Sample financial statements

Illustration lA: ToolCo Financial Statements
(ProposedFormat)
STATtrMEN'T OT' FINANCIAL
POSITION
As et 31 Dcemher
20r0
BtiSINI]SS
Operating
Accou0ts receileble, 1rads
Less allo$'ance for doubtful accounts
Accounls rcceilablc- n€t
hentory
Prepaid adrertising
Foreign exchangecontracts--cash flow lredge
Tot{i .\h{ fi -tc rn Jsse!:
Pfoperty, plant and equipment
l-ess accumulaled depreciation
Propertv, plant md equipmenl, nel
lnrestment in aswiate A
Goodwill
Other intangible assets
Tbtal ltttrg-tetn assets
Accounts pa1'able-trade
Advances lrom €usitoners
Wages pa-vable
Share-basedremuneration liability
Current portion of leaseiiabilit-r
lrrterestpay-ableon lease liabiliry'_
'littttl
short -l ent ! iehr t n i es
Accrued pension liabihlr'
Lease liabilitl' {excluding cunent portion)
Other lcng-term liabilities
lbtal lonp<erm Iiab it it its
Net operating assets
lnrcsting
Available-tbr-sle fi nilcial assels(short-term)
lnlestmmi in cwiate
B (longtenn)
Totrl inr'€sting rssets
TiET BUSINXSS ASSETS
|rl]\iANCING
Financing asscts
Cash
Total linancingassets
Finauciag liabilitics
Shon-term borro*ings
lntuest pay-able
Diridends palable
t ilal
sn(, tI - ltrtn.lt tuu t I t1g I t( t h t I t | rcs
Long-tem bonosings
Total
financing
liabilitia
\ET FINANCI]\6 LIABILITIf,S
DISCOITII(L:f, D OPER.ITIONS
Assets held for sale
Liabilities related to assetslreld for sale
i\.f,T.{SSETS Hf,LD FOR SALE
INCOiltf,, TdXES
Shod-tefm
Delened tax ast
hlcome tares palzble
Lo|lg-tem
Det'erred tax asset
:if T I\COIIIE'T.4.X ASStrT (LIABILITY}
,\'tIrl.tl/tfS
EQf:IT'!'
Share captal
Retained eamings
AccurnulatBd other comprehensiveinconre, net
TOTAT
'I'otal
2{X}9
945,678
(2i.64?l
922,036
679,174
E0-000
6
-\JZ
l.tt64,AO!
5,112,700
(2-:'67.620)
2.845980
261.600
1s4,967
35.000
3.296.6"t
(612,556
( 181.000
( l 73,000
{.i9,586
ii5,I75
{14.825
ll.air.tjS
(293.250
{361,325
{33-488
/588.063)
3J39*50,1
{t3.6A0
46.750
520Js0
3,859,854
l_174.102
I,t 74,103
(562.000)
)
t 140,;10l
Jfo ooo\
(722.J0l
(2.050.000
(2,712,40t1
{1s98199)
l tin
I,373.092
5,08E,500
i? o?1{ont
1,065,000
140,000
154.967
i5_000
3.191.16?
