Non-current assets
Financial assets—investments in shares
Investments in associates
– carried at fair value
– carried at cost less impairment
Investments in jointly controlled entities
– carried at fair value
– carried at cost less impairment
Investment property—carried at fair value
Property, plant and equipment—carried at cost less accumulated
depreciation
Biological assets
– carried at fair value
– carried at cost less impairment
Goodwill
Other intangible assets
Deferred tax assets