L Following are the March 31, 2016 and 2017 balance sheets and 2017 income statement for Espanair SA, an airline headquartered in Seville, Spain. The financial statements are prepared according to IASB accounting standards Espanair SA Conselidated Balance Sheet At March 31 Non-current assets Property, plant and equipment Intangible assets Total non-current ansets 6,397 Current assets Other assets Trade receivables Financial assets: cash > 3months Cash and cash equivalents Total current assets 3.344 4.356 Non-current liabilities Provisions for legal obligations Deferred taxes Non-current maturities of debt Total non-current liabilitie Trade payables Accrued expenses and other liabilities Dividends payble Current maturities of debt Shareholders equity Issued share capital Share premium account Retained earnings Shareholders equity Total liabilities and shareholders' equity 11 218