II. Long-term liabilities (330 = 331 + 332 + 338 + 339 + ...)
4. Long-term borrowings
B - EQUITY (400 = 410 + 430)
I. Equity
(410 = 411 + 412 + 421 + 422 + ...)
1. Invested by the owner
10. Profit after tax Undistributed
II. Funding sources and other funds
(430 = 432 + 433)
2. Funds invested in fixed assets
TOTAL CAPITAL (440 = 300 + 400)
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