EX-99.IV 42 l99144aexv99wiv.txt EXHIBIT 99(IV) EXHIBIT 99(iv) NACCO Industries, Inc. Unaudited Consolidating Statement of Stockholders' Equity For the Year Ended December 31, 2002 (In millions)
NACCO & NMHG Housewares NACoal Other ------- ---------- ------- ------- Class A Common Stock Beginning balance $ - $ - $ - $ 6.5 Shares issued under stock compensation plans - - - 0.1 ------ ------ ------ ------ - - - 6.6 Class B Common Stock - - - 1.6 ------ ------ ------ ------ Capital In Excess of Par Value Beginning balance 198.2 160.6 15.1 4.7 Shares issued under stock compensation plans - - - 0.2 ------ ------ ------ ------ 198.2 160.6 15.1 4.9 Retained Earnings Beginning balance 229.5 (9.8) 38.7 499.8 Net income (loss) 12.3 17.8 19.6 (7.3) Cash dividends (15.0) (3.5) (3.7) (8.0) ------ ------ ------ ------ 226.8 4.5 54.6 484.5 Accumulated Other Comprehensive Income (Loss) Beginning balance (45.7) (5.2) (4.9) - Foreign currency translation adjustment 16.6 - - - Minimum pension liability adjustment (17.1) (2.6) - - Cumulative effect of change in accounting for derivatives and hedging 0.7 0.9 1.8 - Reclassification from cumulative effect of change in accounting for derivatives and hedging to deferred loss on cash flow hedging (0.7) (0.9) (1.8) - Reclassification of hedging activity into earnings 0.4 2.8 3.0 - Current period cash flow hedging activity 3.1 (6.2) (4.6) - ------ ------ ------ ------ (42.7) (11.2) (6.5) - ------ ------ ------ ------ Total Stockholders' Equity $382.3 $153.9 $ 63.2 $497.6 ====== ====== ====== ======
NACCO Elims Consolidated -------- ------------ Class A Common Stock Beginning balance $ - $ 6.5 Shares issued under stock compensation plans - 0.1 ------- ------ - 6.6 Class B Common Stock - 1.6 ------- ------ Capital In Excess of Par Value Beginning balance (373.9) 4.7 Shares issued under stock compensation plans - 0.2 ------- ------ (373.9) 4.9 Retained Earnings Beginning balance (186.9) 571.3 Net income (loss) - 42.4 Cash dividends 22.2 (8.0) ------- ------ (164.7) 605.7 Accumulated Other Comprehensive Income (Loss) Beginning balance 1.0 (54.8) Foreign currency translation adjustment - 16.6 Minimum pension liability adjustment - (19.7) Cumulative effect of change in accounting for derivatives and hedging - 3.4 Reclassification from cumulative effect of change in accounting for derivatives and hedging to deferred loss on cash flow hedging - (3.4) Reclassification of hedging activity into earnings - 6.2 Current period cash flow hedging activity - (7.7) ------- ------ 1.0 (59.4) ------- ------ Total Stockholders' Equity $(537.6) $559.4 ======= ======