EX-99 5 fe_exh-a2.txt EXHIBIT A-2 Exhibit A-2 GPU ADVANCED RESOURCES, INC. Balance Sheet March 31, 2003 (Unaudited) ASSETS CURRENT ASSETS: Cash and cash equivalents $ 1 Receivables: Customers - Associated companies 23 Other - Notes receivable from associated companies 13,595 Prepayments and other 1 -------- 13,620 -------- OTHER INVESTMENTS 21 -------- DEFERRED CHARGES: Accumulated deferred income taxes assets - Other - -------- - -------- TOTAL ASSETS $ 13,641 ======== LIABILITIES & STOCKHOLDER'S EQUITY CURRENT LIABILITIES: Accounts payable Other $ 362 Associated companies 9 Accrued taxes 132 Accrued interest - Other 38 -------- 541 -------- CAPITALIZATION: Common stockholders' equity 12,876 Long-term debt - -------- 12,876 -------- DEFERRED CREDITS: Accumulated deferred income taxes 74 Other 150 -------- 224 -------- TOTAL LIABILITIES & CAPITALIZATION $ 13,641 ======== Exhibit A-2 GPU ADVANCED RESOURCES, INC. Statement of Income (Unaudited) Three Months Ended March 31,2003 ------------- REVENUES $ 69 EXPENSES: Other operating expenses (19) General taxes - -------- Total expenses (19) -------- INCOME BEFORE INTEREST & INCOME TAXES 88 NET INTEREST CHARGES: Interest expenses - Capitalized interest - -------- Net interest charges - -------- INCOME TAXES 37 -------- NET INCOME $ 51 ========