Ornella SpA's balance sheet as at 31 December 2004 included the following items:
|
|
EUR million
|
|
PPE
|
634
|
|
Trade and other payables
|
926
|
|
Issued Capital
|
6
|
|
Cash and cash equivalents
|
(A)
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Total equity
|
(B)
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|
Non-current liabilities
|
2,932
|
|
Total assets
|
4,942
|
|
Other assets
|
3,128
|
|
Reserves
|
(C)
|
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Other liabilities
|
552
|
Prepare a balance sheet according to the format recommended by IAS 1 - Presentation of Financial Statements. Show your computation of:
(a) cash and cash equivalents
(b) total equity
(c) reserves.