Winter Ltd's financial statement as on June 30, 2017, has been prepared according to AASB 101 and IFRS rules. The company's statement of financial position shows total assets worth $87,32,121, comprising current assets ($25,233,000) and non-current assets ($62,882,100). Total liabilities stand at $13,624,000, with $9,084,000 in current liabilities and $4,553,000 in non-current liabilities. The company's equity is $16,501,000, comprising share capital, general reserve, and retained earnings. The statement follows the proper sequence of assets and liabilities according to AASB 101 accounting framework.