Table:
|  | Airtel | Telkomsel | Globe | AIS |
| --- | --- | --- | --- | --- |
| Group - 2017 | S$ Mil | S$ Mil | S$ Mil | S$ Mil |
| Statement of financial position |  |  |  |  |
| Current assets | 4,378.4 | 3,546.3 | 1,481.6 | 1,368.4 |
| Non-current assets | 45,611.2 | 6,169.6 | 5,548.1 | 10,027.2 |
| Current liabilities | (13,568.3) | (2,547.9) | (2,344.3) | (2,994.1) |
| Non-current liabilities | (20,676.7) | (886.5) | (2,909.5) | (6,816.6) |
| Net assets | 15,744.6 | 6,281.5 | 1,775.9 | 1,584.9 |
| Less: Non-controlling interests | (1,399.0) | - | 0.4 | (5.7) |
| Net assets attributable to equity holders | 14,345.6 | 6,281.5 | 1,776.3 | 1,579.2 |
| Proportion of the Group’s ownership | 36.5% | 35.0% | 47.1% | 23.3% (1) |
| Group’s share of net assets | 5,230.4 | 2,198.5 | 837.4 | 368.2 |
| Goodwill capitalised | 1,229.0 | 1,403.6 | 381.7 | 293.3 |
| Others (2) | 387.6 | - | (139.9) | (2.4) |
| Carrying amount of the investment | 6,847.0 | 3,602.1 | 1,079.2 | 659.1 |
| Other items |  |  |  |  |
| Cash and cash equivalents | 348.7 | 2,371.9 | 229.1 | 522.0 |
| Non-current financial liabilities excluding trade  Current financial liabilities excluding trade and other payables | (19,774.0) | (570.2) | (2,658.7) | (3,690.1) |
| Current financial liabilities excluding trade and other payables | (3,884.7) | (76.6) | (353.6) | (187.4) |
| Group's share of market value | 10,995.3 | NA | 3,544.1 | 5,013.9 |
Paragraphs:
22. JOINT VENTURES (Cont’d)
‘‘NA’’ denotes Not Applicable.
Notes:
(1) Based on the Group’s direct equity interest in AIS.
(2) Others include adjustments to align the respective local accounting standards to SFRS(I).
Question:
What is the topic of note 22?
Answer: Joint Ventures