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Illustrative Financial Statements - Deloitte

Illustrative Financial Statements 2017 GAAP Singapore Ltd and its subsidiaries (Registration No. 200001999A) Directors statement and Financial Statements Year ended December 31, 2017 Preface i Scope This publication provides a set of sample Financial Statements of a fictitious group of companies. GAAP Singapore Ltd is a company incorporated in Singapore and its shares are listed on the Main Board of the Singapore Exchange Securities Trading Limited ("SGX-ST"). The names of people and entities included in this publication are fictitious.

7. Cash and cash equivalents 115 8. Trade and other receivables 116 9. Construction contracts 120 10. Finance lease receivables 121 11. Held for trading investments 122 12. Held-to-maturity financial assets (current) 123 13. Derivative financial instruments 124 14. Inventories 128 15. Assets classified as held for sale 129 16.

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