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* Non - current assets: * Property, plant and equipment: $ 2 5 2 , 4 1 4 * Investments: $ 4 2 * Receivables:

* Non-current assets:
* Property, plant and equipment: $252,414
* Investments: $42
* Receivables: $18,963
* Deferred tax assets: $1,832
* Total non-current assets: $273,251
* Current assets:
* Inventories: $19,590
* Income tax receivables: $4,122
* Other tax receivable: $37,576
* Biological assets: $6,161
* Trade and other receivables: $3,468
* Short-term investments: $55,566
* Cash and cash equivalents: $221,476
* Assets in disposal groups classified as held for sale: $9,000
* Total current assets: $356,959
Liabilities:
* Current liabilities:
* Trade and other payables: -$33,966
* Income tax liabilities: -$10,230
* Other tax liabilities: -$1,221
* Dividend payables: -$32
* Lease liabilities: -$73
* Total current liabilities: -$45,522
* Net current assets: $311,437
* Non-current liabilities:
* Deferred tax liabilities: -$805
* Retirement benefits - net liabilities: -$10,874
* Lease liabilities: -$31
* Total non-current liabilities: -$11,710
Equity:
* Issued capital and reserves attributable to owners of the parent:
* Share capital: $15,504
* Treasury shares: -$1,171
* Share premium: $23,935
* Capital redemption reserve: $1,087
* Revaluation Reserves: $0
* Exchange reserves: -$288,891
* Retained earnings: $712,919
* Total equity attributable to owners of the parent: $463,383
* Non-controlling interests:
* Non-controlling interests: $109,595
* Total equity:
* Total equity: $572,978
Please reformulate this balance sheet separating operating assets, operating liabilities, financial assets and financial liabilities. The format should be the operating assets and liabilities first then calculate the net operating assets. Next should be the financial assets and liabilities then the net financial obligations. A tip is that net operating assets - net financial obligations should be exactly equal to the common shareholders equity which is 572978. Place the items according to this calculation and numbers so that it all adds up to the equation

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