The original file could not be completely converted to text. Below is an excerpt from the file. The original file can be downloaded at the link above.

Sample Financial Statement

ARBY'S BRANDS, LLC

Financial Statements as of and for the Period from Inception, August 1, 2000, through December 31, 2000 and as of and for each of the Two Years in the Period Ended December 29, 2002 and Independent Auditors' Report

INDEX TO FINANCIAL STATEMENTS

Page

Independent Auditors' Report................................................................................................................................... 1

Balance Sheets as of December 30, 2001 and December 29, 2002........................................................................... 2

Statements of Operations for the period from inception, August 1,2000, through

December 31, 2000 and the years ended December 30, 2001 and December 29, 2002..................................... 3

Statements of Member's Equity for the period from inception, August 1 2000, through

December 31, 2000 and the years ended December 30, 2001 and December 29,2002..................................... 4

Statements of Cash Flows for the period from inception, August 1,2000, through

December 31, 2000 and the years ended December 30, 2001 and December 29, 2002..................................... 5

Notes to Financial Statements.................................................................................................................................... 7

Deloitte&ToucheLLP

Certified Public Accountants

Suite 1400

200 East Las Olas Boulevard

Fort Lauderdale, Florida 33301-2248

Tel: (954) 728-3800 Fax: (954) 728-3838 www. del oi tte.com

INDEPENDENT AUDITORS' REPORT

Deloitte &Touche

To the Board of Managers and Member of Arby's Brands, LLC:

We have audited the accompanying balance sheets of Arby's Brands, LLC ("Brands") as of December 29, 2002 and December 30, 2001, and the related statements of operations, member's equity and cash flows for each of the two years in the period ended December 29, 2002 and the period from inception, August 1, 2000, through December 31, 2000. These financial statements are the responsibility of Brand's management. Our responsibility is to express an opinion on these financial statements based on our audits.

We conducted our audits in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audits provide a reasonable basis for our opinion.

In our opinion, such financial statements present fairly, in all material respects, the financial position of Brands as of December 29, 2002 and December 30, 2001 and the results of its operations and its cash flows for each of the two years in the period ended December 29, 2002 and the period from inception, August 1, 2000, through December 31, 2000 in conformity with accounting principles generally accepted in the United States of America.

As discussed in Notes 1 and 4 to the financial statements, effective December 31, 2001 Brands changed its method of accounting for goodwill in accordance with Statement of Financial Accounting Standards No. 142.

March 27, 2003

Deloitte Touche To h mats u

The original file could not be completely converted to text. Below is an excerpt from the file. The original file can be downloaded at the link above.