Following is information for three companies that report under IFRS.

In millions Assets $=$ Liabilities $+$ Equity

OMV Group $($Austria$,$ Euro$)36,961=21,619+($a$)$

Ericsson $($Sweden$,$ SEK$)268,761=($b$)+87,770$

BAE Systems $($UK$,)($c$)=24,746+5,618$