Monetary or Non-monetary?

Assets Equity and Liabilities

Item
Item Character Item Character

Property, plant
and equipment
Non-monetary Equity
Intangible assets Non-monetary
Non-monetary Share capital
(Including goodwill) (different practices)

Investments in Other components

Non-monetary Non-monetary
associates of equity

Equity investments
(e.g. shares)
Non-monetary Liabilities
Investments in debt Provisions for
Monetary Monetary
securities employee benefits

Net investment in
Monetary Lease liability Monetary
the lease

Deferred tax
Biological assets Non-monetary Monetary
liability
Bank and other
Deferred tax asset Monetary Monetary
loans

Inventories (incl.
Non-monetary Accruals Monetary
allowances)

Contract assets Contract liabilities

Monetary Non-monetary
(IFRS 15) (IFRS 15)

Trade receivables
Monetary Deferred income Non-monetary
(incl. allowances)

Other receivables
Monetary Trade payables Monetary
settled in cash

Advances and
It depends Advances received It depends
prepayments

Deposits and bank Current income tax

Monetary Monetary
accounts liability

Cash Monetary