In the following pages, you are being given the balance sheets of four different companies for the last two years. Please note that all the figures are in ₹ crore. Further, figures mentioned in brackets are deductions. Compare the summarized balance sheets of these four companies and explain the nature of assets, liabilities and owner(s)-equity, with their similarities and dissimilarities. Also comment on the significant changes in the individual items in the last one year.

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Balance sheet-1 Particulars SOURCES OF FUNDS Shareholders' Funds Capital Reserves and Surplus Non-Current Liabilities Long-term Borrowings Other Long-term Liabilities Current Liabilities Trade Payables Other Current Liabilities Short-term Provisions Total Equity and Liabilities INFOSYS TECHNOLOGIES LTD. Consolidated Balance Sheet 31 March 2015 572 50,164 50 140 6,920 8,443 50,736 50 15,503 66,289 31 March 2014 286 44,244 405 ( in crore) 173 5,449 6,409 44,530 405 12,031 56,966