componets of equity 8.000 2,000 Total equity 425,800 177,000