ENGLISH The general form of the statement is as follows: NET WORTH plus LONG AND MEDIUM TERM LIABILITIES SLoans, mortgages Sand other long and Medium term debts plus :CURRENT LIABILIIIESI : Short-term loans Bank overdrafts Sundry creditors equals : TOTAL LIABILITIES 265 STOCHASTIC VARIABLE An uncertain variable. 266 STRATIFIED SAMPLING equals TOTAL ASSETS F: VARIABLE STOCHASTIQUE S: VARIABLE ESTOCASTICA F: ECHANTILLONNAGE EN STATES S: MUESTREO ESTRATIFICADO A PROBABILITY SAMPLING method in which the population is first divided into groups or strata on the basis of one or more characteristics of interest. PAGE 52 FIXED ASSETS LANDOWNER'S CAPITAL Plant and machinery S Breeding livestock I plus CURRENT ASSETS Non-breeding livestock SHarvested and growing crops SStocks and materials SSundry debtors SCash-in-hand or at bank