EXHIBIT 99.2
Atlas Corporation
Consolidating Balance Sheet
Unaudited
December 11, 1999
Atlas
Corporation Arisur Inc. Consolidated
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ASSETS
Current assets
Cash $ 238,000 $ 2,000 $ 240,000
Accounts receivable 3,000 1,021,000 1,024,000
Inventories - 565,000 565,000
Other 1,035,000 2,000 1,037,000
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Total current assets 1,276,000 1,590,000 2,866,000
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Property, plant and equipment 5,000 5,471,000 5,476,000
Other assets 2,330,000 17,000 2,347,000
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Total assets $ 3,611,000 $ 7,070,000 $ 10,681,000
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LIABILITIES AND STOCKHOLDERS' EQUITY
Current liabilities
Accounts payable and accrued liabilities $ 178,000 $ 1,011,000 $ 1,189,000
Estimated reorganization liabilities 309,000 - 309,000
Short-term debt - 2,699,000 2,699,000
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Total current liabilities 487,000 3,710,000 4,197,000
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Long-term liabilities
Long-term debt - 1,180,000 1,180,000
Estimated reorganization liabilities 1,107,000 - 1,107,000
Other long-term liabilities 169,000 450,000 619,000
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Total long-term liabilities 1,276,000 1,630,000 2,906,000
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Stockholders' equity
Common stock and paid in capital 1,848,000 1,730,000 3,578,000
Retained earnings - - -
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Total stockholders' equity 1,848,000 1,730,000 3,578,000
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Total liabilities and stockholders' equity $ 3,611,000 $ 7,070,000 $ 10,681,000
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