Translate Wilsen's December 31, 2017 Balance Sheet If Wilsen Is

question 60

Essay

Translate Wilsen's December 31, 2017 Balance Sheet if Wilsen is considered to be an integrated foreign operation (i.e., the functional currency of the foreign operation is the same as the parent).

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Definitions:

Shelf Registrations

A regulatory provision that allows an issuer to register a new issue of securities without having to sell the entire issue at once.

Qualified Issuers

Entities that have been approved to issue securities based on regulatory standards.

Prefiling

The process or activities that occur prior to officially submitting or filing a document with the relevant authorities.

Registration Statement

A set of documents, including a prospectus, filed with the SEC for a new securities issue.