EDF (France) -A It is a French public services company, due to its economic activity it must owning

an important item of property, plant and equipment, according to the balance sheet in column A,
this net item represents 60% of total assets. Accounts receivable represent only 12%, normally this
type of company must have a high portfolio turnover. Liabilities represent 88% and equity only 12%,
with these percentages we understand that the company finances its operation with third parties
and not with shareholders. The most important item within the liability is other non-current
liabilities that represent 51%, so we can conclude that it is issuing long-term bonds to finance the
operation.

Mittal Steel NV (The Netherlands) - B It is a company that is dedicated to the production of steel, so
it must have a significant percentage in the inventory item, according to the balance sheet in column
B, this item represents 20% of the total high lc of the companies analyzed, this is explained by their
business model and by the excess of world markets at the time of data collection. This document
is .. 6 Useful P Not useful The property, plant and net equipment item weighs 51%, which is
consistent with the operation. Liabilities represent 61% and equity 39%, with these percentages it
can be concluded that realizes the financing

InBev SA (Belgium) - C The main activity of the company is the production and distribution of beer,
for the development of this activity it must have machinery and vehicles for distribution, in the
balance sheet of the column Cel item of property, plant and equipment net represents 27%. This
group has acquired important global brands, due to the above, the Intangibles category represents
54% of total assets. In liabilities, accounts payable represent 15% which is consistent with the
purchase of raw material for the production of beer. Liabilities represent 88% and equity only 12%,
with these percentages we understand that the company finances its operation with third parties
and not with shareholders

TransCanada (Canada) - D The main activity is to transmit Natural Gas and generation of energy, it
must have important plants so its main asset must be property, plant and equipment, this item in
the balance of the column being consistent with its operation. This document is .. In liabilities, non-
current obligations represent 46%, so it can be concluded c long term to be able to make the
investment in fixed assets. O Useful P Not u

E HJ Heinz

Its main activity is to manufacture and market food products, in the assigned balance, inventories
represent 13% being consistent with this activity. Another of its activities is to lease spaces, so it
must have an important item in property, plant and equipment which represents net 22% of total
assets. It has important commercial brands that have been acquired by Heinz, this is represented in
the category of intangibles with a weight of 46% of total assets. This company repurchases shares
due to its excess cash, this can be seen represented in the negative balance of -25% of the Common
Shares account.

Google (USA) -F This company is characterized by being very profitable, so the company in column F
can be assigned as it has a high percentage in cash, which represents 78% of total assets and a low
indebtedness being only 8% of the liabilities due to its cash flow. Being a company dedicated to
providing services, it does not have inventories. In the same way, its property, plant and net
equipment are so administrative and computers used in the provision of services. The financing of
the operation is carried out with the shareholders who represent 73% of the equity and its
profitability, the item of retained earnings are positive representing 19% of the equity of 9% that
may be represented in offices
Jerini AG (Germany) - G It is a biotechnology company that recently made a public offering, which
meant a significant increase in the common shares account, which can be seen represented in the
balance of column G since this item weighs 118% of the total equity. Likewise, having sold a large
percentage of its shares and for a higher price, this movement brought with it a considerable
increase in cash, representing 93% of total assets, cash that has not yet been used in any
investment. The main activity is the discovery and development of new drugs, all the expenses
incurred during the research stage directly affect the expense and having no related income leaves a
negative result which is represented in the retained earnings account by - 38%.

Telekom Malaysia Berhad (Malaysia) - H It is a company that provides telecommunications services,

so for the development of its activity it must have an important item in property, plant and
equipment, which is represented in the balance sheet of column H , since this net item represents
56% of total assets. Due to the software development activity, the intangibles category represents
18% of total assets. The financing of the operation is mainly carried out with the shareholders, who
represent 56% of the equity.

Thai Airways International (Thailand) -I It is a company that services cargo transportation and fuel
storage that requires a significant investment in the area of property, plant and equipment, which is
seen in the balance of column I, already that this net item represents 80% of total assets.
Additionally, the operation of the company does not require a large investment in research and
development, nor have they made any important adjustments, so the weight of intangibles on the
balance sheet is 0%.