Spreadsheet: 103051d1300896145-copy-but-cant-paste-xl-2003-copy-of-939-2011-03-latin-america-test
Sheet: Remeasurement

Remeasurement |  |  |  | 2011-02-28 00:00:00 |  | B/S RATE | 0.15554
 |  |  |  |  |  | P&L RATE | 0.15598
TRIAL BALANCE
2011-02-28 00:00:00 | LOCAL | RATE | TRAN-USD | REMEAS USD | REMEAS ADJ |  |  | Historical Accounts - Weighted Average Rates
CASH | 14435066.67 | 0.15554 | 2245230.269851801 | 2245230.269851801 | 0 |  |  | Inventory
CUST REC | 8399460.449999938 | 0.15554 | 1306452.07839299 | 1306452.07839299 | 0
OTHER REC | -2040824.98 | 0.15554 | -317429.9173892 | -317429.9173892 | 0 |  |  | per remeasurement schedules
I/CO REC | -185227.1000000021 | 0.15554 | -28810.22313400032 | -28810.22313400032 | 0 |  |  | inventory | r |  | $
INV | 55395300.09999998 | 0.15554 | 8616184.977553997 | 8034427.208118508 | -581757.7694354896 |  |  | opening balance | 55395300.09999995 | 0.1571842073493193 | 8707266.337096158
PREPAID | 4558998.84 | 0.15554 | 709106.6795736001 | 784186.7805509774 | 75080.10097737738 |  |  | additions | 192248.95 | 0.15598 | 29986.99122099999
 |  |  |  |  |  |  |  | subtotal | 55587549.04999995 | 0.1571800426109481 | 8737253.328317158
CURRENT ASSETS | 80562773.97999991 |  | 12530733.86484919 | 12024056.19639108 | -506677.6684581122 |  |  | buybacks | 0 | 0.15598 | 0
 |  |  |  |  |  |  |  | cog | 4471471.75 | 0.1571800426109481 | 702826.1201986505
FIXED ASSETS | 47104470.66999999 | 0.15554 | 7326629.368011799 | 7477032.429927998 | 150403.0619161995 |  |  | closing balance | 51116077.29999995 | 0.1571800426109481 | 8034427.208118508
[NAME] | -41212987.19000003 | 0.15554 | -6410268.027532605 | -6559605.882415167 | -149337.8548825616 |  |  | CHECK | 4279222.800000027
OTHER |  | 0.15554 | 0 | 0 | 0
 |  |  |  |  |  |  |  | Fixed Assets
TOTAL ASSETS | 86454257.45999986 |  | 13447095.20532838 | 12941482.74390391 | -505612.4614244743 |  |  |  | r |  | $
 |  |  |  |  |  |  |  | opening balance | 47104470.66999999 | 0.158693893798255 | 7475191.865927998
 |  |  |  |  |  |  |  | additions | 11800 | 0.15598 | 1840.564
NOTES PAYABLE | 0 | 0.15554 | 0 | 0 | 0 |  |  | subtotal | 47116270.66999999 | 0.1586932141191046 | 7477032.429927998
ACCOUNTS PAYBLE | 2963144.64 | 0.15554 | 460887.5173056 | 460887.5173056 | 0 |  |  | disposals | 0 | 0.158693893798255 | 0 | 0
I/CO PAYABLES | 17555850.69000008 | 0.15554 | 2730637.016322613 | 2730637.016322613 | 0 |  |  | closing balance | 47116270.66999999 | 0.1586932141191046 | 7477032.429927998
PAYROLL | 2200943.48 | 0.15554 | 342334.7488792 | 342334.7488792 | 0 |  |  | CHECK | -11800
OTHER | 30670242.10000002 | 0.15554 | 4770449.456234002 | 4770449.456234002 | 0
TAXES | 5258644.390000001 | 0.15554 | 817929.5484206001 | 817929.5484206001 | 0
CURRENT LIABIL | 58648825.3000001 |  | 9122238.287162015 | 9122238.287162015 | 0 |  |  | Depreciation
 |  |  |  |  |  |  |  |  | r |  | $
L/T LIABILITIES | 0 | 0.15554 | 0 | 0 | 0 |  |  | opening balance | 41212987.19000003 | 0.1587834117379587 | 6543938.713940995
 |  |  |  |  |  |  |  | charge | 98726.14 | 0.1586932141191046 | 15667.1684741727
TOTAL LIABILITIES | 58648825.3000001 |  | 9122238.287162015 | 9122238.287162015 | 0 |  |  | subtotal | 41311713.33000004 | 0.1587831961849828 | 6559605.882415167
 |  |  |  |  |  |  |  | disposals | 0 | 0.158693893798255 | 0
COMMON STOCK | 686400 | 0.15554 | 106762.656 | 108954 | 2191.343999999997 |  |  | closing balance | 41311713.33000004 | 0.1587831961849828 | 6559605.882415167
[NAME] SURPLUS | 0 | 0.15554 | 0 | 0 | 0 |  |  | CHECK | -98726.1400000006
SURPLUS RES | 0 | 0.15554 | 0 | 0 | 0
UNDIST EARN | 26880998.03 | 0.15554 | 4181070.433586201 | 4272279.6 | 91209.16641379893
