The layout of financial accounts is rarely the same across companies and, sometimes, it can be difficult to establish a simple picture of a firm’s balance sheet. The accounts below are for Logik plc. Construct a simple balance sheet model of the firm in the same way as Real World Insight 1.1 for years 2015 and 2014. Provide a brief report on how you think the company has changed.

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Logik plc Annual Report 2015 Logik Consolidated Balance Sheet million Current assets Cash and cash equivalents Marketable securities and financial assets Trade accounts receivable Inventories Other current assets Tax receivables Assets held for sale Non-current assets Intangible assets Property, plant and equipment Investments at equity Non-current financial assets Financial assets covering pensions Other non-current assets Deferred tax assets Current liabilities Current financial liabilities Trade accounts payable Other current liabilities Tax liabilities Current provisions Liabilities directly related to assets held for sale Non-current liabilities Non-current financial liabilities Other non-current liabilities Non-current provisions Provisions for pensions and other post- employment benefits Deferred tax liabilities Net equity Equity capital Reserves Gains/losses recognized immediately in equity Equity attributable to Logik plc shareholders Non-controlling interest 31 Dec 2015 937.8 1,117.1 2,328.3 1,891.1 250.2 72.7 - 6,397.2 11,764.3 3,113.4 60.3 54.9 730.0 15,722.9 1,394.4 1,100.8 1,102.1 399.4 365.5 4,362.2 4,144.9 43.6 619.5 1,136.9 1,319.6 7.264.5 565.2 8,671.7 1.210.2 10,447.1 46.3 10,493.4 31 Dec 2014 943.7 55.6 2,296.3 1,673.5 564.7 93.7 38.7 5,664.2 12,484.1 3,241.5 5.0 130.3 216.9 52.9 593.1 16,723.8 356.1 1,200.1 1,054.6 368.4 374.5 5.9 3,359.6 5,127.4 42.9 524.2 1,581.6 1,380.5 8,656.6 565.2 8,484.2 1,280.4 10,329.8 42.0 10,371.8