(505-000t
{425,000)
(:00^000)
(21,165)
(-13.i00)
i I 6-500)
{t .2{tl. I 651
{i29,500)
t296.s00)
{I6.100i
(8r2.I oq
r,871,795
485,000
39.250
s2dt50
3J49,0.15
861.941
.E6t941
(400,000)
{ I I 2,J61)
i20_000i
(532.t63)
{2.050.000}
(2,S82J63)
{ r,7?0,62r }
4ar6,UJZ
876,650
/ioo nool
.t76,650
4,426
112,5t4)
8,907
{6i,679}
R56 R1-)
{;1{lo {lDO\
.39.8.13
80-160
(2&255)
2.690.I 31
2.130.162
11327.24O\
i r.100,3s8i
{ t62.5i4)
trOtllTl'
541.i75
{13,i:i4)
5?7.8.1r
767,t02
?5,000
{2.69{r.132}
A5JE8
( l J41,000)
(648,289)
{ I39.171}
(2,13{),;161)
short-tcm assets
Total long-term asfii
Total rssets
1,t97,021
3J83-23t
7,5E0352
3,6$5,591
3.6r,lJ77
Total short-tcrfi lilbilities
Totd long-term liabilities
'forrl
liabilitiss
{2.?52,0s7)
{2,65&{K3l
t4$90,t20)
(2,t97,86'
(2.89r.r00)
{i089Js6)
7Jre968
lllustration 1A: ToolCo FinancialStatements
(ProposedFormat)
STATE}IENT OF COMPRSHEI{SIVE INCOME
For th€ ],err ended
-ll llemlxr
2010
2r)09
BUSINfSS
0perrting
Sales.r5fiolexle
Sales*-reiaiI
?.79{t.680 ?.591_400
Tbnl rcrenut
Cost oigoods sold
&laterials
lakur
Or,erhead-depreciation
Ovdhead-- tlespan
Olerhead.-{ther
('hruge rn inrentory
Pension
lrss otr ob$lete and danmlied inventor-v
'Irnal
3.*17.il'A
( I.04^t.lt)0)
(405.000)
(2 ! S.300)
t l2$.640)
iil,l60)
l{n1,250)
i 51.9?-{,
{?9.000)
cosr ol g'sorissald
Grassprolit
Sellitrgeryens
Advertisng
Wages, mlaries anrl benefits
llnd debt
0th€r
Totul selling apenses
$encral md administrativeexpfi$es
wages. sltris nd bsefits
Deproianon
PensiDn
Share-bawd rentunsatron
Intere* on kYsc liabilii-v
Rc*rch md derelopnent
Other
Tottl gereta! and adnxilisarolile /.rFe.r.ssj
httom? lxlbre 6*$ aptrntisg i€n$
Othcr operatingincome{expeose)
Shareolpsfit o{'assNiateA
Cain on disposl ofpropery", Flmt 3nd equip[Ent
Realizrd gain nn cash flow hedge
l..osson saleofreceivables
lqrainnmt losson goodwill
.
lbnl orhpr operdling int:one (expens{)
Tohrl operiting income
lnftsting
Divid€nd ircofie
Realizedgain on arailatrle-tirr-salesecuriries
Shrr€ ofprolit ofs;ociate B
'totil
isaesiiog idcome
TO'|'AL B{.;$tNASSli{COME
FINA:!CING
hterest ircorre on cash
Totil llnrncing Ist incom€
hterest expens
Totd finrmirg liahility cRpstrse
TOIAL N}:'T FI]\ANCING EXPINSf,
h'illit li'oh continiliag Fptradot8
helate ises and oth€r toilipr€htftsht iecone
I\CO*'E TAXES
Income ts exlEn*
Net protit liom rantinai,tg oFera;ions
DISI'ONTINTJED OPf, RATIONS
orrerrtions
0n
disontinued
kss
'I'ax
boelit
NE'I' LOSS FROM DISCO}I'NNUEI} OPENATIONS
NT:,TPROFTT
ll'iCOM[ (after trx)
OTHER (iO*lPRf llf,,llsM
l.:nrealizedgain on svailabl+for-salesecurities(irtvestirg)
Rel'aluatim surplu {opemting}
lbreigtr csrrency trilslation aljust<onsolidaled suttsidiary
Linrmliz.edgatu on mt tlo$ hedge(operdting)
Iireigu cunmcl. tasslation ndjust --associate A (or!ilsting)
TOTAL OTHOR CO:!{FRE.HENSIVN T'iCO'VIE
'fo'l'AL
I:\lco]ln
co$lPRl:H[Nslvf,
ljsic eanings per shs
DihrfedearEise$m sh*rc
l!.969.4)-r)
t .513.1
75
6,17.850
3.lt9.jtli
iq25.000)
t450"U!0)
(2 t5.0{xjt
{ 108.00{r}
{?7.000}
('16.853)
{4?.?-s0}
tq.500)
':8.403i
'fiit.6t7
50.1100)
{60,000,
(56.700r
52.500)
(23.0681
15,0i4.t
't2"500)
{r3.500)
{ I -s3.}681 ( I 30.034)
t3?1.300) {2e?.500)
{58"500t
tJs,8?0.)
(51,9751 {47.?50}
( I 7,000)
t12.023i
( 14.8251 { r6,500)
r8.478i
{7.850i
f 14.600)
r 15.768)
(t94, I 89)
{459,:{tu}
870,7t6
$?1..rJr'
2:i.760
22.650
1.996
{4.98?)