CURR YR EARN | 238034.13 | 0.15554 | 37023.8285802 | 55591.36005808413 | 18567.53147788413 |  |  | Prepaids
CURR MTH EARN | 101397.5399999997 | 0.15554 | 15771.37337159996 | 26777.02841421962 | 11005.65504261966 | 13388.51420710981 |  |  | r |  | $
TOTAL CAPITAL | 27906829.7 |  | 4340628.291538001 | 4463601.988472303 | 122973.6969343023 | 2231800.994236152 |  | opening balance | 4558998.84 | 0.1568549680783524 | 715101.6175174457
 |  |  |  |  |  |  |  | charge | 567876.81 | 0.15598 | 88577.42482380001
TOTAL LIABILITIES | 86555655.0000001 |  | 13462866.57870002 | 13585840.27563432 | 122973.6969343023 |  |  | subtotal | 5126875.65 | 0.1567580525073288 | 803679.0423412457
 |  |  |  |  |  |  |  | disposals | 124269.33 | 0.1568549680783524 | 19492.26179026824
Check Figure | -101397.540000245 |  | -15771.37337163649 | -644357.5317304134 | -628586.1583587766 |  |  | closing balance | 5002606.32 | 0.1567556450356416 | 784186.7805509774
 |  |  |  |  |  |  |  | CHECK | 443607.4800000004
P&L |  |  |  | Mar
SALE | 6881957.96 | 0.15598 | 1073447.8026008 | 1073447.8026008 | 0 |  |  | Common Stock
COS: INV | -4471471.75 | 0.15598 | -697460.163565 | -702826.1201986505 | -5365.956633650465 |  |  |  | r |  | $
DEP | -98726.14 | 0.15598 | -15399.3033172 | -15667.1684741727 | -267.8651569727008 |  |  | opening balance | 686400 | 0.1587325174825175 | 108954
PREPAIDS | -124269.33 | 0.15598 | -19383.5300934 | -19492.26179026824 | -108.7316968682389 |  |  | issue | 0 | 0.15598 | 0
OTHER | -791156.55 | 0.15598 | -123404.598669 | -123404.598669 | 0 |  |  | subtotal | 686400 | 0.1587325174825175 | 108954
DIST | -645033.12 | 0.15598 | -100612.2660576 | -100612.2660576 | 0 |  |  | retire | 0 | 0.1587325174825175 | 0
O/H | -751143.72 | 0.15598 | -117163.3974456 | -117163.3974456 | 0 |  |  | closing balance | 686400 | 0.1587325174825175 | 108954
FX | 9788.79 | 0.15598 | 1526.8554642 | 1526.8554642 | 0 |  |  | CHECK | 0
INT | 0 | 0.15598 | 0 | 0 | 0
OTH OID | 115523.46 | 0.15598 | 18019.34929079999 | 18019.34929079999 | 0
TAXES | -24072.06 | 0.15598 | -3754.7599188 | -3754.7599188 | 0 |  |  | [NAME]
Prior Year Expense | 0 | 0.15598 | 0 | 0 | 0 |  |  |  | r |  | $
TOTAL | 101397.5399999997 | 0.15598 | 15815.9882892 | 10073.43480170855 | -5742.553487491405 |  |  | opening balance | 26880998.03 | 0.1589330721735855 | 4272279.6
Check Figure | 0 |  | -44.61491760004355 | 16703.59361251106 | 16748.20853011106 |  |  | close YTD P&L-Jan | 0 |  | 0
 |  |  | *These amounts are due to currency revaluation and are |  |  |  |  | additions | 0 | 0.2426655959130267 | 0
 |  |  |  |  |  |  |  | Prior Year Adj | 0 | 0.15598 | 0
 |  |  | added to the FX account in another file (PC Split). |  |  |  |  | subtotal | 26880998.03 | 0.1589330721735855 | 4272279.6
0 |  |  |  |  |  |  |  | dividends | 0 | 0.1589330721735855 | 0
Remeasurement |  |  |  |  |  |  |  | closing balance | 26880998.03 | 0.1589330721735855 | 4272279.6
2011-02-28 00:00:00 |  |  |  |  |  |  |  | CHECK | 0
Reconciliation of Forex Adjustment
 | Department
Account | 01 | 82
CASH |  | 14435066.67 | -6351.429334799942
CUST REC | 8399460.449999938 |  | -3695.762597999938
OTHER REC | -2040824.98 | 0 | 897.9629911999917
I/CO REC | 0 | -185227.1000000021 | 0
OTHER | 0 | 0 | 0
NOTES PAYABLE | 0 | 0 | 0
ACCOUNTS PAYBLE | -2963144.64 | 0 | 1303.783641599988
I/CO PAYABLES | 0 | -17555850.69000008 | 7724.574303599966
PAYROLL | -2200943.48 | 0 | 968.415131199991
OTHER | -30670242.10000002 | 0 | 13494.90652399988
TAXES | 0 | -5258644.390000001 | 2313.803531599979
L/T | 0 |  | 0
TOTAL | -29475694.75000008 | -8564655.510000084
 |  |  | 0
RATE | -0.0004399999999999959 | -0.0004399999999999959
FOREX | 12969.30568999992 | 3768.448424400002 | 16737.75411439992
CHECK |  |  | -34.16050188885492