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1- A) Find net fixed assets ANS: 99586 B) invested capital ANS: 58311 QUESTION:

ID: 2392340 • Letter: 1

Question

1- A) Find net fixed assets ANS: 99586

B) invested capital ANS: 58311

QUESTION:

Cash & Equivalents

31499

Short Term Investments

11044

Cash & Equivs & ST Investments

42543

Receivables (ST)

-

Inventories

10271

Current Tax Assets

-

Other Current Assets

0

Total Current Assets

52814

Gross Property Plant & Equip

-

Accumulated Depreciation

-

Net Property Plant & Equip

40707

Receivables (LT)

114497

Assets Held for Sale (LT)

-

Long Term Investments

2579

Intangible Assets

5945

Deferred LT Assets

5881

Discontinued Ops (LT Asset)

-

Other Assets

47053

Total Assets

269476

Accounts Payable & Accrued Exps

23036

Accounts Payable

-

Accrued Expenses

23036

Current Debt

59904

Other Current Liabilities

28510

Total Current Liabilities

111450

LT Debt & Leases

94428

Pensions & OPEB

24934

Discontinued Ops (LT Liab)

-

Deferred LT Liabilities

7405

Minority Interests

1122

Other Liabilities

17180

Total Liabilities

256519

Temporary Equity

-

Common Share Capital

19

Additional Paid-In Capital

4872

Retained Earnings

12461

Accum Other Comprehensive Income

-3562

Treasury Stock

833

For Curr Trans (BS)

-

Other Equity

0

Total Equity

12957

Total Liabilities & Equity

269476

Cash & Equivalents

31499

Short Term Investments

11044

Cash & Equivs & ST Investments

42543

Receivables (ST)

-

Inventories

10271

Current Tax Assets

-

Other Current Assets

0

Total Current Assets

52814

Gross Property Plant & Equip

-

Accumulated Depreciation

-

Net Property Plant & Equip

40707

Receivables (LT)

114497

Assets Held for Sale (LT)

-

Long Term Investments

2579

Intangible Assets

5945

Deferred LT Assets

5881

Discontinued Ops (LT Asset)

-

Other Assets

47053

Total Assets

269476

Accounts Payable & Accrued Exps

23036

Accounts Payable

-

Accrued Expenses

23036

Current Debt

59904

Other Current Liabilities

28510

Total Current Liabilities

111450

LT Debt & Leases

94428

Pensions & OPEB

24934

Discontinued Ops (LT Liab)

-

Deferred LT Liabilities

7405

Minority Interests

1122

Other Liabilities

17180

Total Liabilities

256519

Temporary Equity

-

Common Share Capital

19

Additional Paid-In Capital

4872

Retained Earnings

12461

Accum Other Comprehensive Income

-3562

Treasury Stock

833

For Curr Trans (BS)

-

Other Equity

0

Total Equity

12957

Total Liabilities & Equity

269476

Explanation / Answer

Total assets269476

Less: current assets52814

Less: receivables(LT)114497

Less: long-term investments2579

Net fixed asset99586

Note: when there are long term receivables, it shall be treated as a long term investment instead of a fixed asset.

Gross Property Plant & Equip                                                 Nil

Net Property Plant & Equip                                                     40707

Assets Held for Sale (LT)                                                        Nil

Intangible Assets                                                                     5945

Deferred LT Assets                                                                 5881

Discontinued Ops (LT Asset)                                                  Nil

Other Assets47053

Gross fixed asset99586

Less: Accumulated Depreciation                                            Nil

Net fixed asset 99586

Note: company’s investments are taken under the head of investment in balance sheet