45.4t9
9t6,t37
,<4.000
18.250
?.500
,y" Itrt
995.857
22.(lt$
3"700
(2.0?5,
i:i-r.03i)
{! | . 3 t 8 )
8r0.0s5
50.000
?.500
3_250
50,750
870,805
8.6tS
rlolt
{ il 1.35:}
(11t-15?)
{r02,?33)
$y.r,/54
s_s00
5s|Xt
I 10.150)
(t l{f"25{t)
{104,750}
766.O55
i3!3.625)
359.5:9
i:45.166)
470.7Xy
(31.400)
I 1.140
121.060)
r35,000)
t:.350
02,75.t\
-53&1169
44
t7.lsr3
:.653
?.094
r.825
( | _4041
Ii?;{
( 1.4q2;
| -tr90
i 1.i00)
23.16r
rdr?
56t.830
46lJrt
7.87
6.85
6.r4
5.96
Illustration lA: TooICo Financial Statements
(ProposedFormat)
STATE${ENT OF CASH f LOWS
For the yelr ended
,11Dsefiber
20r0
BUSII{}:SS
Opentlng
C'nshreeeivcdf{rrn wholcsle cus{oM€rs
Cash received flom retail ustomsn
1bt{l cdsh coli,'Ltttl liont ctLsnntt"s
Cash paid lirr guods
:vlateri{lsp{rchases
l..aborr
Clverhsrd*1runsporl
Pensi0n
Qrerhead.-other
Totci cash ltilid.fut gqods
Ouh paiellrr selling activities
,{drertising
\lages- xluies and benelits
Other
Totul ush ytitl lor sellirig actirititt
(iash paid for gercral md administrative lctililies
md benelirs
$agts. inlri*
{iontributiors to pemiu plan
Capital spendifures
Lear paym€rts
RcMch fid developmeot
Scttlemerrof shr+base.{ r.'muneraiion
Other
Tota! cash ptid.fbr generai and adntinistt'ative nclit'ities
(irsh llo*'betore oth{ operdting ilcti|ilies
Cash frorn otha r>pet"tirg activitis
Dispsal ofpropcr*'. plant and equipment
lnvesmert in assiare A
Sale ofrceivable
Settle$ent 0fcash tlos' hedge
Totai cash receit'ttl {pakl)lar ottter opemting eciivities
Net cash from upersting ictivitits
InYesting
fi
n:ucial
assets
Purchre oiavailable-for-ule
Sale of available-fc-xle finmcial assst:
I)ividmds received
:\et cish from inY€stingactivitim
IET C.\SH FROltvtBUSIIiESS,\CTIVITIES
}.INANCTNG
lnlerest receivrd oa csh
Totrl crsh from finnffing rsett
I\oceeds frsn issue of sh$rl-lenn debt
Proccd.s liol issue oflong-tenn debt
I ntiresl paid
Dridercls paid
Total crsh lrom fiuncidg lltbiliti€s
NET CASTI FROM fl NANCINC.ACTIVITIES
(hdng€ in {flsh.lion &$inu$g op*dtiow heiore nxes and equitl'
I]YCOME TAXXS
C'ashtaxes pard
(:!!ahge ln &sh belcre disnniinaed operations tnd eqillyDtscoN'tlti u tiD 0PER{'lloNs
Cashpaid fiom diwotrtitruedopetations
NNT CASH FROM DTSCONTINUEII OPERATIONS
Chunge in xsh belort equitl'
EQUITY
Prreeds from reissue of treasu4' stock
NT,TCASH FROM EQUITY
Effecl of ireign erchangc r81eson csh
CHAiTiCE IN CASII
Beginnitrg crsh
fndinp crsh
2009
?. t08.754
?03.9EE
:.tit:,74:
1.r28,798
643.275
{935.5.14)
(4 r8.%6i
{ 128.610)
{ 170.100)
{i!. l60l
{785_000,
(475.3
r3)
{ l08.ur0}
( r57.J00)
t27-ON)\
I I ,61t5.109)
(6J,000)
(58.655)
l Ii
a^fr!
55)
tl
lil)'l7gl
( I 70,too)
t54.00(,)
(s0.000)
(8.478)
(3.60?)
