=+31. FOREIGN CURRENCY TRANSACTIONS AND TRANSLATION OF FOREIGN OPERATIONS 619 EQUITY AND LIABILITIES Capital and Reserves Called up share capital 35,000 30,000 (€1/$1 shares)

Retained earnings 40,000 25,000 75,000 55,0000 Non-current Liabilities 20,000 25,000 Current Liabilities Trade payables 15,000 20,000 Proposed dividends 10,000 12,000 Bank loan a 15,000 40,000 13,000 45,000 135,000 125,000 Additional Information