ee Tsai Chayur 6 (Bo. 1) \ffetena Yaa f\malinda ( s12008200000 68) Sag Caney = (Per) ——! Downstream Sale Of lana x Schedule to allocare fare value I oor value Riggemmbe al & Unadjusted ding busine a Dashed a $ 1,0. 000 Aad + Dividends ($100,000 x 90°) aoa Deatmning investment tM Dashed Ose £2. 510.000 wipbied (act valug Pf Dached tse (42.540 000/ 40%) $ 3. 300.000 eYning Dashed Use stovcholdurs! Chucky Common Soce ¥ 1.000.000 Derained Garnings 00.090 + Excess f {. 800. 000 _ MF Value gute Boo Nalue $ 1.500.000 Prcess allocase to Good wit! $1,500.00 ({) x o Of Dashed scl, net come , Sales woos ovher ex (40%. % ($2,290,000 - $1.300.900-$200.000)) $ 30.000 Unecaliseg PIPE frome ending (wvEAtorY, (0% x ¢ 190. 000\s 500i on (40. 000) Uneealig ed, Hoon from sale of land (4 600.090 — § 390. 000) -»s0a1 (200. 9005 (9 - 4 70, 000 ee lol. OF Dashed se's ner income (1O'f, x (¢2.300.000 -41.300.000- $200.000)) $ 40.000 Unremloed grog fromm euding, Wnvewsore, Worl. * $100.00) (10. 000) Wonconicoliinay \aieresy Share 4 30.000 (¢) eee“Tawestment ih Pashed Ose. ‘eta e aA custrmcny . Ada: \ \ncome _ Grom Rathed (lsc —Alpadt wesimen w Bo Oe * Vimmahon and “adjusting Journd enrries 4 "$ 2.880. 00 Yo. 000 + 42,490,000 la) Sales (-,-s4) - J Foo. 000 | cea sont) Cost of Seles (-E. «sey | 4400, 000 Ste (Weawe menarlimmars Saldo rerspeotal saler dan Hpp) a W) Cost of Seles (4, 458) $ 100.000 (Ket sean) \nventory (-A) $100. 000 (Unewe rntmavlivaines: Ina yaa leelum Airvali cas dart endings \wuenrory daw Memnanarean Hyp) We) Gain ow sale of Land bbw, -se) $ 200,000. (510.000 - 300.000) Land (-A) $ 200. v00 (Uarwe mengelinninars Keuneunaan dacs penwalan, tana dntar pervsalann Aa menyurangi kona we ws bane) (A) Vsome Crom Dashed Ose C0, $b) & Yo.v00 \pechavtungend _\nvesiment tn Dashed @6c (4 Ay __2v,000 Dividend (se) : $ 40.000 | (\90.000 x go", {e) Ton conerallina, Ingress Share (-55) $ 30.000 (eek tuagen Dividend (456) $10,000 | Lionunn » 10*/e) Monconarolling Wnetrest (456) 2p. 000 (Wetus mermacuecan MCI share dori inlonrt han mernaiucean divi dtd Cnaires ana)[dL Common Circe = Bakeh ose Lad —_Daaineh Eamnings = bashed €se (58) will (eA) ——__Mnvectmont im Bache (A) —__ Moncontenlling bnrerese (4589 —— Wrerue naenaelintiness sebdo espe oeal Lwuesimene S Equiv Aan Unhuk ——Wremacwtvan eganan tho k beodwit) LG) Pacounts Payable (-U) ~~ Beton be — (arue Weer eras aan) cewable (AY aacounaes salslo cesiprocal Uren, Aan | $ 109.000 | “$1. 600,000 | 400. 000 1. 400.000 a are aero s 1 ESC amd Aalst : _Gowsoledation Worepupyr A For Hat Near faded Deans 31. 2014 yf nee ~ [iperhiege) $2,840.000 | os. c40 30.000 | {fer Dr s x10) 4 100. 000 Piwtam, Aa perualan —— § = seal) Cn Thousands ) |} as Demed | Ady & Elie Console Latel] Neete leh a oe | Gd Blk | \wcomne Statement i ] 7 | Sales $3.to0 |¢2.300 [iy wo | [$4.70 | | Income from Barked se | 90 | jap al Goan on Sale of Land dso | [ley a0 Coss of Sales | (2.4m) | Crtony [00 100 |) too | C600) Dies xgenses | (200) | (200) | (400) | Moacamacolhing \mserat Sloane | \e) 30 (Go) | Comrrol lin, Share of NL $ F30__| $ Ado $ Ho | Devarnesd Earnings Statemont Qerained earnings - Nase wee Deracaeh earwengs ~ Pasead B56 | 42.980. | Why share of PML $900 400 ig 900|_ Dividends $ (400) _| § (100) ao 10 [C300 |_Veromned earnings, Dee 1 $8450] 4 1.100 +3450" $ 200 $ 100 % 300 | Necoumes Re cwabe 400 200 (100 | Aw __\wventor 4 700 900 (>) 100 14% — and — 1.200 +00 (4) 209 Lo V Sauigrntn am | 400 | |__\wwesammene in Dashed 5G 2.450 {A 20 |p 2.5t0 | | Gordwit pyre l| 2 dow | Tow Asses | $5.