Table:
0
A
B
C
D
1
DECEMBER 31, 2018 AS REPORTED
IFRS 16 IMPACTS
JANUARY 1, 2019 UPON ADOPTION OF IFRS 16
2
Prepaid expenses
244
(55)
189
3
Other current assets
329
9
338
4
Property, plant and equipment
24,844
2,257
27,101
5
Other non-current assets
847
17
864
6
Trade payables and other liabilities
3,941
(10)
3,931
7
Debt due within one year
4,645
293
4,938
8
Long-term debt
19,760
2,011
21,771
9
Deferred tax liabilities
3,163
(7)
3,156
10
Other non-current liabilities
997
(39)
958
11
Deficit
(4,937)
(19)
(4,956)
12
Non-controlling interest
326
(1)
325

Questions and formulas:
Question: What is the percentage change in property, plant and equipment upon adoption of IFRS 16?
Formula: (D4-B4)/B4
Formula2: (D4-B4)/B4
Level: Calculation