Balance Sheet of Company X

	Dec-00	Dec-01			Dec-00	Dec-01
Property, Plant, Equipment	100	130		Capital	100	100
Depreciation	-30	-50		Reserves	20	20
Non-current Assets	70	80		Retained Earnings	0	-10
Inventories	50	200		Net Income	-10	30
Provisions for depreciation	-2	-20		Shareholder's Equity	110	140
Trade Accounts Receivables	100	120		Provisions for losses and contingencies	5	8
Provisions for depreciation	-2	-3		Long-term Debts	50	50
Other Receivables	20	10		Accounts Payables	100	120
Cash	199	6		Other payables	30	25
Current Assets	365	313		Short term debts	140	50
TOTOAL ASSETS	435	393		TOTAL LIABILITIES	435	393

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