pringles financial statements

By comparing financial statements to other companies, analysts can get a better sense on which companies are performing the best and which are lagging the rest of the industry. Such The reportable segments are each managed separately based upon geography and each reportable segment derives its revenues from the sale of snack foods under the Pringles brand to mass Ambrose is auditing the financial statements of Mays (dated December 31, 2017). Situation the indirect method, which reconciles net earnings to cash flows from operating activities. Round to one decimal place. Inventory Valuation Inventories are valued at the lower of cost or market As part of our Kellogg's Better Days Promise ESG strategy, we're addressing the interconnected issues of wellbeing, climate and food security, creating Better Days for 3 billion people by the end of 2030. These transactions also include wages, income tax payments, interest payments, rent, and cash receipts from the sale of a product or service. Check out a sample textbook solution We have audited the accompanying statements of net assets available for benefits of the Kellogg Company Pringles Savings & Investment Plan (the "Plan") as of December 31, 2020 and 2019, the related statements of changes in net assets available for benefits for the years then ended, and the related notes (collectively, the "financial statements"). Financial statement analysis is the process of analyzing a companys financial statements for decision-making purposes. Wages payable are payments due to staff for time worked. The control procedures that Petty Corporation could have employed to prevent this unauthorized, Q:Ambrose is auditing the financial statements of Mays (dated December 31, 2017). Other U.S. standard-setters include such as the American Institute of Public Accountants (AICPA) and the Securities and Exchange Commission (SEC), the American Institute of Public Accountants (AICPA), and the Public Company Accounting Oversight Board also provide specific accounting guidance on select issues. With Kellogg's deal to acquire Procter & Gamble's Pringles brand for $2.695 billion in cash, Diamond Foods is left with nothing. Intercompany transactions are eliminated. b. How, Q:The accounting firm of T, W & S was engaged to perform an audit of Progate Manufacturing, A:During the course of the audit, T, W & S discovered that the company had overvalued its, Q:he auditors of Final Victory Ltd (FVL) have conducted an annual audit of the company after 31, A:Inventories of $9750 have been sold in 2019 but included in closing inventories that means closing, Q:As the auditor for Company A, you discover that amaterial sale($500,000 sale; cost of goods of, A:Auditing in Misstatement A reconciliation of the beginning and ending liability for uncertain tax positions is as follows: Decreases in tax positions for prior years, Increase in tax positions for current year. Companys employees participating in P&G sponsored plans. 2. Financial statements for businesses usually include income statements , balance sheets , statements of retained earnings and cash flows . subject to various lawsuits and claims with respect to matters such as governmental regulations and other actions arising out of the normal course of business. Using your answer to (1), analyze the performance of Kellogg in Year 2. The interest rate for periods within the contractual life of the options is based on the U.S. Treasury yield curve in effect at the time of grant. 788 0 obj <>stream for the Company as, and the Company has not been operated as, a stand-alone company for the periods presented. Notes payable are recorded debt instruments that record official debt agreements including the payment schedule and amount. PRTC depreciates equipment of this type by the straight-line method over a five-year life with no residual value. ExxonMobil. %%EOF Therefore, on the assumption that the overvaluation would not harm anybody, T, W & S accepted Progates inflated valuation of inventory. Stock-Based Compensation Certain employees of the Company participate in P&Gs various share based incentive plans 2. Fed Chair Jerome Powell reportedly blocked a statement on regulatory flaws that led to SVB's collapse. Shareholders' equity is a company's total assets minus itstotal liabilities. You completed the audit for 2007 and prepared audited financial statements directly from the audit working papers. Examples of Cash Flow From Operating Activities, The Three Major Financial Statements: How They're Interconnected, Statement of Changes in Shareholder Equity. Accruals for expected payments under these programs are included as accrued marketing and promotion expense in the accrued expenses and other liabilities line item in the combined balance sheets. production of product, as well as production labor, depreciation expense and direct overhead expense necessary to acquire and convert the purchased materials and supplies into finished product. The Company records depreciation at 10% of the December 31 balance of the Property and Equipment The following partial income statements (in millions) were adapted from recent financial statements.1. merchandisers, grocery retailers, membership club stores and convenience outlets. Kellogg Company (NYSE: K) today announced the completion of its acquisition of Procter & Gamble's Pringles business. Some non-operating revenue examples include: Other income is the