Which THREE of the following are headings within the statement of financial position?

The format of the financial statements and the disclosure notes are prescribed by accounting standards and Company Law.

Which THREE of the following are headings within the statement of financial position?
A . Profit from operations
B . Non-current assets
C . Current assets
D . Cost of sales
E . Equity & liabilities
F . Profit before tax

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Answer: B,C,E