CONSOLIDATED STATEMENT OF FINANCIAL POSITION (RMB AND US$ AMOUNTS EXPRESSED IN THOUSANDS, EXCEPT PER SHARE DATA)  The accompanying accounting policies and explanatory notes form an integral part of the financial statements. China Yuchai International Limited | Annual Report 2013 26 Note 1.1.2012 31.12.2012 31.12.2013 31.12.2013 Rmb’000 Rmb’000 Rmb’000 US$’000 (Restated) (Restated) EQUITY AND LIABILITIES Equity Issued capital 23 1,724,196 1,724,196 1,724,196 281,727 Preference shares 23 21 21 21 3 Statutory reserves 25 297,109 298,710 300,718 49,136 Capital reserves 2,932 2,932 2,932 479 Retained earnings 3,626,714 3,980,632 4,471,075 730,556 Other components of equity (108,769) (90,794) (107,369) (17,544) Reserves of disposal groups classified as held for sale 22 —  (13,784) —  —  Equity attributable to equity holders of the  parent 5,542,203 5,901,913 6,391,573 1,044,357 Non-controlling interests 1,807,958 1,869,954 2,042,592 333,751 Total equity 7,350,161 7,771,867 8,434,165 1,378,108 Non-current liabilities Interest-bearing loans and borrowings 15(b) 144,883 111,422 1,028,396 168,036 Other liabilities 15(a) 830 —  43 7 Deferred tax liabilities 9 100,739 118,552 141,617 23,140 Deferred grants 16 318,583 326,062 310,965 50,810 Other payables 26 83,739 91,114 106,594 17,417 648,774 647,150 1,587,615 259,410 Current liabilities Trade and other payables 26 7,150,412 6,830,083 7,611,894 1,243,754 Interest-bearing loans and borrowings 15(b) 3,551,848 2,339,273 1,230,981 201,138 Other liabilities 15(a) —  9,467 13 2 Provision for taxation 142,752 57,827 122,562 20,026 Provision for product warranty 27 307,072 268,006 305,938 49,989 11,152,084 9,504,656 9,271,388 1,514,909 Total liabilities 11,800,858 10,151,806 10,859,003 1,774,319 Total equity and liabilities 19,151,019 17,923,673 19,293,168 3,152,427