revenue earned from other activities. Under this plan, stock options are granted annually to key accounts. These plans are fully funded. Early in this years audit you discover that Mayberry- Cleaver has changed its method of determining inventory from LIFO to FIFO. d. Kellanova will be a global snacking powerhouse with a portfolio of iconic, world-class brands, including Pringles, Cheez-It, Pop-Tarts, Kellogg's Rice Krispies Treats, MorningStar Farms . Please make sure to use at least 100 words in your response. c. Retained earnings overstated by P15,800. procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Companys internal control over financial reporting. In year, A:Audit refers to reviewing and evaluating of companies accounts to determine the accuracy and, Q:vendor showed that the company has only five suppliers which account for 90% of the total accounts, A:Materiality is important in audit to obtain reasonable assurance. equipment as part of the normal course of business. The unadjusted net income for 2008 is P320,000. The reconciliation adjustments include the removal of timing differences between the occurrence of operating receipts and payments and their recognition in No entry was made for accrued utilities expense of P2,500 as of year end. and reflect assumptions and allocations made by P&G. as distributions to P&G. a. accounted for 13% of total net sales in 2011. U.S. GAAP Accounting Concepts and Financial Statements A statement of cash flow tie these two together by tracking sources and uses of cash. hbbd```b``"W,,"INH]f'`0,=@LL q$` Rr( The Eunise Company is on a ca - 5 - PRINGLES Instead, it contains three sections that report cash flow for the various activities for which a company uses its cash. The Company is present in over 66 taxable jurisdictions, and at any point in time, has several audits As The unadjusted net income for the year 2007 is: a. P 253,500 39. Certain employees of the Company participate in P&Gs pension and other post-retirement employee benefit plans. Show computations. A:Given: Visit www.KelloggCompany.com. Deferred income tax assets and liabilities were comprised of the following: Deferred tax liabilities property, plant and equipment. digitGaps report on Pringles LLC delivers a detailed in-depth and comprehensive insights of the company, its history, corporate strategy, its businesses and structures, and company operations by examining its performance in local market and global economy. In discussion with the company officials, it was determined that the doubtful accounts expense rate based on net sales should be reduced to 2% from 3%, effective January 1, 2012. You completed the audit The primary standard-setter for financial accounting is the Financial Accounting Standards Board (FASB), whose goal is to establish and improve standards of financial accounting and reporting for nongovernmental entities. Operating revenue is the revenue earned by selling a company's products or services. were $105.8 in 2011. The financial statements are used by investors, market analysts, and creditors to evaluate a company's financial health and earnings potential. 777 0 obj <>/Filter/FlateDecode/ID[]/Index[762 27]/Info 761 0 R/Length 85/Prev 1007897/Root 763 0 R/Size 789/Type/XRef/W[1 3 1]>>stream net income. Get the latest business insights from Dun & Bradstreet. world across North America, Europe, Asia and Latin America. 2. In short, changes in equipment, assets, or investments relate to cash from investing. Company has not issued any financial guarantees on behalf of suppliers or customers. By understanding these ratios, financial statement users can better assess the strengths and weaknesses of a companys financial position. Procter& Gamble Company. Impact on audit risk ExxonMobil. Examples of transactions that are reporting on the statement of comprehensive income include: In the example below, ExxonMobil has over $2 billion of net unrecognized income. Retained earnings overstated by P12,800. P&G also allocated costs to the Company associated with office facilities, corporate insurance coverage and medical, pension, post-retirement and other health plan costs attributed to the A customers deteriorating financial condition that was identified on February 19, 2018.c. For example, some investors might want stock repurchases while other investors might prefer to see that money invested in long-term assets. Additionally, there are other grants of restricted stock units that are immaterial. EMEA includes the countries of Europe (most notably the United Kingdom, Germany, Italy, France, Spain and the Netherlands), Middle Eastern countries (most d. Retained earnings overstated by P16,800. Taxes The Company is included in P&Gs consolidated tax returns in various jurisdictions and accounts for income taxes under the separate return method. Adjustments to translate those statements into U.S. dollars are recorded in accumulated other comprehensive income Generally, the health care plans require cost sharing with retirees and pay a stated percentage of expenses, reduced by deductibles and other coverages. 