Accrued pension liability
Lease liability (excluding current portion)
Other long-term liabilities
Total long-term liabilities
Net operating assets Investing
Available-for –sale financial assets (short-term)
Investment in associate B (long-term)
Total investing assets
NET BUSINESS ASSETS FINANCING
Financing assets
Cash
Total financing assets
Financing liabilities
Short-term borrowings
Interest payable
Dividends payable
Total short-term financing liabilities
Long-term borrowings
Total financing liabilities
NET FINANCING LIABILITIES
DISCONTINUED OPERATIONS
Assets held for sale
Liabilities related to assets held for sale
NET ASSETS HELD FOR SALE
INCOME TAXES
Short-term