Orbit Garant 2012 annual rep O rt 65 Consolidated balance sheet as of June 30 2011 Canadian IFRS IFRS GAAP adjustments reclass IFRS Explanation ASSETS Current assets Accounts receivable 33865 33865 Inventories 33646 33646 Income taxes receivable 2412 2412 Prepaid expenses 689 689 70612 70612 Noncurrent assets Property plant and equipment 43223 43223 Goodwill b c 21061 1654 22715 Intangible assets b 6044 42 6086 Total assets 140940 1696 142636 LIABILITIES Current liabilities Bank overdraft 698 698 Accounts payable and accrued liabilities 19009 19009 Contingent consideration b 774 774 Current portion of longterm debt 168 168 19875 774 20649 Noncurrent liabilities Contingent consideration b 1356 1356 Longterm debt 14673 14673 Deferred tax liabilities b 2605 10 2615 37153 2140 39293 EQUITY Share capital 53386 53386 Equity settled reserve a 1948 572 2520 Retained earnings a b c 48453 1016 47437 Total equity attributable to shareholders 103787 444 103343 Total liabilities and equity 140940 1696 142636