Reliant FORM 10-K Consolidated Balance Sheet as of December 31, Accounting changes, Guarantees

Consolidated Balance Sheet as of December 31, 2002

	As previously
		reported	Adjustments		As restated
ASSETS
Current assets
Cash and cash equivalents	$	3,791	$	(1)	$	3,790
Restricted cash and cash equivalents		249		–		249
Accounts receivable — net		2,163		65		2,228
Inventories — net		986		520		1,506
Income taxes recoverable		58		56		114
Deferred income taxes — net		790		–		790
Other current assets		681		(31)		650
Total current assets		8,718		609		9,327
Investments		248		(11)		237
Plant and equipment — net		1,467		225		1,692
Goodwill		2,201		(2)		2,199
Intangible assets — net		139		–		139
Deferred income taxes — net		2,579		3		2,582
Other assets		761		24		785
Total assets	$	16,113	$	848	$	16,961
LIABILITIES AND SHAREHOLDERS’ EQUITY
Current liabilities
Notes payable	$	30	$	–	$	30
Trade and other accounts payable		872		(69)		803
Payroll and benefit-related liabilities		507		(22)		485
Contractual liabilities		1,215		(321)		894
Restructuring		548		(41)		507
Other accrued liabilities		2,974		283		3,257
Long-term debt due within one year		233		10		243
Total current liabilities		6,379		(160)		6,219
Long-term debt		3,749		211		3,960
Deferred income taxes — net		345		(8)		337
Other liabilities		2,323		438		2,761
Total liabilities		12,796		481		13,277
Minority interests in subsidiary companies		665		(34)		631
SHAREHOLDERS’ EQUITY
Common shares, without par value		33,583		(349)		33,234
Additional paid-in capital		3,754		(1)		3,753
Deferred stock option compensation		(91)		74		(17)
Accumulated deficit		(33,239)		273		(32,966)
Accumulated other comprehensive loss		(1,355)		404		(951)
Total shareholders’ equity		2,652		401		3,053
Total liabilities and shareholders’ equity	$	16,113	$	848	$	16,961

4. Accounting changes

(a) Guarantees

In November 2002, the FASB issued FIN 45, “Guarantor’s Accounting and Disclosure Requirements for Guarantees, Including Indirect Guarantees of Indebtedness of Others — an interpretation of FASB Statements No. 5,

F-30