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I have a balance sheet with these items listed:

Assets
	Property, plant and equipment
	Investment property
	Intangible assets
	Right of use assets
	investments in associates
	Investsments in other companies
	Bonds
		Total non-current assets
	Inventories
	Trade and other receivables
	Trade receivables - customer's credit cards
	Cash and cash equivalents
		Total current assets
		Total assets
Equity
	Share capital
	Share premium
	Legal reserve
	Restricted reserve
	Retained earnings
		Capital and reserves attributable to owners of Company Inc.
	Non-controlling interest
		Total equity
Liabilities
	Loans and borrowings
	Lease liabilities
	Deferred income tax liability
		Total non-current liabilities
	Borrowings
	Bank borrowings
	Current tax liabilities
	Lease liabilities
	Trade and other payables
	Provisions
		Total non-current liabilities
		Total liabilities

I need help with categorizing each item into :

Operating assets.

Operating liabilities.

Financial liabilities.

Financial assets.

Stockholder's equity

The picture below is how I am then going to set up the balance sheet, but I just need the help with the categorizing.

Operating assets... Less operating liabilities BALANCE SHEET OA Financial liabilities* (OL) Less financial assets.. Net financial obligations .... Stockholders' equity NOA Net financing... FL (FA) NFO SE NFO + SE Net operating assets .... + Includes preferred stock Excludes preferred stock NOA = NFO+SE. =

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