=What is your view of the solvency of the following companies? Groups Y N P Intangibles 2549 2549 5700 Tangibles 151 151 12438 Working capital –254 –254 −4603 Shareholders’ equity 1530 1530 12697 Net bank and other borrowings 4404 4404 3218 Sales 1739 1739 55546 EBITDA 475 475 4668 Operating profit 415 415 −1430