Extracts from the financial statements of Kafka, a limited liability company, are given below: Balance sheet I ncome statement as at 30 June 2006 for the year ended 30 June 2006 $m $m Non-current assets 15 Current assets 14 Operating profit 8 ––– 29 Finance costs (2) ––– ––– Ordinary share capital 10  rofit for year 6 ––– Share premium account 3 Retained earnings 7 ––– 20 10% Loan notes 5 Current liabilities 4 ––– 29 ––– B |