{12*t{i}
{63t.519}
-l-r($.65?
.07_'
. t l
i.rj
{75.000)
{5s.453}
I 12.50f,)
( l,t],953i
ti !4,134)
( I 57,i0{J)
r50.{}00}
(7.850)
,:
liql
{ t?-000)
l9)
{544,9
-iJ1,J*8
3?-650
4y.05:
4tJ7.7W
{ 120,000)
10.000
3 . 15 0
( ta6.$t.ti
!245.18
56.100
54_000
l I0.lrx,
5r7.809
{ 130.000}
5l,0u)
50-000
(r9,0m,)
r95"538
8.i)00
3.102
t rilq
&6r9
r6:.000
t8S.5l.t)
t86.400)
{7Jr4}
?05
5 Iti.sI,t
f28l 2?li
5,500
5,5{n
I 50,000
250.000
{82.6E8i
{80.00{t}
217312
242,817
43|i,354
i I9-i_7861
237,]93
241,564
r:5821
{ | 1.6501
{r?.582}
:14.7 JI
84 ?40
84,2d{)
3^?09
,112,16t
ti{t
gdl
r-r74.t02
(r r.6s0)
:J:.v 14
78-000
7Eo(Xt
1.D27
311.941
tvt-fifitl
E6t.94t
Illustration 1A: ToolCo Fin*ncial Statements
(ProposedFormat)
RECOIiCILIATION
OF CASTI FLOll'S TO COIIIPRETIENSIVE INCON'E
l'or th. rsr
R
Chrdq6 in As*ts {trd Li.biliti(\.
(
\d
Staiemlnt ofCash Flr$l
B{:SlNtSS
Cptrrting
Crsh rceeircd I'mrn riholcslle cuslont*
(rsh rec€rred*onr reliiil cu-\lc.n€N
'lotal
<tsh tolltrttt!
fash pud {lr gtud:
l\lateiais irilrchnses
Lu-oour
from
l€frerssrements
Crlh Floss
.{ llocr{ions.
gnd Other
enderl Jl Dc{embcr 2010
n
E
St:trurent
I.rom Red€ssf{merts
R$c[rritrg
Vrlurtion
dll Othet
:..?!{}.i,t$r
6ri? Sht
.lltl.l?i
1G-Ja;7i
frorr iilJtat a'rj
{ l|7-i-i6)
I 3.'i6(
lr$. l?5
(l ! 9.3rxr]
i l : (il{ii
{-1?.Itt)i
{lrl t(xl)
.Bsh Nid.br
ge\X
( ash paii tirr scliing actit irtx
.{d\e{!srsg
}v.srs. .elrri* sd h$ei;ls
i |.635..tr19r
J.l:.iJ-3.1
{1'S.o{xii
f5E 655)
f)1her
Tifal t nrh paid.i& iilli.tg .ff lilixis
Cash paid iir gcneral ruid *dninislratt\c lclr\ilres
Wrg.s. sl$ie5 $d b$eiils
Cenlaibsions lo pensNn pl$
CapNI .\pendrh{cs
srtlleorrl ol' sh!.qhrscd rcrflun€miioo
l-eascp3rNenls
Rseafch anrl Ce\dldpfrrert
Otict
|bn! casb paiil fot g*crfl1 dail d(i{rfi. tlriri/i$
(idt tkx b,li t t
ci!/,a!iie n.tit ii;6
"tln
li\h lionr odreropctsling rcii\11'es
plo!$d
eqoilnleDl
Drspo<alof irroperrr.
