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Adersely Classified Assets/Tier 1 Capital +Allowance
current assets; long-term investments; property, plant, and equipment; and intangible assets.
Classified balance sheet is that one in which different sections like current assets, fixed assets, other assets, liabilities and capital is shown.
We can feel tangible asset,where as we cannot feel intangible asset
Classified balance sheet shows items in classification like current assets, non-current assets etc.