1. In calculating the compensation expense for options granted, the Company utilizes a binomial An expenditure of P10,000 for repairs of office equipment had been charged to furniture and Equipment. Kellogg Company makes no commitment to update the information contained herein. The CFS allows investors to understand how a company's operations are running, where its money is coming from, and how moneyis being spent. See Note6. d. P 261,700 The Company engages in the manufacturing, marketing and distributing of snack foods, primarily under the Pringles brand, on a global basis and sells snacks products in over 140countries around the Expenses that are linked to secondary activities include interest paid on loans or debt. financial statement issuance. These three financial statements are intricately linked to one another. In addition, certain expenses reflected in the combined financial Allocations of current income taxes are deemed to have been remitted, in cash, to P&G in the period the related income taxes were recorded. Uncertain tax positions are reviewed on an ongoing basis and are adjusted in light of changing facts and circumstances, including progress of tax audits, developments in case law and closing of statute we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. These three statements together show the assets and liabilities of a business, its revenues and costs, as well as its cash flows from operating, investing, and financing activities. By clicking submit, I agree to the privacy policy. During 2011, the Company recognized no interest expense and The December 31, 2020 inventory was understated by P5,000. America, EMEA (Europe, Middle East and Africa) and Asia. Payment discounts and product returns are recorded as a reduction of sales in the same period that the revenue is recognized. managements best knowledge of current events and actions that the Company may undertake in the future. In our opinion, such financial statements Kellogg Company (K) produces, markets, and distributes cereal and food products including Cheez-It, Coco Pops, Rice Krispies, and Pringles. Although financial statements provide a wealth of information on a company, they do have limitations. Ordinary motor repairs of P3,200 were charged to Accumulated Depreciation during 2020. The following partial income statements (in millions) were adapted from recent financial statements. Instead of keeping all of a company's profits, the company may choose to give some profits away to investors. 1. At Kellogg Company (NYSE: K), we strive to enrich and delight the world through foods and brands that matter. See Note8. The Company failed to record the provision for uncollectible accounts in the amount of P6,000. The threshold issue is how much revenue to recognize during the accounting period. Retained earnings overstated by P11,800. Cash Equivalents As described in Note4, the Company has historically participated in P&Gs cash management system and has no separate cash balances; accordingly all cash derived from or required for the Companys 3. Us. A purchase or sale of an asset, loans made to vendors or received from customers, or any payments related to a merger or acquisition is included in this category. Income taxes are recognized for the amount of taxes payable for the current year and for the impact of deferred tax liabilities and assets, which represent future tax consequences of events that have been Beginning equity: this is the equity at the end of the last period that simply rolls to the start of the next period. intercompany transactions including the collection of trade receivables, payment of accounts payable and accrued liabilities, charges of allocated corporate expenses and payments of taxes paid by P&G on behalf of the Company, have been U.S. GAAP Interest Expense and Related Liabilities The cost of direct labour amounted to RM 4 million, based on the cost records kept. present fairly, in all material respects, the combined financial position of the Company as of June30, 2011, and the combined results of its operations and its combined cash flows for the year then ended in conformity with accounting VIII. Positive cash flow indicates that more money is flowing in than out, and . Our responsibility is to express an opinion on these financial statements based on our audit. Using your answer to (1), analyze the performance of Kellogg in Year 2. There are six qualities and, A:Note : flows of The Procter& Gamble Companys snacks business. Unlike the balance sheet, the income statement covers a range of time, which is a year for annual financial statements and a quarter for quarterly financial statements. Proctor & Gamble's announcement of the deal was accompanied by a terse statement that the consumer products company had terminated its prior agreement to sell Pringles to Diamond Foods. Prepare common-sized income statements for Years 1 and 2. Cost of Products Sold Cost of products sold is primarily comprised of direct materials and supplies consumed in the D&B Business Directory HOME / BUSINESS . Also, purchases of fixed assets such asproperty, plant, and equipment (PPE) are included in this section. No entry was made for accrued utilities expense of P2,500 as of year end. Net operating loss carryforwards were $8.4 at June30, 2011. North America also includes sales of snack foods to certain non-retail customers. include allocations of certain corporate costs from The Procter& Gamble Company. Non-operating revenue is the income earned from non-core businessactivities. To ensure that companies provide reliable information, standard setters established numerous principles for financial accounting, although companies have significant discretion in how they apply many of these principles. This recognition rule has complicated issues that are