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F-30
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(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,
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
Lon
g
-term deb
t
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
Minorit
y
interests in subsidiar
y
com
p
anies 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