Drawing up a balance sheet
Goliath Motors (name disguised) is a large manufacturer of cars in Europe. Listed below are account balances taken from the group's 20x2 balance sheet. All amounts are in A million.
|
Trade and other receivables
|
36,133
|
|
Short-term debt
|
24,035
|
|
Intangible assets
|
5,277
|
|
Share capital
|
?
|
|
Inventories
|
7,956
|
|
Minority interests in subsidiaries' net assets
|
42
|
|
Long-term debt
|
10,200
|
|
Prepayments and deferred charges
|
1,443
|
|
Trade payables
|
5,644
|
|
Property, plant and equipment
|
17,388
|
|
Cash and marketable securities
|
6,316
|
|
Reserves
|
18,326
|
|
Provisions and other long-term liabilities
|
19,265
|
|
Long-term financial investments
|
3,199
|
|
Other current liabilities
|
5,157
|
|
Leasing and rental assets
|
5,827
|
Required
Draw up a balance sheet for the Goliath Motors group at 31 December 20x2, showing current and fixed assets, current and long-term liabilities and shareholders' equity. ('Leasing and rental assets' comprise Goliath vehicles which the group leases or rents out to companies or individuals. Decide how these should be presented in Goliath's balance sheet.)