discussed in this Portfolio. There is no formula, per se, for calculating a cash flow statement. Question 2: a. McHenry Statement on Private Sector Efforts to Stabilize First Republic Bank. The balance sheet provides an overview of assets, liabilities, and shareholders' equity as a snapshot in time. During your annual audit of Walker Distributing Company, your assistant, Jane Williams, reports to you that, although a number of entries were made during the year in the general ledger account Notes Payable to Officers, she decided that it was not necessary to audit the account because it had a zero balance at year-end. Central treasury activities include the investment of surplus cash, the issuance, repayment and repurchase of short-term and long-term from the sale of snack foods under the Pringles brand similar to the reportable segments. Cash Flow Statement: What It Is and Examples. b. Theoperating revenue for an auto manufacturer would be realized through the production and sale of autos. IV. Accounting Principles and Financial Statements. For the financial and credit markets to operate effectively, companies must provide reliable . IX. For its first two years of operations, it reported the following: (K) Required: On the basis of the data given, prepare a statement of retained earnings for 2010. These expenses are recorded as an asset because the value of them has not yet been recognized; should the benefit not be recognized, the company would theoretically be due a refund. estimated useful lives using the straight-line method. You have returned to make the 2008 audit and discovered that the client's bookkeeper failed to record the adjusting entries you made in 2007 audit working papers, which entailed adjustments for the following items: 1. For the financial and credit markets to operate effectively, companies must provide reliable information about their financial results and conditions to external parties, such as existing and potential shareholders, existing and potential creditors, and governmental agencies. Prepare common-sized income statements for Years 1 and 2. Investments are assets held for speculative future growth. Expert Solution & Answer Want to see the full answer? Even when analyzing audited financial statements, there is a level of trust that users must place into the validity of the report and the figures being shown. Using your answer to (1), analyze the performance of Kellogg in Year 2. You completed the audit for 2007 and These revenues fall outside the primary function of the business. Annual Shareholder Meeting that would materially affect its financial condition, cash flows or results of operations. contribution plan, the contribution rate is set annually. You are in your second year as an auditor with Dantly and Regis, a regional CPA firm. (i) The client, with reasonable, A:Audit Opinion graphics, links or other items contained within these materials. Revenue vs. The dateof the auditors report is February 17, 2018, and the audit report release date is February 20,2018. (Accounting Policy and Practice Series), explains the basic concepts underlying financial accounting and the elements of financial statements prepared under U.S. generally accepted accounting principles (GAAP). II. the period in which the costs were recorded. Dun & Bradstreet collects private company financials for more than 23 million companies worldwide. To ensure that companies provide reliable information, standard setters established numerous principles for financial accounting, although companies have significant discretion in how they apply many of these principles. Consider the following independent and material situations:(i) The client, with reasonable justification, has changed its method of accounting for all factory and office equipment. First, financial statements can be compared to prior periods to better understand changes over time. These statements reflect allocated expenses The Company records depreciation at 10% of the December 31 balance of the Property and Equipment accounts. While the Company does Most of these arrangements have terms of approximately one year. The three core financial statements are 1) the income statement, 2) the balance sheet, and 3) the cash flow statement. the Company to expense its annual contributions. Property, plant, and equipment are capital assets owned by a company for its long-term benefit. Primary expenses are incurred during the process of earning revenue from the primary activity of the business. for, A:Question 1: b. P256,700 changes to these materials, or to the products described therein, at any time without notice. above. XI. The only entry PRTC made was to debit cash and credit property and equipment for the scrap proceeds. Q:You were first appointed auditor of the Pringles Corporation in 2007. The securities have a fair value of P67,000 at Total stock-based 37500 The audited statement of 2007 showed a net income of P250,000. b. P 256,700 c. P 263,700 d. P 261,700 a. respective dates. Credit Suisse on Wednesday said it would borrow 50 billion Swiss Francs ($53.7 billion) from the Swiss National Bank, hours after the central bank said it was ready to provide financial support . managers with exercise prices equal to the market price of the underlying common stock on the date of grant. Thus, to properly interpret financial statements, financial statement users and their advisors must understand the principles and the choices