%60_| $2,200 bo. | _ - ; ; | | Necounss Rouarle Sito [Fg it00sesaly Iya |e | too | | Common Shove | |) V0 2.200 | | Rerwined eacmings _ {3.450 : [ea be Toweontrollina Vasurest Sam 1 | Z (gy 330 | Monconrolling Mwveress Dug 31 — 20 | 350 TTorul \aworbines b Sauivu, ita $4520 | $ 4.520 |$6.100XGwelute Lo allocaye Coss 0 Fork of bin {are value of Bus ($3.000.000 / 0x.) & Value of equi 1 th Conant eK § 2.500.000 Rereined Faranus : 590, 000 Sears allecaed bo: —bookwit eT {me value] hove value di g{aential 4 3.000.000 § 3.750, 000 (3.000. poo) $ $50. D00 ee OO at iw Vecumaber 31, 20% rventong of Arnab [Rest Woncpaper (downstream sale b Iniertomgany (eeciv/ pay) os) % Sale of Lad See of Vand bb a Brox Value uf Lendl west men in Bats * Golo Of Pauiprnens + oe Sale of Bquiprent bo Bar Sauve och rope tw Deaasber 4,208 Vaventery, of Nya __£190.000 (100.0007) 42.000) $60.00 value Of equipmom rere &w.d90 (¢) demo (yg (40.000,$ 4.0t0 ror ending inventory (10, 000), Uneeali zed gain OM Sle OF equiprnent (9.000) Realized grog fron inventory, 6.000 \neonne. feore a K Uiwanaton cask ol taing port bad le) Sale LR -s) a Cosa of Sales Lbs Sey ali 4 50.000 Wane wunqclinvinusi sade resiproear Sales dam Hop? WH Coop sala Cs § 10.000 | tur cndena) ventory (RD 410.000 _ CUnmue. wotmndhinainess Unrealized progr A Murmacarkan Wye) es ori trdhing wurmory dan Lo Trvecement in Br Gay $ 5.000 | (Up beqrnnres)s : Gay of Sales (-b, 458) | $ 6.000 A (aru Fula sers Yenpalan pu sedion bk Ysloon 2006) C)_Lowerment in Bar FA) 8 S000 (1g0.000 -109.000) (Land (= 99 z | $ 5d. 000 Le) Gaim om Sale of Equipmom (-ta.-s6> | & 18. 000 (loony -50 90) Raquipmrunr (AY - $ 10.000 (Waaue amonatlinvnass unraioed gam Ain wengurans Cqucpmons we ipst bags) fp Decuwnudared Deqresinton — Equipment («A)| 4 2.000 | | (oa 75) Operating pence LE, +5) _ [42.000 Fae = ae = Of eqvigmeny SJOYKO™ 96 Lies, 6 mm[yearn — ww (aS¥) % 1b.000 — |\So'l, 2D. 000) \wesermunr ve Bune (A 35.000 —— Wars Menadimanasi \wermurt vatome dan 90% dar dividen Wang ayertan leh Bar, han untun, Mranutann; aeun inusement Ke Sable awa)) Lh) Menionieglhing \wietese Stare (- 58) % 1b.d00 Upestungan) —Ruded Us § A.oo0 [20% x 20 ov0) ——_ Monansrothing bmttear (45% 12.000 aa Wwmasuccan TIA shure dari thuome dun dividend Untiias anqu) WY Comme Ste = Boe (st) ia [tte seun Deana Uticwivas — Bin se) | 204.350 Akan semen —Gookwa Gay | ee (erhirunngn) —_Snvesamaunr ie Bin GA | 3.101.000 | Uns Us 4307) ( Monvenacolling \neeeesr (458) 795.25 | tora De x 20°) — SSRN _vntnatlinainnss sally nesigeneat warn bk tauiny Aun untul wemasuxean NO tynr_ han wuomaswcrcon gpodwiky 7 { Kasums Tyble (| gewe Bums Vecrivalle (A) as es Ye Wnvwe Mauna elimminor’ Saco Ieepro cat sang Youn Peatwng Aas myualan antor perusu naan) A a [Cees siny Ur Divedond Payovle Crs | wow P| Dividend Vecvivable GAD | sito P| Cun WbAD I MiNaEs SALAD TehproKar Utena an Ridrann Aart Yuryual Akar pouwahoan ) _ y— Rawate Cargoratvon and Subsidiary Cowcolidation. Worvguper for tee ear onde Decwtber 31, 2017 (\n Thousands ) rE: AKL k Elin Contols dared Arnis} tts Birt D 4 te bls (ncome Skattnaant = ann - | | Sales | $ 5.000 $ S00 |(u) 60 43.490 come from bist 5\ __|ts) 51 -3 | Goin om equipment 10 (y Sieesett | nsresth sits Coss of sales. (roo) | (3009 (e) 10 (ay 60 je (y 5 | 1.455 Operating expenses ( Aooy Coy | (p_2 at Monconacotling Incest Share IU) Vb Aa] Contesting share of WL | $1AG $90 $1461 Rerwined Larnings Startnnent _ [Desained earnings — Arma | $ 2.300 [fs 2300 | Derwined earnings — Bite 8426.25 |) 7b.26- | Controlling chars of TM) Abe _ 90 14) | Dividend _ (200) _ (20) | - a yA 200 Rerwined earning , Deo. | $ 3.961 § 76,25 | $3.56) Valance Sheet | Cosme : $ too 4 26 - | & 128 | Accounss Reccavalele $20 50. IQ) 5 5AS [Dividend Receavable Me = lob - \avantories \.250 1.0% 25 fi) yo | 2.3126 Land 2.900 150 | |W 50 | 3.200 Buildines - Net 1.250 $00 __| 4.050 G - te aya 406 _ v0 3.904 | petaDate a $$ = Ge Cousolr dared | ae [7 Ray Fle - Kane Bis ly) 36 dE [ORAL brohwitl are oe Acus Sau $12. 784, 25 | $ 226 | Acioums Paupvle Devito Page | Vr Undies are [ean | Venoraing Unica | onion Ingeter De 34 Tow Lua —_|ivtesas | _| We) 912. 904,25 | || BANI28 | $4 191,29 $12.289.25 |