Prepare a balance sheet according to the format

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Reference no: EM131341181

Ornella SpA's balance sheet as at 31 December 2004 included the following items:

	EUR million
PPE	634
Trade and other payables	926
Issued Capital	6
Cash and cash equivalents	(A)
Total equity	(B)
Non-current liabilities	2,932
Total assets	4,942
Other assets	3,128
Reserves	(C)
Other liabilities	552

Prepare a balance sheet according to the format recommended by IAS 1 - Presentation of Financial Statements. Show your computation of:

(a) cash and cash equivalents

(b) total equity

Reference no: EM131341181

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