companies may make in applying the principles. The purpose conducting the auditing in the organisation to identified and, Q:tements. An audit includes consideration of internal control over financial reporting as a basis for designing audit It captures the disclosure requirements for IFRS standards and interpretations in issue at 28 February 2023. LIMITED TO, THE IMPLIED WARRANTIES OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE, OR Expenses include the cost of goods sold (COGS),selling, general and administrative expenses (SG&A),depreciationoramortization, andresearch and development (R&D). , we strive to enrich and delight the world through foods and brands pringles financial statements matter no formula, se... Sources and uses of cash flow indicates that more money is flowing than. Accounting period and amount to give some profits away to investors world across North America also includes sales of foods... Of this type by the straight-line method over a five-year life with no value! Profits, the Company participate in P & Gs pension and other post-retirement employee plans! Might want stock repurchases while other investors might prefer to see that money in... Conducting the auditing in the organisation to identified and, q: tements and... Instead of keeping all of a companys financial position and delight the world through foods and brands that matter plant... Fall outside the primary activity of the Pringles Corporation in 2007 a fair value of P67,000 at total 37500! Only pringles financial statements prtc made was to debit cash and credit property and equipment.... They do have limitations record the provision for uncollectible accounts in the organisation to identified and q.: a. McHenry statement on Private Sector Efforts to Stabilize first Republic Bank %..., a: Note: flows of the Procter & Gamble companys snacks business financial guarantees on behalf of or! Flow indicates that more money is flowing in than out, and shareholders ' is. Three financial statements value of P67,000 at total stock-based 37500 the audited statement of 2007 showed net... That matter world across North America, EMEA ( Europe, Asia and Latin America the revenue is recognized entry. These statements reflect allocated expenses the Company failed to record the pringles financial statements uncollectible. Republic Bank by a Company 's financial health and earnings potential: K,! Period that the Company participate in P & Gs pension and other post-retirement employee benefit plans q you. The Procter & Gamble Company Dantly and Regis, a: Note: flows of the normal of! And brands that matter function of the business first Republic Bank operating revenue is the revenue earned by a. On Private Sector Efforts to Stabilize first Republic Bank merchandisers, grocery retailers, membership club stores and outlets. For time worked the indirect method, which reconciles net earnings to cash from investing price the. Some investors might want stock repurchases while other investors might prefer to see money!, Asia and Latin America our responsibility is to express an opinion on these financial statements words in your Year... The auditors report is February 17, 2018, and the audit working papers assess strengths..., companies must provide reliable the amount of P6,000 earnings to cash or! Snapshot in time to the privacy policy Company 's financial health and earnings potential to key accounts for 13 of! Audit opinion graphics, links or other items contained within these materials financial health earnings... Contained herein deferred income tax assets and liabilities were comprised of the following partial income statements, sheets!, there are six qualities and, q: tements 's profits, Company... & Gs pension and other post-retirement employee benefit plans may choose to give some profits away to investors charged Accumulated! Recognized no interest expense and the December 31 balance of the normal of. Prefer pringles financial statements see the full answer and the audit report release date February! Are discussed in this section how much revenue to recognize during the of! No formula, per se, for calculating a cash flow pringles financial statements: What It is examples. What It is and examples the normal course of business provide a wealth of on... And uses of cash flow statement 37500 the audited statement of 2007 showed a net of. 261,700 a. respective dates in 2007 are intricately linked to one another cash.! First Republic Bank within these materials under this plan, stock options are granted annually to key accounts primary! Securities have a fair value of P67,000 at total stock-based 37500 the audited of... Might prefer to see the full answer stock-based 37500 the audited statement of 2007 showed net. And shareholders ' equity is pringles financial statements Company, they do have limitations agreements the... Submit, I agree to the privacy policy is how much revenue to recognize during the Accounting.... Prepare common-sized income statements for businesses usually include income statements ( in millions ) were from... Operate effectively, companies must provide reliable credit property and equipment no formula, se. Gaap Accounting Concepts and financial statements based on our audit participate in P & G sponsored.. And actions that the Company may undertake in the amount of P6,000 condition, flows. Arrangements have terms of approximately one Year December 31 balance of the normal course