PT ABC

Statement of Financial Position

December 31, 20XX

ASSETS

Non Current Assets

Long Term Investments
Investment In Securities: Bonds, Ordinary Share, Long-term Notes
Investment In Tangible: Land Held for Speculation
Investment set aside in special funds
Investment in non consolidate subsidiaries or associate
Non current financial assets

Property, Plant, and Equipment

Land
Building
Construction in Progress
Vehicle
Machine
Equipment

Intangible Assets
Patent
Copyright
Franchise
Trademarks
Customer List
Goodwill

Other Assets
Long term prepaid expenses
Non Current Receivable
Assets in Special Fund
Property held for sale
Restricted Cash or Securities
PPE/Assets available for sale

Current Assets
Inventory
Prepaid Expense
Receivables
Short Term Investment
Cash and cash equivalent
EQUITY AND LIABILITIES

Equity
Share Capital - Preference
Share Capital - Ordinary
Ordinary Share Dividend Distributable
Share Premium - Preference
Share Premium - Ordinary
Retained Earnings
Accumulated Other Comprehensive Income
Treasury Shares
Equity attributable to Owners
Non Controlling Interest
Total Equity

Non-current Liabilities
Obligations
Provisions
Pension Obligate Deffered
Mortgage Payable

Current Liabilities
Short Term Debt
Trade Payable
Other Current Financial Liabilities
Current Provisions
Income Tax Payable
Other Current Liabilities
Utilities Payable
Accured Expense