E2-17

a F +
b I -
c F +
d F -
e I -
f F -
g I +

E2-18
Hilton Hotels Corp.
Partial Statement of Cash Flow
For the year ended 31 Dec 2014

Cash Flow from Investment activities

Purchase of investment -139
Sale of property 230
Purchase and renovation of propertie -370
Receipt of principle on a note RCV 125
Total -154
Cash Flow from Financial activities
Payment of debt principle -24
Issuance of Share 60
Additional from banks 992
Total 1028
874

P2-1
Statement DorB
o
1 CA D
2 NCL C
3 SE C
4 CL C
5 CA D
6 SE C
7 NCA D
8 CL C
9 NCL C
10 CL C
11 NCA D
12 NCA D
13 CA D
14 NCL C

P2-2
 Assets
Cash ST invest Note RCV Land Building Equipment
Beginning 50,000 0 0 500,000 100,000 50,000
a 90,000
b -9,000 14,000 60,000 15,000
c 3,500 -3,500
d -18,000 18,000
e
f -5,000 5000
total 111,500 18,000 5,000 510,500 160,000 65,000

Total assets 870,000

Total L 280,000
Total SE 590,000
Cash Bal 111,500
Total CA 134,500
Current ratio 1.345

P2-3

Cash Investment
21,000 2,000
a 6,000
b 12,000
c 7,000
d 9,000 d 9,000
e 5,000
f 12,000
g 3,000
h 9,000
j 1,000
7,000 11,000
Intangible Trade payable
3,000 15,000
g 3,000

6,000 15,000

Injection Plastic Company

Statement of Financial Position
As at Dec 31 2015
Assets
Current Assets
Cash 7,000
Investment 11,000
Trade RCV 3,000
Inventories 24,000
Total Current A 45,000
Non current Assets
Note RCV 8,000
Equipment 65,000
Factory Building 115,000
Intangible 6,000
Total A 239,000
Liabilities
Current Liabilities
Trade Pay 15,000
Accured Liabilities 2,000
Short term borrowing 26,000
Total Current L 43,000
Non current Liabilities
Note Pay LT 64,000
Total L 107,000
SE
Con Cap 102,000
Retained E 30,000
Total SE 132,000
Total Liabilities and SE 239,000

P2-4
I or F +/-
a I -
b F +
c F - I
d I -
e I - F
f F +
g I -
h I -
i NE
j I +

P2-5
Debit Credit
a. Issue additional share
Cash (A) 60
Con Cap (SE) 60
b. Borrow form bank
Cash (A) 615
Note PAY (L) 615
c.Paid divident
Cash (A) 1160
Retained E (SE) 1160
d.Purchase Intagibles
Cash (A) 64
Intangibles(A) 64
e.Purchase properties
Properties(A) 6924
Cash (A) 1514
Bank loan LT 5410
f.Acquire investment
Cash (A) 623
Investment 623
g.Lend to associated com
Cash (A) 125
Note RCV (A) 125
h. Sold investment
Cash (A) 461
Investment 461

Bayer AG
Statement of Financial Position
As at Dec 31 2012
in millions of euros
Assets
Current assets
Cash 831
RCV 8,769
Inventories 6,539
Other assests 1,514
Total CA 17,653
Non current Assets
 Investment 481
Properties 16,404
Intangible 19,541
Other NCA 2,767
Total Assets 56,846
Liabilities
Current liabilities
Trade Pay 3,397
Financial Liabilities 3,721
Provisions 4,593
Other ST L 1,502
Total CL 13,213
Non current L
Provisions 7,524
Deffered income tax 2,401
Financial Liabilities N 13,546
Other LTL 2,254
Total Liabilities 38,938
Shareholder Equities
Con Cap 8,344
Retained E 9,564
Total SE 17,908
Total L+SE 56,846
 Liabilities SE
ST Notes PLT Note Pa Con Cap Retained E
100,000 100,000 100,000 400,000
90,000
80,000

100,000 180,000 190,000 400,000

Trade RCV Inventories Note RCV

3,000 24,000 1,000

c 7,000

3,000 24,000 8,000

Accured Liabilities Short term borrowing Note Payable LT
2,000 7,000 48,000
f 12,000
a 12,000 h 16,000
e 5,000
2,000 26,000 64,000
current ratio 1.046512

Cash Trade RCV Inventories

 3,181 8,644 6,539
a 60 g 125
b 615
c 1,160
d 64
e 1,514
f 623
g 125
h 461

831 8,769 6,539

Other NCA Trade Pay Financial Liabilities
2,767 3,397

2,767 3,397

Financial Liabilities NCL Other LTL

7,521 2,254
b 615
e 5410

13,546 2,254

current ratio 1.336033

 Equipment Factory building
48,000 90,000
a 18,000

h 25,000
j 1,000
65,000 115,000
Contributed Cap Retained E
90,000 30,000
b 12,000

102,000 30,000
nventories Other assets Investment
 1,514 319
f 623 e
h 461

1,514 481
nancial Liabilities Provisions Other ST L
3,721 4,593 1,502

3,721 4,593 1,502

Con Cap Retained Earning

8,284 10,724
a 60 c 1,160

8,344 9,564
Property, plant and equip Intangible
 9,480 19,477
6,924

d 64

16,404 19,541
Provisions Deferred income taxes
7,524 2,401

7,524 2,401