lnlcstoenl in ss0Erila r\
Seiller1ilt ofrish llor hcdse
SJe ol-recir \ sble
f,tel crcl rt,'A,ed fio4 atlkt o!,er.tiigo.ti\'iti6
l\ei crsh lios opeBting acti!iti$
Investing
Dirirlcndr leccirerl
Saleoiriarlable{brsale finmcial rssets
9.Ut]il
i:9.t(xi)
l:9,txlitt
{6t,.!x{}i
i:r.7r'l)
{?1.{rrlt)
{ !13.5{n}t
l.')55
{ll.{)b8}
| | j.3ixl,
:6tl
Ii.t/.t5-s,
{i il_llrl
(l i!'. llriD
t-<J-rllj)
F.do:)
{a$_{{r}}
(lt.l?tal
{ | I ?ti)t
I t^ri1)
I'p.l25
-i.1.{}xl
(ir.l{21}
{r:.1?i}
,r5.t7J
.a:8.6i7
i?-ll{ilt}
t -14.itil
i.l9.-il/
l?.r)-tl;
{ 1:.Or}}1
1.{ol
s-aliil
,i9.il5:
.r0?J09
(j91)
{x txxt
j3::.3{xr}
i: t,975)
9.!XXi
(59.$2!r,
il:.i'33)
( l.{.,1:5}
t*.f,71t
r1i ?(,tt
ir].::{i,
:,7J{J
I I.iti)
tlq.Ni(i,
2-i.7frtl
l. lslt
tJ.,)lt?)
jf.77-r
(:.1.J!4t
503,717
t2,918
{r0,227}
t7u.7l 8
l2-is.t
li.7{d)
3.rr('
('i.<lt(l )
lJ.4i9
er6rl?
:-l.i {{t
aai.l{!'
f,tl.8-i{)l
I 10,1oil
5ri,809
(l?,tit{r,
.167.867
I ti.3.-itt
t?,938
7,i00
(2.7t71
Tonl aas,r from frnasains assetl
Dirldcnds ilaid
Inlercsl Fod
liofi r!,!olce ofsharFiailr debl
ltfrrr:er'Cs
Totrl cash from linencing liabililig
NET C-.{Sn t?Or\t FIN-.li\Ct)C AeTM'rrES
Chargt i^ &sh.liits, cailrixilng olaritiod
b<iofa t{6.s nn<i &l!it:;
tt6.{r\}t
{J--1.:1.{i
i{ri.lXx)
(7.9141
705
DISCOi-I'll\ tf 8D OPERTTIONS
C&shpdJ lrdm.lisconlnued opcrrtitns
!'ROM r||SCON]rNt*tD
OpRR,\IIONS
i:iail&! in .$, i.1tJorceqiii'
ti6..! {!
{:7.rt"lli)
lti:.r{It}
{ | i l.-i-r:,
{10.3,4tE}
(r{r3J,r8)
l:.9t8
t).i: i
x93.1
54
J64.1!9
']8l-]: ! I
i.tii9.t
(:i.4rJ4)
(.313{r25t
.rlJ,t).tJ
53e,::9
t19Iil 8)
( ':.5X?)
{l.z-:lzi
Libour
0re*ani-depreciatiou
O\ediea.J fios|e t
()rsh{6d--rIhct
Churgc in ilrotor-r'
l.oss on rbsalete od.iMaged
Tttul cosr o{gcodt sold
<.i'o.s ptoJii
Srlirng e\tloss
I l.l-l{!
I I,3.10
lt,9:r8
tl 9,Ert)
a)t il<r
Wxg*. srlxriei ed tlenelils
Bad dehl
OtSer
Tohli seilisg e.llert?s
Gseral ed adnrristia!re e\Fdses
\\ ags. ralans and be0elils
Pqrsiixt
DeprsiDrirn
Share-bxeJ renrwcralon
lnle(st un lese liabililr
ReseDrrhsd derelopmeol
flther
Totai genet t! an<i ctdniinislrdthl' al)an9,tt
INnft helitt? oilEr t4datiag itefr\
0lher liFcmtng inco,ne (erltnse)
Cdn on dispos.l ofp.olE ll. fleil md gquprtcit
Shln ofproiit t'fxsctrate '{
Rsalired grin oo cch flol he<lge
L{s: rn saie olroeilable
fiilel a&ct olqratiilF innne
Totrl op€ntlng ilcoffr
lnv€stl{g
Diridend incrrme
R*lrred gain .rr $ailabie-lbr-s.ie liror:iil
Shtre sl proti t oi dstet a{e B
T*trl hYesting income
TOTAL BliSttiE$S IXCOII n
TIIiANCINC
lnterest inrose 0n csh
'fotal
llnatcirrg rst itconrt
lf,terst ertensc
tDlit ,ion! .:ailt;niling op?fatio$
bdote ta.tq and othet totlprdrcisi*
tfic0il€'fixES
Incomeaa\ arPensr
N.t l)rDfit lio\ &nliiring
:.ililf
{ l.+i*t
tu-7tl
:1,671
35.609
iilcotr
opeftlions
D oP0&rTr{)Ns
otscot\TtNtif,
{31..11{)i l,css,:n discoriinued trpcraticns
t: u.i
Ts benefil
NTT LOS$ FROI}I DISCONTINT'IiD OPER{TIO:
t]r,{60)
slx-s9
*E'' PRCJSII
OTllfR
;e &tsh h"tart
8t.is
C{J}tPRCHllitslvE
${COtlf.
