International Reporting Case Presented below is the balance sheet for Tomkins PLC, a British company. Instructions (b) Review Tomkins's balance sheet and identify how the format of this financial statement provides useful information, as illustrated in the chapter. TOMKINS PLC Consolidated Balance Sheet CAPITAL EMPLOYED Fixed assets Intangible assets 216.7 Tangible assets 793.7 Investments 7.4 1,017.8 Current assets Stock 373.9 Debtors 624.2 Cash 175.6 1,173.7 Current liabilities Creditors: amounts falling due within one year (502.3) Net current assets 671.4 Total assets less current liabilities 1,689.2 Creditors: amounts falling due after more than one year (488.4) Provisions for liabilities and charges (423.5) Net assets 777.3 CAPITAL AND RESERVES Called up share capital Ordinary shares 38.7 Convertible cumulative preference shares 337.2 Redeemable convertible cumulative preference shares 375.9 Share premium account 92.8 Capital redemption reserve 461.9 Own shares (6.4) Profit and loss account (180.2) Shareholders' funds Equity shareholders' funds 406.8 Non-equity shareholders' funds 337.2 744.0 Equity minority interest 33.3 777.3