Balance Sheet

Assets
Cash
Loan to A
Non-Cash Assets
Total Assets

Liabilities and Equity

Liabilities
Loan from B
A Capital (20%)
B Capital (30%)
C Capital (50%)
Total Liabilties and Equity

50000.00
60000.00
450000.00
560000.00

Statement of Realization and Liquidati

Beg Balances
Sold Non Cash Assets
Sub Total
Partial Distribution:
To 3rd party Creditors
To Loan of A
To B and C
Ending Balance for Month

Cash
50000.00
470000.00
520000.00
(300000.00)
(128000.00)
(92000.00)
0.00

Beg. Balance of Next Month

0.00
Sold Non Cash Assets
300000.00
Sub Total
300000.00
Agreed to offset Loan of A
Sub Total
300000.00
Final Distribution
To B and C
(180000.00)
To A, B and C
(120000.00)
Ending Balance
0.00

Loan to A
60000.00
60000.00

Non-Cash Assets
450000.00
(200000.00)
250000.00

60000.00

250000.00

60000.00

250000.00
(250000.00)
0.00

60000.00
(60000.00)
0.00

0.00

0.00

0.00

300000.00
20000.00
20000.00
150000.00
70000.00
560000.00

zation and Liquidation

Liabilities Loan From B
300000.00
20000.00
300000.00

20000.00

0.20
A Capital
20000.00
54000.00
74000.00

0.30
B Capital
150000.00
81000.00
231000.00

0.50
C Capital
70000.00
135000.00
205000.00

(300000.00)
(20000.00)
0.00

0.00

74000.00

0.00

0.00

0.00

0.00

0.00

0.00

74000.00
10000.00
84000.00
(60000.00)
24000.00

0.00

0.00

(24000.00)
0.00

(108000.00)
(34500.00)
88500.00

(57500.00)
147500.00

88500.00
15000.00
103500.00

147500.00
25000.00
172500.00

103500.00

172500.00

(67500.00) (112500.00)
(36000.00) (60000.00)
0.00
0.00

First Month
Capital
Loan to A
Interest
Loss from NCA
Subtotal
Absorb Loss of A
Safe Payment for First Month

Safe Payments Schedule

0.20
0.30
0.50
A
B
C
Total
74000.00 231000.00
205000.00 510000.00
60000.00
20000.00
80000.00
14000.00 251000.00
205000.00 470000.00
(50000.00) (75000.00) (125000.00) 250000.00
(36000.00) 176000.00
80000.00 220000.00
36000.00 (13500.00) (22500.00)
0.00
0.00 162500.00
57500.00

Vulnerability Ranking
Capital
Plus Loan From Minus Loan To Interest
A
20000.00
60000.00
(40000.00)
B
150000.00
20000.00
170000.00
C
70000.00
70000.00
Assumed Loss Absorption
A
Profit Sharing Ratio
Pre-Liquidation Equities
To Eliminate Balance of A
Sub Total
To Eliminate Balance of C
Sub Total

B
0.20
(40000.00)
40000.00
0.00

C
0.30
0.50
170000.00
70000.00
60000.00
100000.00
230000.00
170000.00
(102000.00) (170000.00)
128000.00
0.00

Cash Distribution Program

Liabilities
Loan from B
A Capital
First 300000
1.00
Next 128000
0.16
Next 272000
Remainder

B Capital

0.20

0.84
0.38
0.30

Profit Sharing Ratio Loss Absorption Potential Vulnerability Ranking

0.20
(200000.00)
1.00
0.30
566666.67
3.00
0.50
140000.00
2.00

Profit/(Loss)

200000.00 Required Profit to eliminate Balance of A

(272000.00)

C Capital

0.63
0.50