(rltet tax)
i7.tr3
l.inrcalt/€il gxrn ro u til:ihle"l'*r'irie securtues
1.1.15 lllreolized grin oa cch {lon htdge
7.M
t.8:i
{'*snt
ih*trn
{lll-152} Total nnan.ing Ilabilttl ef,pc[se
t 10r,71-1) TO1 AL \ET Fl^"AfiCl!\ic tIKPEfJSE
-!Ii._r I{
lNcot\tET.{xrs
dilil equit.t
19.i5$
99S,88?
t a;lr,
fi (!t{i
iil.ash b.lbre discttstiilted.rp{nttutr
{ I .1U,1.1{rOi
{-lr5.txr!r)
{: i .(i75)
(: l".3ixl)
{ t2ll.rlru
l3l. ltill'
(.J;.:5r)
rfr.{xil)
.r6q.1:5 )
7..'i{xt
}'INANCIiYC
llierlst reogi\di oa cash
NriT t.\liH
| .:6,!.r)i t1i
q_txr)
l{el cash ftom io}sling a.tisitieN
NET CASI| P&On tstjsllftrSS..\{:TIIITIES
opf.riidg
Seies- rholesalc
Siiss-rclril
fost oi'goods sokl
r.l; I
if l$.(r&),
t i i|.1{l,t}
{it{i l-iiii
(hs"g.
lncome
BtjsrN[ss
:. i|tr-15;
?ri3rtx
0\ erhe!d-lrNnspo(
O\erirr)(J<ther
'Iitial
of Cornorthensiv(
{;omp reh enrile
lfrdnc
6S
{2t-d5a}
?.1i!i4
tl-q!4)
S.trrli
2-1J6l
:6t.8,{}
Forei:tr curfcnc]..lrdslition idj6l--c(nsohdited sub
Fo@_cnailnsrl lfs;ldion a{jusl-as'*'a{e A
Ri'ral@lioo srirpl6
'rOIAr,
li-(OMl:
Ctl.Hl:R C0ilPRrHl:ilstvE
xslvE INOO|IIE
T0 r,lL colrPREHf
lllustration lA: ToolCoFinancialStatements
(ProPosedFormat)
'ro
coMPltEHEi\',5lVEINCOII'E
RECONCTl.l-.trlolto[ c.{sn }'l.(}ws
l)
R
(l{oliod
in Slal4ilteill
of Cssll
Flour
I
0prrtting
'('xh
r*ei..xl iiQm rbolsale ruslr:niers
<itsh <oili
F
h---;;;l;f
*KrLtsbtlilln.ErclurtilgTensrqio$Ali1Qgg:
$rom Refr€sutements
lot fion Remestrettetrls
Recufing
,icaruals.
Vrludioil
,{llftfltiors,
CaJh
r1,llother
xnd Other
Br'slii€ss
nila!
D€cenlber:009
E
;
|
I
t"L! lion;
tut:otillts
Crsh prid f;rrgrxr{s
l\l:!.flxls i!urrltxss
l,ibour
Srrl€nr('dt of ComDteh{nsire locoore
Comprehensive
lrtcornr
IB!C+D+E}
-.-' 9:5 ?9fl
6rlj7)
-','i;
78i.1XX)
i
{7,i..il i)
i:7-j!i1)
6d2.8r:
?.:(.)1.{x)
{,^17,!95{!
.i,:,19.-:Ju
( I J{i.i,ild}
:i.it_i
l(ii.::!)
