Exhibit 2 Projected Statement of Finanical Position, December 31, 2001 Functional Currency: U.S. Dollars Assets Current assets: Cash Certificate of deposit Accounts receivable Inventories Prepaid expenses Total current assets Property and equipment Less: Accumulated depreciation Property and equipment (net) Total Assets Liabilities and Stockholders' Equity Current liabilities: Accounts payable Due to parent Total current liabilities Long-term debt Deferred income taxes Stockholders' equity: Capital stock Paid-in capital Retained earings Equity adjustment from translation Total stockholders' equity Total liabilities and stockholders' equity DM 530,000 2,222,222 1,400,000 1,500,000 75,000 5,727,222 2,400,000 410.000 1,990,000 DM7,717,222 DM1,570,000 3,333,333 4,903,333 1,600,000 60,000 600,000 200,000 353,889 1.153.889 DM7,717,222 Exchange Rate U.S. Dollar Functional Currency: Deutsche Mark Exchange Rate U.S. Dollar