Orbit Garant 2012 annual rep O rt 63 Consolidated balance sheet as of July 1 2010 Canadian IFRS IFRS GAAP adjustments reclass IFRS Explanation ASSETS Current assets Cash 8114 8114 Accounts receivable 21188 21188 Inventories 22708 22708 Income taxes receivable 2351 2351 Prepaid expenses 460 460 54821 54821 Noncurrent assets Investments in associate 886 886 Property plant and equipment 31681 31681 Goodwill 19698 19698 Intangible assets 1374 1374 Total assets 108460 108460 LIABILITIES Current liabilities Accounts payable and accrued liabilities 17158 17158 Current portion of longterm debt 203 203 17361 17361 Noncurrent liabilities Longterm debt 172 172 Deferred tax liabilities 1335 1335 18868 18868 EQUITY Share capital 51898 51898 Equity settled reserve a 1369 334 1703 Retained earnings a 36325 334 35991 Total equity attributable to shareholders 89592 89592 Total liabilities and equity 108460 108460