. Refer again to Exhibits 9-5 and 9-6. Show how you would modify the consolidated funds statement appearing in Exhibit 9-5 to enable an investor to get a better feel for the actual investing and financing activities of the Norwegian subsidiary

EXHIBIT 9-5 Translated Financial Statements of Norwegian Subsidiary Translated Balance Sheets as of 12/31/10 and 12/31/11 December 31 2010 2011 Assets (000%) Cash $ 3.120 $ 5.190 Net fixed assets 11,050 13.840 Total assets $14.170 $19.030 Liabilities and owners' equity U.5. $500 payable $ 650 $ 650 Long-term franc debt 6,240 8.304 Capital stock 4.968 4,968 Retained earnings 2.312 2.636 Translation adjustment 2,472 Total liabilities and stockholders' equity $14.170 $19.030 Translated Statement of Income for the Year 2011 (000's) Sales $ 1,728 Expenses Operating costs 864 Depreciation 720 Foreign exchange gain (180) 1,404 Net income $ 324 Translated Statement of Cash Flows (000's) Sources Net income 324 Depreciation 720 Increase in long-term debt 2.064 Translation adjustment 2,472 $ 5.580 Uses Increase in fixed assets 3.510 Net increase in cash $ 2,070EXHIBIT 9 G Financial Statements for Wholly-Owned Norwegian Subsidiary Local Currency Balance Sheet as of 12/31/10 and 12/31/11 December 31 2010 2011 Assets Cash NOK 24,000 NOK 30,000 Net fixed assets 85,000 80,000 Total assets NOK 109 000 NOK 1 10,000 Liabilities and owners' equity U.S. $500 payable NOK 5.000 NOK 3,750 Long-term krona debt 48,000 48,000 Capital stock 46,000 46,000 Retained earnings 10.000 12,250 Total liabilities and owners' equity NOK 109,000 NOK 110,000 Statement of Cash Flows Sources Net income NOK 2,250 Depreciation 5,000 Less: Krone foreign-exchange gain 1,250 USec None Net increase in cash NOK 6,000 Relevant Exchange Rates December 31, 2010 NOKI = $.130 Average during 2011 NOK1 = $.144 December 31, 2011 NOK1 = $.173