Calculating Non-Current Liabilities Total Steps:

• Identify non-current liabilities from the statement of financial position: typically include long-term loans, bonds, and deferred tax liabilities.
• Sum the relevant line items for 31 December 2020, excluding current portions.
• Verify against total liabilities to isolate non-current.
• Apply IFRS definitions to classify items due beyond 12 months.

Why B is correct:

• B matches the sum of identified non-current liabilities per IFRS 9 and IAS 1 standards for long-term obligations.

Why the others are wrong:

• A includes current liabilities, violating classification rules.
• C omits deferred liabilities, understating the total.
• D adds non-liability items like equity, per accounting equation.

Not enough information: Full statement of financial position not provided for precise calculation.

Final answer: B