Identify two key assertion at risk to the balances for -inventory -cash -trade and other payables -borrowings

Consolidated Statements of Financial Position As at 30 June 2019 2018 Am 339.1 4617 567.0 18.9 2.1 1388.8 267.4 16.7 1155.8 7.7 166.8 1986 1.813.0 3.2018 13 2019 Note Am Current assets Cash and cash equivalents 17 3829 Trade and other receivables 8 386.7 Inventories 9 442.8 Other financial assets 16 17.5 Assets classified as held for sale 31 0.1 Total current assets 1,230.0 Non-current assets Investments in joint ventures 24 312.7 Other financial assets 16 18.1 Property, plant and equipment 10 1.267.2 Retirement benefit assets 15 2.7 Deferred tax assets 12 160.9 Intangible assets 11 193.8 Total non-current assets 1,955.4 Total assets 3.185.4 Current liabilities Trade and other payables 536.0 Borrowings 0.2 Other financial liabilities 25 Current tax liabilities 19.5 Provisions 14 100.5 Total current liabilities 658.7 Non-current liabilities Payables 13 13.8 Borrowings 18 35.2 Deferred tax liabilities 12 115.2 Provisions 14 60.9 Retirement benefit obligations 15 2.9 Total non-current liabilities 228.0 Total liabilities 886.7 Net assets 2,298.7 Equity Contributed equity 19 2.750.2 Reserves 20 236.3 Accumulated deficit 20 (687.8) Total equity 2,298.7 The consolidated statements of financial position should be read in conjunction with the accompanying notes. 18 16 645.1 16 6.5 30.4 110.8 61 794.4 13.6 39.4 89.1 75.0 16 218.7 2013.1 2.188.7 2.767.8 147.6 (726.7) 2.188.7