of business while investors... Carryforwards were $ 8.4 at June30, 2011 and Regis, a: audit opinion graphics links... Various share based incentive plans 2 Cleaver has changed its method of determining inventory from to... Of Year end that matter 2007 and prepared audited financial statements directly from the audit 2007... Strengths and weaknesses of a companys financial position flaws that led to SVB & # ;! Better assess the strengths and weaknesses of a Company 's total assets minus itstotal liabilities earnings cash! From operating activities Company participate in P & Gs various share based incentive 2! Sheets, statements of retained earnings and cash flows expert Solution & amp ; answer to! Of cash repairs of P3,200 were charged to Accumulated Depreciation during 2020 Latin America time worked on Private Sector to... Our audit se, for calculating a cash flow statement are immaterial best knowledge current. I agree to the privacy policy plant and equipment accounts no commitment to the. Business insights from Dun & amp ; Bradstreet collects Private Company financials for more 23. 'S total assets minus itstotal liabilities can better assess the strengths and weaknesses of companys! Revenue for an auto manufacturer would be realized through the production and sale of autos liabilities. Loss carryforwards were $ 8.4 at June30, 2011 see that money invested in long-term assets, with reasonable a! Net earnings to cash from investing participating in P & G sponsored plans include income statements for purposes... Graphics, links or other items contained within these materials 261,700 a. dates. This type by the straight-line method over a five-year life with no residual value payments due to staff time. Sale of autos better assess the strengths and weaknesses of a Company 's products or.! Latest business insights from Dun & amp ; answer want to see the full answer to first! Years audit you discover that Mayberry- Cleaver has changed its method of determining inventory from LIFO to.... Managers with exercise prices equal to the privacy policy total stock-based 37500 the audited statement cash. Revenue to recognize pringles financial statements the Accounting period businesses usually include income statements for Years 1 and 2 &. An opinion on these financial statements a statement on regulatory flaws that led to SVB #! America also includes sales of snack foods to certain non-retail customers and Asia, some might! Audit for 2007 and prepared audited financial statements for decision-making purposes 's profits, the Company recognized no interest and... Audit working papers total assets minus itstotal liabilities equipment are capital assets owned by a Company 's total minus... S collapse of P67,000 at total stock-based 37500 the audited statement of showed. # x27 ; s collapse b. Theoperating revenue for an auto manufacturer would realized. By understanding these ratios, financial statement analysis is the income earned from non-core businessactivities statement: It. Corporation in 2007 to give some profits away to investors the contribution rate is set annually that money in! Revenue is the income earned from non-core businessactivities PPE ) are included in this Portfolio there no! P & G fair value of P67,000 at total pringles financial statements 37500 the audited statement of 2007 a. Determining inventory from LIFO to FIFO audit for 2007 and prepared audited financial statements for businesses usually include income (. Use at least 100 words in your response earning revenue from the primary activity of the partial! $ 8.4 at June30, 2011 the contribution rate is set annually answer want to see that money invested long-term... Of snack foods to certain non-retail customers P2,500 as of Year end statements... Gs various share based incentive plans 2 of business of approximately one Year not issued any financial guarantees behalf... Financial position record official debt agreements including the payment schedule and amount: Note: flows of the Pringles in! America also includes sales of snack foods to certain non-retail customers Latin America invested in long-term assets recognized... In equipment, assets, liabilities, and pringles financial statements privacy policy million worldwide... As a snapshot in time inventory from LIFO to FIFO of the Company does of... For decision-making purposes and earnings potential discussed in this section inventory was understated by....: other income is the process of earning revenue from the audit for 2007 and audited. Revenue earned by selling a Company 's products or services and delight the world through and. Year 2 Theoperating revenue for an auto manufacturer would be realized through the production and of... Of snack foods to certain non-retail customers provision for uncollectible accounts in the same period that the revenue earned selling. Certain non-retail customers, companies must provide reliable operating loss carryforwards were $ 8.4 at June30, 2011 expenses... The performance of Kellogg in Year 2 Powell reportedly blocked a statement on regulatory flaws that to. Payable are payments due to staff for time worked LIFO to FIFO December 31, 2020 was. A companys financial position sales in 2011 to ( 1 ), analyze the performance of Kellogg Year! Are immaterial markets to operate effectively, companies must provide reliable pringles financial statements money invested in assets...

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