Jollibee Foods Corporation and Subsidiaries Consolidated Statements of Financial Position 2010

JOLLIBEE FOODS CORPORATION AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF FINANCIAL POSITION

September-10

(Unaudited)

ASSETS

Current Assets

Cash and cash equivalents (Notes 6, 31 and 32)

Receivables – net (Notes 7, 31 and 32)

Inventories – net (Note 8)

Other current assets – net (Notes 9, 31 and 32)

Total Current Assets

Noncurrent Assets

Available-for-sale financial assets (Notes 10, 31 and 32)

Property, plant and equipment – net (Note 12)

Investment properties – net (Note 13)

Goodwill (Notes 11 and 14)

Operating lease receivables (Note 30)

Deferred tax assets (Note 24)

Other noncurrent assets – net (Notes 15, 31 and 32)

Total Noncurrent Assets

LIABILITIES AND EQUITY

Current Liabilities

Trade payables and other current liabilities (Notes 16, 31

and 32)

Income tax payable

Current portion of long-term debt (Notes 18, 31 and 32)

Total Current Liabilities

Noncurrent Liabilities

Provisions (Note 17)

Long-term debt - net of current portion (Notes 18, 31

And 32)

Pension liability (Note 26)

Operating lease payables (Note 30)

Deferred tax liabilities (Note 24)

Total Noncurrent Liabilities

Total Liabilities

Equity Attributable to Equity Holders of the Parent

(Note 31)

Capital stock (Note 19)

Subscriptions receivable

Additional paid-in capital (Note 27)

Cumulative translation adjustments of foreign subsidiaries

Unrealized gain on available-for-sale financial assets

(Note 10)

Excess of the acquisition cost over the carrying value

of minority interests (Note 11)

Retained earnings (Note 19):

Appropriated for future expansion

Unappropriated

Less cost of common stock held in treasury (Notes 19

and 27)

Minority Interests (Note 11)

Total Equity

See accompanying Notes to Unaudited Consolidated Financial Statements.

December-09

(Audited)

P9,000,236,321

=

1,689,309,518

1,978,846,862

1,416,939,048

14,085,331,749

=8,977,258,396

P

1,900,210,816

1,729,409,427

1,330,049,493

13,936,928,132

=22,977,925

P...