16.7 Financial Statements
　　●The statement of financial position (Balance Sheet)
　　Example
　　Statement of financial position at 31 December 2004
　　Assets
　　Non-current assets
　　Current assets
　　Equity and liabilities
　　Equity
　　Share capital
　　Retained Earning ( Accumulative profits)
　　Other components of equity:
　　Share premium account
　　R*uation reserve
　　Other reserve
　　Liabilities
　　Non-current liabilities
　　Current liabilities
　　Trade payable
　　Current tax payable
　　Other payable
　　●A statement of comprehensive income for the period
　　The income statement - Example
　　Income statement for the year ended 31 December 2004