which items under the balance sheet shown above are classified as financial assets under the FRS109 financial instrument?

At 31st December 2018 2017 US$m US$m restated At 1st January 2017 US$m 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 2,825 6,239 28,609 497 10,599 1,369 2,936 376 14 67,084 63,249 53,455 2,339 3,770 7,838 50 189 2,594 3,536 7,052 1,620 3,311 7,010 22 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 65 164 169 4,801 187 4,988 19,174 5,764 241 6,005 19,373 11 19,384 5,314 229 5,543 17,718 Assets classified as held for sale Current assets 19,174 17,721