The funds collected by a company from the owners and outsiders are employed to create following assets: 

1. Fixed Assets: These assets are acquired for long-terms and are used for business operation, but not meant for resale. The land and buildings, plant, machinery, patents, and copyrights are the fixed assets. In case of the XYZ COMPANY LTD., fixed assets are worth Rs. 526.75 crore. 

2. Investments: The investments are the financial securities created by investing surplus funds into any non-business related avenues for getting income either for long-term or short-term. Thus incomes and gains from the investments are not from the business operations. 

3. Current Assets, Loans, and Advances: This consists of cash and other resources which can be converted into cash during the business operation. Current assets are held for a short term period for meeting day-to- day operational expenditure. The current assets are in the form of raw materials, finished goods, cash, debtors, inventories, loans and advances, and pre-paid expenses.