The audited total assets of ANK as at 31 December 2015 were approximately RUB 360m, with non-current assets
being approximately RUB 138m.
In addition to these provisions, an impairment loss of e1/484 mln was recognised against the carrying value of non-current assets
within IFRS 5 measurement scope during the fourth quarter of 2014."
The assets comprised mainly loans, advances and other accounts, followed by non-current assets
held for sale, investment securities held to maturity, investment in debentures, cash and short-term funds, investment properties and equipment.
Part of the new definition of discontinued operation is based on elements of the definition of discontinued operations in IFRS 5, Non-Current Assets
Held for Sale and Discontinued Operations.
For the statement of financial position I would head up non-current assets
, current assets, equity, non-current liabilities and current liabilities.
The restructurings led to non-recurring costs totaling E5.9 million ($7.79 million), comprising of costs of the termination period ([euro]0.4 million, $.53 million) and an impairment loss recognized to non-current assets
([euro]5.5 million, $7.26 million).
Furthermore, total assets at the end of June were valued at $5.4bn, this comprised of current assets valued at $2.3bn and non-current assets
Bottom line was additionally affected by impairment provisions of R265m ($9m) and store closure related write-offs of non-current assets
of R184m ($6m).
Total assets for the company have been valued at $6.06 billion (current assets: $1.08 billion, non-current assets
: $4.98 billion).
If the farm business has investments in cooperatives, life insurance, or other types of investments, they are also listed on the Balance Sheet as "Investments" and are typically categorized as non-current assets
. The first items listed on the Balance Sheet are the Assets; Current Assets are first, followed by Non-Current Assets
large capital of non-current assets
and small capital of current assets;