=+Statement of Comprehensive Income for the Year Ended 31 December 1990 M RAY Distribution International BV Limited DFL000 €'000 Revenue 12,600 10,871 Profit before taxation 1,750 2,600 Income tax expense (210) (1,300)

Profit for year 1,540 1,300 Balance at beginning of year === 480 Dividends paid during year (S00 nontsiese baeeh teste Balance at end of year 1,040 1,780 610 INTERNATIONAL FINANCIAL ACCOUNTING AND REPORTING Statements of Financial Position as at 31 December 1990 DFL000 €000 Assets Non-current assets Property, plant and equipment 600 3,240 Investment in M Distribution 2 400°

al ——— \ 600 640 ‘

Current Assets Inventory 2,020 2,090 Other 1,164 L472 3,184 3,862 Total assets 3,784 7302 Equity and liabilities Equity | Share capital 1,200 «, . 2,000 Retained profits 1,040 io Sachl WF 251 2,240 3,780 Non-current liabilities Long-term loan seers _294 Current liabilities 1,544 3,428 Total equity and liabilities 3,784 7.502 Additional Information %