(3 I 5-i{r!,}
tt):5.ri,r,)
{"1:r!.1)ix,}
{.17.:ilri
(: l;:.13!r)
i li,*.(ilt))
(:7 rx{,r
(.16.8ii,
i{;.853)
'Ioriti{:e\h
P*ki iol
('!sh pxrd iilr sillrng i$\ ilres
AJ\cat-qin$
$'rgd. )al!t{es :fd b$dills
t)lher
Totsl r$l' Pdid ior s.'ii ig d.it!?iid
Crsh prr.1lrr Bltr*rl xnd rdrninr\lrlii\ r s!\ dis
\\'ages. so!rrresmd beaeii:s
t'ooitibuloni Ll pens,o[ Fl.fr
('a!'itJ e\p.ndxuts
1l,ji-r.Ir-tj
!,t19,:6i)
:7:.:iit)i
191.887
i7i l{{li
(:i^ia3!
]r-1[Rt
l..rrl
{ I s,.rid}
{ 12.,r{{}i
t l.t:,9J.ti
{-}If.ll-{}
t I 5l-5t{!}
i,lli.ri!t
6,Iit,l)
n.inq
t!.f0{t)
i').5Nt)
l.i.7f-l
6.1IXi
5!,-alail)
{x.('(':i
(:ash l'*il olhai {rlBratingacririties
Itr\ e!lnrot irl .ssoci3li r\
Scle ct'rereir $b!e
Setrlctucnlilfr$h llo\\ tql$i'
Tolal.6,
l5 r)tn,i
i7.x:ri)
{ l:.irix1i
ia6$;)
i-l J.,l{,s
+9i,,r:J
!.'il{i
7.O0!l
i l!r.{lar
i lri.rrxii
i:50,
l.i!,it
{ !t6,ti0i
2215:18
60t,9f5
Ll00
{ I lli.ttn'}
5l-.n!1
|,tr!_ixx)
("l].5r!ri
{, fri.orit
lii.ilni
l,l 5l)
ri.500r
:2.ilini
(2.02i,
tlJ.l133)
paiC f$ o!htr Dpe'atittg 4(!!riiit'r
Nat trsh trom operutiilg ac{irities
0. eilledd--olher
Ch6l;e
in inrenton
| .4| {J.647
Tonl
.alt
6rnss
prolii
nJ gtndi
inleolas
sold
.rFedset
Adlrilissrg
{.lri 1i}(i} I
md benefis
Waso. srls.s
{r2.i00} I
t li.it3-l)
olhet
fi1.:1fi) I
i ! lr,Q"t4l I Total seiiitg t:t7xt*es
I G*ecrl m,1 ulninislraive espa*s
(2r?.5{X}) I
WEg€r.srhn6 sd benifits
Pds'on
l-l?:-1{t!
I
I
(5$.5{{)} I
Deprscidion
(;?,(xli) I
Shar*b*edemunetetion
IntEt sn lese liDbiitr!:
t i ar.5li!t, I
Rcsdcll &d der el$lnnerl
i7.s:li I
Odter
i l.l_61r1) |
eq,ansci
i'119.:&t) f Total getoal and eilnihisirai|e
lni:one btiote otlw' o?.r.rii'rg itdtt
32 1,il r
I
I
I Olher operarag ircorE{e\FiNe!
Sharedft.olit \rfasrsclalc A
::.!{xi
I
Lo$ ot srle ol'r.ceitrble
t:^1r:5) I
Raiired gai,rcn cxh llt* hedge
ltax, I
lmpdmsl loss tn Soodxill
13i.|3ll I
I e"i.r"sr
I
l{!t.150
sold
d{p.*trl@
01e*aad
(h erhead'.-{tesfxxl
S.lling
{ 16.:{ill)
!( ii|{i'T
da'tiiftt
Ioaom
llxlenrl!
Lr.s: on obsolete and ddrmged
(t)5lHrl
t-il(.,ilni,
S.lll€men! si sirire_t'tsedrcnruneralicn
Ler\e po: nlsts
lleseerchuil deteloPn:ent
t)lher
'fttti
dslt pald lbt grr.Mi Iil.i nd'tit
{'dsi /lrt' i'r'Ji}r da.ire|olHtlitg
ofComprahensile
!ries-gholeinle
Sales -retarl
Cosl tl gosd!
lilS.{xx}i
(27-{}Xij
0\erh$d- !:s!,)on
()\.theod*nihar
( rotiotr in Stltertenl
Op€ruting
(24.5iE)
(lL,15ni
810.055
aPerdlng
iirtdi
olh$
Tohl
opePting
tnaor,?
