The following current liability should be disclosed on the face of

the balance sheet:

$($a$)$ Current portion of interest$-$bearing borrowings

$($b$)$ Mortgage bond

$($c$)$ Property, plant and equipment

$($d$)$ Trade receivables

Non$-$current assets should be divided into the following categories:

$($a$)$ Cash and cash equivalents

$($b$)$ Investments in associated enterprises

$($c$)$ Inventory

$($d$)$ Trade payables

Investments should be separated between those in listed

companies and those in unlisted companies. The following

information should be provided:

$($a$)$ The method used to value the investment

$($b$)$ The number and type of shares

$($c$)$ Both a and b

$($d$)$ None of the above

The following information should be disclosed in the case of the

income statement:

$($a$)$ Assets

$($b$)$ Cost of sales

$($c$)$ Equity

$($d$)$ Liabilities

Which of the following forms part of income:

$($a$)$ Profit on sale of property, plant and equipment

$($b$)$ Amortisation charge for the period on intangible assets

$($c$)$ Fees paid to third parties for consultancy or technical

services

$($d$)$ Lease rentals in respect of operating leases for movable and

immovable property