Travis Ltd. has the following assets. Assuming that each account is not material, what is the highest level of aggregation allowed under IAS 1?

Trade receivables

Building

Inventory—raw materials

Other receivables

Plantation

Inventory—work-in-progress

Notes receivables

Intellectual property rights

Inventory—finished goods

Cash on hand Equipment

Short-term share investments

Deposits at banks

Furniture and fixtures

Investment under equity method

Prepayments and deposits

Motor vehicles

Goodwill