Delamore & Owl Companies Statement of Financial Position

(In Million US Dollar)

	January 2, 2002	January 3, 2001
Assets
Current Assets
Cash & short-term investment	190.40	68.50
Account Receivable	595.00	690.20
Other Receivable	505.40	534.50
Inventories	538.70	440.30
Prepaid Exp & other assets	119.00	90.80
	_________	_________
Total Current Assets	1, 948.50	1, 842.30
Investments	150.90	132.60
Net Capital Assets	867.60	825.20
Other Assets	131.00	68.20
	_________	_________
Total Assets	3, 098.00	2, 868.30
Liabilities and Equity
Current Liabilities
Accounts Payable	683.40	560.20
Accrued Liabilities	112.40	118.40
Income & Other Tax Payable	90.80	162.70
Principal Payments on Long-Term
Obligations Due Within One Year	63.40	31.60
	_________	_________
Total Current Liabilities	950.00	872.90
Long-Term Obligations	383.70	312.00
Total Liabilities	1, 333.70	1, 184.90
Equity	751.80	750.90
Retained Earnings	1, 012.50	932.50
	_________	_________
Total Partner’s Equity	1, 764.30	1, 683.40
Total Liabilities & Partner’s Equity	3, 098.00	2, 868.30
	=========	=========
This statement is true to the best of our knowledge and is solely for the purposes of internal auditing. The group and the auditing team/auditors will not be held liable or responsible for any misrepresentation made in the report caused by human error. We always make our best humanly possible effort to make sure the report is accurate.