which items are classified under financial liabilities under the FRS109 financial instrument?

At 1st January 2017 At 31st December 2018 2017 US$m US$m restated US$m Note restated Assets Intangible assets Tangible assets Investment properties Bearer plants Associates and joint ventures Other investments Non-current debtors Deferred tax assets Pension assets Non-current assets 3,378 7,786 34,753 487 14,611 2,592 3,082 389 3,009 7,008 33,538 498 13,061 2,673 3,042 406 14 63,249 2,825 6,239 28,609 497 10,599 1,369 2,936 376 67,084 53,455 Properties for sale Stocks and work in progress Current debtors Current investments Current tax assets Bank balances and other liquid funds - non-financial services companies - financial services companies 2,339 3,770 7,838 50 189 2,594 3,536 7,052 22 164 1,620 3,311 7,010 65 169 5,314 4,801 187 4,988 19,174 5,764 241 6,005 19,373 11 19,384 229 5,543 17,718 3 Assets classified as held for sale Current assets 19,174 17,721 At 1st January 2017 At 31st December 2018 2017 US$m US$m restated US$m Note restated Assets Intangible assets Tangible assets Investment properties Bearer plants Associates and joint ventures Other investments Non-current debtors Deferred tax assets Pension assets Non-current assets 3,378 7,786 34,753 487 14,611 2,592 3,082 389 3,009 7,008 33,538 498 13,061 2,673 3,042 406 14 63,249 2,825 6,239 28,609 497 10,599 1,369 2,936 376 67,084 53,455 Properties for sale Stocks and work in progress Current debtors Current investments Current tax assets Bank balances and other liquid funds - non-financial services companies - financial services companies 2,339 3,770 7,838 50 189 2,594 3,536 7,052 22 164 1,620 3,311 7,010 65 169 5,314 4,801 187 4,988 19,174 5,764 241 6,005 19,373 11 19,384 229 5,543 17,718 3 Assets classified as held for sale Current assets 19,174 17,721