In what section of the statement of financial position should the following items appear, and what statement of financial position terminology would you use?
a. Treasury shares (recorded at cost).
b. Checking account at bank.
c. Land (held as an investment).
d. Sinking fund.
e. Provision for warranties (short-term).
f. Copyrights.
g. Pension fund assets.
h. Share capital-ordinary.
i. Long-term investments (pledged against bank loans payable).
j. Non-controlling interest (minority interest).