7/25/2019 Dec 2011 Reorganisation

1/1

1. Cr Inv in Rant 95.00 1. Dr Inv in Rant 98.00 1. Dr Bank 98.00

Dr Bank 98.00 Cr Bank 98.00 Cr Loan payable 98.00

Cr Gain 3.00

Dr Loan receivable 98.00 Cr Bank 98.00

2. Dr Land 15.00 2. Cr Land 10.00

Cr LT loan 4.00 Dr Long term loan 4.00

Cr Share cap 5.00 Dr Inv in Ceed 11.00

Cr Share pre 6.00 Cr Gain 5.00

3. Dr Bank 25.00 3. Cr Bank 25.00 Cr RE (income) 25.00 Dr RE 25.00

4. Dr RE 2.00 4. Dr RE 9.60

Cr Provision Cr Provision

Current 2.00 Current (4x1/1.03) 3.90

N Current (6x1/1.03^2) 5.70

Decany Ceed Rant