The minimum disclosure requirements for balance sheet items are stated below.
Assets
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Cash and cash equivalents
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Other current assets
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Tangible & intangible assets
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Accounts receivable
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Other non-current assets
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Total assets (sum of items i to v)
Liabilities
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Bank and other loans
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Other accounts payable
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Other current liabilities
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Other non-current liabilities
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Total liabilities (sum of items vii to x)
Equity
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Total equity