Boss baki na your 3 Aircraft!!!
FYI its no longer called a "balance sheet" its called "Statement of Financial Position"....Balance sheet was droped like 7 years ago. That alone tells me you dont know what you are talking about. Even that IAS 1 you are quoting and purporting to know so much about will not mention balance sheet anywhere. Don't be too stubborn, just read. Then again why should i care about your ignorance? 3 Aircraft it is 🙂🙂🙂!!!