income
tr!eSIrng
ldrelting
Purchrseol$rilcble_for's.J$ fidancril :si{lr
Slle of irlnrlrbie_iirr-srle finucrd xssi&
lrilid.rds rsctred
l-35ir
Net crsh from inrstisg ecliviti6
Ner C;\SH fRO$f BtrSlri€SS {CTIVfrld5
!'$i.'\fic I N{;
lnterest r^ei] ed iu c$h
'fotal
Chttg,: h *sh fi'ottt t otlitt?i,g atardlm'lj
itelote nt.tt; and <Ytit
Fnoi\l
5F00
: si,.{)t}i)
:tir.rxxI
{t:-6$x}
rxi, its;l
8.ilX)
(2r-r08t
;51{1
opftali)at
24:$(2
,.1 rt,,l-t/l
illti! elttt!
oPf R{TroNs
DtscoNTl:\tieo
a:rldnsP rlt rtslr i).'.tol." ?g'il!'
5*-{Xl
i I )ri.i;in'l
i:5r!_(i{ioj
{?7.5{'3}
*t, it!,
f1t lt,
I l(13.i${'}
nlSCrOj{rlN lrED OPIIR:\'f lONl
C*h p:rid liln Jrscontlilu.d openli.!is
)inT cAsu
E6,5jru
683.415
i 5ix)
cash from linntrting nss't!
pfrtesds lirnl lssle ol shr!1'letn debl
Pnceeds fror i+sricof ldn!{emr {8bl
klletesi fild
Dir riirnds prid
Toitl crsh fronr fiilrtrcitrg lietrilitict
Hl'iAit{CrNC AcTl\nlES
ni*:'f UAStr fRoll
llic('luE'rA](trs
(lash lrres pud
fliie,&r tr r.s, ,r'<lrt'dir.oilJiiltk{!
(zv,0rro)
195.3t
7.to0
5it..tx!
3 25r,
60,750
8i0!0s
t347,563)
.t4t).91:
t.t00
i.ttl
lli.35tl
l:-li(l
{ t r,6i0)
tlt
r2.!5{'
8^lrl0
oii
ll-3.3t0|
rg 5il)
:.:75
t.dio
I l.{!:}
( l,11rI)
:3:.9r.1
:51582
16J65
?-i.lr6s
{2,192t
ld? ii{}
g4rn r'n ataiiable_lor_sale
iioancral
g
TUT-{L Bl;slNE-ss lNco,{E
FITANCINC
lnrcest inccmc oi elrlt
'l'olrl
titraocing {s$t intome
(t l{r.la{}}
(l0.{,?50}
Tdrl firrnettrg tiat ility elPente
TOT.IL N'T }-INAfiCTJ\C EX}ENSE
764.4J5
l{'6}
ssets
tncome
Shtre of Fr.'fit ofaisNiarc
Idterdl e\pens*
t:i..alJEt
{ I 1.6-iiii
Dtlidstl
(l I'i.?5|r
ll9i
{ lol ltii}i
I .il
Redizei
Pfrli t ian co u i nr irg oPtatiotlt
btlbre raws *nd othtt- to'nSttEhensil't' itiaoate
$icollrE TAXES
lncome ha c:pensc
liet pnlil jiail i ortituiilt
alt?rohant
DISCON'TINIJED OPf, RATIOXS
Lcs on di;untinrred cPerorion:
I $\ hcncfii
OPf,RATIONS
:\trT t,(xts FRoltl Dlscot{TtNtlED
IYET PROFIT
lrcoME
{after t8x}
lotrlt:R coMPR!:HENSlvD
i5-:7: I Lnralized gor cn sllrble_lor-sr]e secunle*
I t nrcJiued srn cn cesh ll'rs hedg.'
f,,llGl--con{'lrJslcdil'b
i I .ie:
I t"r",gn a*n.n". (sshxd
{ l_3jxl I Foreigr currerc. irsslttion ndirrsl*osicitlc A
lNcoun
coMPREllENslvE
olurn
l{.t7f, I rollL
lNc0Mt:
4 l ? l ? I roraL
a-oMPRnHE|istvE
3:.irx)'
l1:a1l
(!:J501
44t.03$