ASSETS CURRENT ASSETS Cash and Banks. Trade Receivables Inventories Marketable Securities Other current assets LONG TERM ASSETS Tangible Fixed Assets Financial Assets Trade Receivables TOTAL ASSETS ? 65000 15000 ? ? 5000 5000 85000 45000 25000 ABC Inc. ? 15000 150000 LIABILITIES (1000 TL) SHORT TERM LIABILITIES Short Term Bank Loans Trade Payables Current Maturities of Long Term Bank Loans LONG TERM LIABILITIES Long Term Bank Loans Leasing Debts SHAREHOLDERS EQUITY Paid in capital Capital Reserves Profit Reserves 30000 15000 TOTAL LIABILITIES 5000 Retained Earnings Losses from previous years(-) Net profit or Loss ? 40000 ? 30000 10000 ? ? 30000 25000 10000 (5000) ?

LABiUTIES (1000 TL) ABC ine. SHORT TERM LABIUTIES 30000 CURRENT ASSETS Cash and Banks Trade Receivables inventories Marketable Securities Other current assets LONG TERM ASSETS Tangible Fixed Assets Financial Assets Trade Receivables TOTAL ASSETS 150000 Short Term Bank Loans Trade Payables Current Maturities of Long Term Bank Loans LONG TERM LIABILITIES 40000 Long Term Bank Loans Leasing Debts ? 30000 10000 SHAREHOLDERS EQUITY ? Paid in capital ? Capital Reserves 30000 Profit Reserves 25000 Retained Earnings 10000 Losses from previous years(-) (5000) Net profit or Loss TOTAL LIABILITIES