Exercise: Leonidas SA is a French company that is required to prepare its financial statements in accordance with IFRS, Present the balance sheet according to the current / non-current presentation required by IAS 1, Notes: - (1) There are equity securities of 300, and a loan granted to the customer of 50, this loan must be repaid in 6 months, - (2) 60 of which are receivables with maturities greater than 12 months, - (3) It concerns a dispute with an employee. The decision of the Council of the Prud'homme is expected in 3 months, - (4) 150 of which Bank overdraft; 50 repayable within 12 months, - (5) These debts have a maturity of less than 12 months, - (6) No distribution of dividends is planned