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Chapter 1









                   Example 2 cont.



                   Equity

                   Share capital                                                               15,000
                   Share premium                                                                2,000

                   Retained earnings                                                           12,489
                   Revaluation surplus                                                         10,000
                                                                                              ––––––



                   Non-current liabilities
                   6% Loan





                   Current liabilities
                   Payables

                   Taxation
                   Bank

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