Test chart 100 100 85 proportional 100 100 85 proportional 100 100 100 none 100 100 100 none Balance sheet Assets Equity Liabilities Profit and loss Expense Income Result allocation Intangible asset Investment in associates Property, plan and equipment Cash and cash equivalents Trade and other receivables - current Share capital Share premium Reserves Retained earnings Financial debt - long term Financial debt - short term Social benefit payable Deferred revenue Trade and other payables - current Other tax liability - current Cost of sales Compensation Depreciation & amortization General and administrative expenses Finance costs Income tax Other operating expense Revenue Finance income Other operating income Reserves transfer