Opening

BALANCE SHEET AS AT
Particulars

Previous
Standard
Notes
Total changes
According to IFRS
format

NON CURRENT ASSETS

Property, plant and equipment and Investment
Property
Goodwill
Advances for Capital Assets
Intangible assets
Investments
Investments in associates
Available for sale investments
Receivables and other non-current Assets
Deferred tax assets
TOTAL NON CURRENT ASSETS

CURRENT ASSETS
Inventories
Trade receivables
Other current assets
Income tax assets
Investments and financial receivables
Cash and cash equivalents
TOTAL CURRENT ASSETS

TOTAL ASSETS

SHAREHOLDERS' EQUITY
Share capital
Reserves
Retained earnings
TOTAL SHAREHOLDERS EQUITY

NON CURRENT LIABILITIES

Interest-bearing loans and short term borrowings
Employee benefits liabilities
Provisions
Deferred tax liabilities
TOTAL NON CURRENT LIABILITIES
CURRENT LIABILITIES
Banks overdrafts and short-term borrowings

Interest-bearing loans and short term borrowings

Trade payables
Provisions
Income tax liabilities
Other liabilities
TOTAL CURRENT LIABILITIES

TOTAL LIABILITIES

TOTAL SHAREHOLDERS EQUITY AND

LIABILITIES

Values according to IFRS

BALANCE SHEET AS AT
Particulars

Year ended
Notes
20XX

20XX

NON CURRENT ASSETS

Property, plant and equipment and Investment
Property
Goodwill
Advances for Capital Assets
Intangible assets
Investments
Investments in associates
Available for sale investments
Receivables and other non-current Assets
Deferred tax assets
TOTAL NON CURRENT ASSETS

CURRENT ASSETS
Inventories
Trade receivables
Other current assets
Income tax assets
Investments and financial receivables
Cash and cash equivalents
TOTAL CURRENT ASSETS

TOTAL ASSETS

SHAREHOLDERS' EQUITY
Share capital
Reserves
Retained earnings
TOTAL SHAREHOLDERS EQUITY

NON CURRENT LIABILITIES

Interest-bearing loans and short term borrowings
Employee benefits liabilities
Provisions
Deferred tax liabilities
TOTAL NON CURRENT LIABILITIES
CURRENT LIABILITIES
Banks overdrafts and short-term borrowings
Interest-bearing loans and short term borrowings
Trade payables

Provisions
Income tax liabilities
Other liabilities
TOTAL CURRENT LIABILITIES

TOTAL LIABILITIES

TOTAL SHAREHOLDERS EQUITY AND

LIABILITIES

IFRS- Income Statement for the year ended .

Note
Continuing operations
Revenue
Cost of sales
Gross prot
Distribution expenses
Marketing expenses
Occupancy expenses
Administration expenses
Finance costs
Other expenses
Other income
Other (losses)/gains net
Operating prot1
Finance income
Finance costs
Finance costs net
Share of (loss)/prot of associates
Prot before income tax
Income tax expense
Prot for the year
Earnings per share
Basic earnings per share
Diluted earnings per share

Year ended
20XX

Year ended
20XX