1.   A balance sheet, or statement of financial position, shows the assets owned or controlled at the date of the balance sheet and how they are financed.

2.   This may be dealt with by each company selling to the purchaser such assets as it owns.

3.   Jewish organizations have estimated at more than seven billion dollars assets owned by Holocaust victims and not reclaimed from Swiss banks.

4.   Jewish organizations have estimated at more than seven billion dollars assets owned by victims of the Holocaust and not reclaimed from Swiss banks.

5.   Jewish organizations have estimated at more than seven billion dollars assets owned by victims of the holocaust and not re-claimed from Swiss banks.