From the following data relating to the liabilities side of balance sheet of X Ltd., for the period March 31, 2012 to 2015, calculate the trend percentages taking 2012 as the base year.
Liabilities |
2012 |
2013 |
2014 |
2015 |
Equity Share Capital |
100 |
100 |
120 |
150 |
General Reserve |
80 |
100 |
120 |
150 |
12% Debentures |
40 |
50 |
50 |
50 |
Bank Overdraft |
30 |
40 |
55 |
50 |
Bills Payable |
10 |
12 |
8 |
14 |
Sundry Creditors |
30 |
40 |
50 |
60 |
Outstanding Liabilities |
5 |
7.5 |
12.5 |
15 |