Dear Sir.

I want to ask about managerial balance sheet.

Based on this balance sheet, could you please tell me how to make Invested Capital and Capital Employed.

Please help me. Thank you

Current Assets

Cash & Cash Equivalence

Account Receivables (Net)

Available-for-sale financial assets

Inventory (Net)

Prepayments and advances

Prepaid taxes (Net)

Other current assets

Total Current Assets

Non-Current Assets

Other receivables from related parties

Advances

Investment in associates

Investment in Joint Venture Entities

Deferred development expenditure

Mining Properties (Net)

Fixed Assets (Net)

Plantations

Prepaid taxes

Deferred tax assets

Goodwill

Other non-current assets

Total Noncurrent Assets

Total Assets

Liabilities and Equity

Short-Term Liabilities

Trade Payable

Accrued Expenses

Short-term employee benefits liabilities

Taxes Payable

Current maturities of finance lease liabilities

Short-term bank borrowings

Current maturities of long-term bank borrowings

Current maturities of Provision for environmental reclamation and mine closure

Current maturities of employment benefits obligation

Other short-term liabilities

Total Current Liabilities

Long-Term Liabilities

Provision for environmental reclamation and mine closure

Financial lease liabilities

Long-term portion of post-employment benefits

Obligation long-term bank borrowing

Deferred tax liabilities

Total Non-Current Liabilities

Total Liabilities

Equity

Equity attributable to the owners of parent entity

Equity of Non-Controlling Interest

Total Equity

Total Liabilities & Equity