The minimum line items that should be included in the balance sheet are:
a. Property, plant, and equipment (PPE)
b. Investment property
c. Intangible assets
d. Financial assets (excluding amounts shown under (e), (h), and (i))
e. Investments accounted for using the equity method
f. Biological assets
g. Inventories
h. Trade and other receivables
i. Cash and cash equivalents
j. Trade and other payables
k. Provisions
l. Financial liabilities (excluding amounts shown under (j) and (k))
m. Liabilities and assets for current tax
n. Deferred tax liabilities and deferred tax assets
o. Minority interest, presented within equity
p. Issued capital and reserves attributable to equity holders of the parent