# IFRS Sample Company
Consolidated Balance Sheet
(at December 31, 2003)
| 2003
| Euros
ASSETS
Assets, Non Current
Property, Plant and Equipment | 100,000
Investment Property | 100,000
Intangible Assets | 100,000
Biological Assets | 100,000
Investments in Subsidiaries, at Cost | 100,000
Investments in Associates, at Cost | 100,000
Investments in Joint Ventures, at Cost | 100,000
*
Investments in Associates, Equity Method | 100,000
Other Investments, Equity Method | 100,000
Investments Accounted for Using Equity Method | 200,000
*
Deferred Tax Assets | 100,000
Other Financial Assets, Non Current | 100,000
Hedging Instruments, Non Current [Asset] | 100,000
Trade and Other Receivables, Net, Non Current | 100,000
Prepayments, Non Current | 100,000
Cash Restricted or Pledged | 100,000
Other Assets, Non Current | 100,000
Assets, Non Current, Total | 1,600,000
*
Assets, Current
Assets Held for Sale | 100,000
Construction in Progress, Current | 100,000
Inventories | 100,000
Construction in Progress, Current | 100,000
Hedging Instruments, Current [Asset] | 100,000
Current Tax Receivables | 100,000
Trade and Other Receivables, Net, Current | 100,000
Prepayments, Current | 100,000
Cash and Cash Equivalents | 100,000
Other Assets, Current | 100,000
Assets, Current, Total | 1,000,000
*
Assets, Total | 2,600,000
*
LIABILITIES AND EQUITY
*
EQUITY
Equity, Parent
Issued Capital | 100,000
Reserves | 100,000
Treasury Shares | -100,000
Retained Profits (Accumulated Losses) | 100,000
Equity, Parent, Total | 200,000
*
Subscribed Capital | 100,000
Minority Interest in Net Assets | 100,000
Equity Plus Minority Interest and Subscribed Capital, Total | 400,000
*
LIABILITIES
Liabilities, Non Current
Interest Bearing Borrowings, Non Current | 100,000
Non Interest Bearing Borrowings, Non Current | 100,000
Deferred Income, Non Current | 100,000
Provisions, Non Current | 100,000
Post Employment Benefit Obligation, Non Current | 100,000
Hedging Instruments, Non Current [Liability] | 100,000
Deferred Tax Liabilities | 100,000
Trade and Other Payables, Non Current | 100,000
Other Liabilities, Non Current | 100,000
Liabilities, Non Current, Total | 900,000
Liabilities, Current
Interest Bearing Borrowings, Current | 100,000
Non Interest Bearing Borrowings, Current | 100,000
Deferred Income, Current | 100,000
Provisions, Current | 100,000
Post Employment Benefit Obligation, Current | 100,000
Hedging Instruments, Current [Liability] | 100,000
Current Tax Payables | 100,000
Trade and Other Payables, Current | 100,000
Other Liabilities, Current | 500,000
Liabilities, Current, Total | 1,300,000
*
Liabilities and Equity, Total | 2,600,000
-
The accompanying notes form an integral part of the consolidated financial statements.