2.70 What are the different balance sheet presentation options in the “Entry table” and how do these affect the financial statements?

A. The different options and their effect on the financial statements are explained in the table here below:

Option	Effect on the financial statements
Show or hide “Non current” headings on the face of the balance sheet	Heading and subtotals affected: Non-current assets Non-current loans receivable Current assets Non-current liabilities Current liabilities
Loans to associated undertakings – Map numbers “1.B.1. 6” to “1.B.1. 7”	“Loans to associated undertakings” may be presented either line by line for each map number on face of the Balance sheet or line by line in the note “Non-current loans receivable” which is the default presentation. When the presentation on the face of the Balance sheet is selected the short/ long term portion is entered directly in the appropriate line of the balance sheet.
Loans from associated undertakings – Map numbers “2.J.1. 1” to 2.J.1. 4	“Loans from associated undertakings” may be presented either line by line for each map number on face of the Balance sheet or line by line in the note “Borrowings” which is the default presentation. When the presentation on the face of the Balance sheet is selected the short/ long term portion is entered directly in the appropriate line of the balance sheet.
Overdraft and short term loans - Map numbers “2.I.1. 1” to “2.I.1. 3”	“Overdrafts”, “Factoring account” and “Short term loans” may be presented either line by line for each map number on face of the Balance sheet or line by line in the note “Borrowings” which is the default presentation.
Finance liabilities - Map number “2.I.2. 2”	“Finance liabilities” may be presented either on face of the Balance sheet cross referenced to a separate “Finance liabilities” note which is the default presentation or together with other liabilities in the “Borrowings” note.
Reserves - Map numbers “2.P.8. 1” to “6.T.8. 9”	“Reserves” may be presented either line by line for each map number or as a total for all reserves on face of the Balance sheet or as part of the note “Other reserves”.
Retained earnings Map number “2.P.8. 1”	“Retained earnings” may not be applicable for certain types of entities, such as partnerships, joint ventures, sole traders, branches of companies, provident funds, and liability investment funds. User may need to overwrite this automatic selection.
Share premium account Map number "2.P.7. 6"	“Share premium account” may be presented either on face of the Balance sheet, which is the default presentation, or as part of the note “Other reserves”.
Non-refundable advances - Map number “2.P.8.11”	“Non refundable advances” may be presented either on face of the Balance sheet or as part of the note “Other reserves” which is the default presentation.
Related companies/ Directors'/ Shareholders' balances- Map numbers from “1.E.2. 1” to “1.E.2. 6” and from “2.H.3. 1” to “2.H.3. 6”	With this option “Receivables from related parties” may be presented either line by line for each map number on face of the Balance sheet or as part of the note “Trade and other receivables” or “Trade and other payables” which is the default presentation.
Government grants - Map number “2.H.6. 2”	“Government grants” may be presented either on face of the Balance sheet cross referenced to a separate “Government grants” note or as part of the note “Deferred income” which is the default presentation.
Special contribution for defence - Map number “2.H.4. 7”	With this option “Special contribution for defence liability” may be presented either within “Current tax liabilities” note which is the default presentation or as part of “Trade and other payables” note.
Payable dividends – Map no 2.H.2.20	“Payable dividends” may be presented either on face of the Balance sheet which is the default presentation or in the note “Trade and other payables”.
Authorisation wording option	Choice between 2 options, ‘authorised these financial statements for issue’ and ‘authorised the issue of these financial statements.’