Balance sheet format, terminology, and accounting methods. Exhibit 2.13 presents a balance sheet for United Breweries Group, a Danish brewing company. This balance sheet appears in the format and uses the terminology and accounting methods commonly found in Denmark.

a. Prepare a balance sheet for United Breweries Group on September 30, Year 8, and September 30 , Year 9 , following the format, terminology, and accounting methods commonly found in the United States.

b. Comment on the term structure of United Breweries Group's investments relative to its financing.

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MARKS AND SPENCER EXHIBIT 2.12 Balance Sheet (in millions of pounds) (Problem 3.5) Fixed Assets March 30 Year 4 Year 5 Land and Buildings.. 2,094 2,193 Fixtures, Fittings, and Equipment.. 375 419 Total Fixed Assets 2,469 2,612 Current Assets Stocks... Debtors (Note 1) Investments Cash at Bank and in Hand Total Current Assets... 374 538 351 618 28 29 266 293 1,206 1,291 Current Liabilities Creditor Amounts Falling Due within One Year (Note 2).... Net Current Assets Total Assets Less Current Liabilities ... Creditor Amounts Falling Due within One Year.. Other Noncurrent Liabilities and Provisions Net Assets Capital and Reserve Called-Up Share Capital Share Premium Account Revaluation Reserve (Note 3) Profit and Loss Account Total Capital Employed (925) (897) 281 394 2,750 (565) 3,006 (550) (4) (19) 2,181 2,437 675 680 50 69 458 460 998 1,228 2,181 2,437