=+31. FOREIGN CURRENCY TRANSACTIONS AND TRANSLATION OF FOREIGN OPERATIONS 615 The statements of financial position of HOME Limited and AWAY Limited at 31 December 1995 are as follows:

HOME Limited AWAY Limited

€’000 M$’000 Assets Non-current assets Property, plant and equipment 740 815 Investment in AWAY Limited at cost 95 » AD)

835 815 Current assets Inventory 85 60 Receivables 215 80 Cash in hand and at bank 87 20 207, 160 Total assets 1,222 975 Equity and liabilities Equity Called up share capital 300 500 Reserves 61>: 355 915 oO)

Current liabilities 307 120 Total equity and liabilities 222 oie Additional Information