Mezzan Holding Company K.S.C.P. and subsidiaries Consolidated statement of financial position as at 31 December 2019 Notes 2019 KD 2018 KD (Restated) Assets Property, plant and equipment Right of use assets Intangible assets 5 78,105,537 79,458,250 6 3,252,269 7 29,400,613 13,528,571 Investment in associates 8 1,071,824 1,241,225 Investment properties 9 3,990,822 4,095,856 Biological assets 30 722,751 585,810 Investments at fair value through other comprehensive income 30 1,933,479 Non-current assets 118,477,295 1,692,239 100,601,951 Inventories 10 46,308,056 40,971,215 Trade and other receivables 11 78,362,148 58,897,761 Cash and cash equivalents 13 17,182,905 16,677,660 Current assets 141,853,109 116,546,636 260,330,404 217,148,587 Total assets Equity Share capital Treasury shares Statutory reserve 14 31,132,500 31,132,500 15 (4,563,800) (4,463,160) 16 16,601,335 16,601,335 Voluntary reserve 17 16,601,335 16,601,335 Fair value reserve 1,120,264 975,219 Foreign currency translation reserve (472,540) (471,149) Other reserve 18 (1,763,509) (1,210,669) Retained earnings 46,939,964 46,177,047 Equity attributable to shareholders of the Company 105,595,549 105,342,458 Non-controlling interests 19 8,024,852 4,489,938 Total equity 113,620,401 109,832,396 Liabilities Loans and borrowings 20 1,093,230 2,552,760 Lease liabilities 6 2,030,641 Retirement benefit obligation 21 7,275,294 5,845,501 Non-current liabilities 10,399,165 8,398,261 Loans and borrowings Bank overdrafts Lease liabilities Trade and other payables 8262 20 85,924,560 50,702,971 13 4,556,790 975,990 8,906,974 22 44,853,498 39,307,985 Current liabilities 136,310,838 98,917,930 Total liabilities 146,710,003 107,316,191 Total equity and liabilities 260,330,404 217,148,587 The accompanying notes form a integral part of these consolidated financial statements.