<PAGE> 1
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 11-K
(MARK ONE)
[X] ANNUAL REPORT PURSUANT TO SECTION 15(d) OF THE SECURITIES EXCHANGE ACT
OF 1934 (FEE REQUIRED)
FOR THE FISCAL YEAR ENDED DECEMBER 31, 1999
OR
[ ] TRANSITION REPORT PURSUANT TO SECTION 15(d) OF THE SECURITIES EXCHANGE
ACT OF 1934 (NO FEE REQUIRED)
FOR THE TRANSITION PERIOD FROM _______________ TO ______________
COMMISSION FILE NUMBER 333-34569
A. FULL TITLE OF THE PLAN AND THE ADDRESS OF THE PLAN, IF
DIFFERENT FROM THAT OF THE ISSUER NAMED BELOW:
COLLINS & AIKMAN PERSONAL SAVINGS PLAN
5755 NEW KING COURT
TROY, MICHIGAN 48098
B. NAME OF ISSUER OF THE SECURITIES HELD PURSUANT TO THE PLAN AND
THE ADDRESS OF ITS PRINCIPAL EXECUTIVE OFFICES:
COLLINS & AIKMAN CORPORATION
5755 NEW KING COURT
TROY, MICHIGAN 48098
248-824-2500
<PAGE> 2
REQUIRED INFORMATION
THE FOLLOWING FINANCIAL STATEMENTS FOR THE COLLINS AND AIKMAN PERSONAL SAVINGS
PLAN ARE BEING FILED HEREWITH:
DESCRIPTION PAGE NO.
----------- --------
Report of Independent Public Accountants F-2
Statements of Net Assets Available for Benefits
as of December 31, 1999 and 1998 F-3
Statements of Changes in Net Assets Available for Benefits
for the Years Ended December 31, 1999 and 1998 F-4
Notes to Financial Statements F-5
--------------------------------------------------------------------------------
THE FOLLOWING EXHIBIT IS BEING FILED HEREWITH:
EXHIBIT NO. DESCRIPTION
----------- -----------
23.1 Consent of Independent Public Accountants F-11
2
<PAGE> 3
SIGNATURES
The Plan - Pursuant to the requirements of the Securities Exchange Act of 1934,
the trustees (or other persons who administer the employee benefit plan) have
duly caused this annual report to be signed on its behalf by the undersigned
hereunto duly authorized.
Collins & Aikman Personal Savings Plan
June 23, 2000 By: /s/ Gregory L. Tinnell
-----------------------------------
Gregory L. Tinnell
Chairman
Collins & Aikman Benefits Committee
3
<PAGE> 4
COLLINS & AIKMAN PERSONAL SAVINGS PLAN
FINANCIAL STATEMENTS AND SCHEDULES
DECEMBER 31, 1999 AND 1998
TOGETHER WITH REPORT OF INDEPENDENT PUBLIC ACCOUNTANTS
<PAGE> 5
COLLINS & AIKMAN PERSONAL SAVINGS PLAN
INDEX TO FINANCIAL STATEMENTS AND SCHEDULE
DECEMBER 31, 1999 AND 1998
Report of Independent Public Accountants
Statements of Net Assets Available for Benefits as of December 31, 1999 and 1998
Statements of Changes in Net Assets Available for Benefits for the Years Ended
December 31, 1999 and 1998
Notes to Financial Statements
Schedule I - Schedule H, Line 4i Schedule of Assets Held for Investment
Purposes as of December 31, 1999
F-1
<PAGE> 6
REPORT OF INDEPENDENT PUBLIC ACCOUNTANTS
To the Benefits Committee of
Collins & Aikman Personal Savings Plan:
We have audited the accompanying statements of net assets available for benefits
of the Collins & Aikman Personal Savings Plan (the "Plan") as of December 31,
1999 and 1998, and the related statements of changes in net assets available for
benefits for the years ended December 31, 1999 and 1998. These financial
statements are the responsibility of the Plan's management. Our responsibility
is to express an opinion on these financial statements based on our audits.
We conducted our audits in accordance with auditing standards generally accepted
in the United States. Those standards require that we plan and perform the
audits to obtain reasonable assurance about whether the financial statements are
free of material misstatement. An audit includes examining, on a test basis,
evidence supporting the amounts and disclosures in the financial statements. An
audit also includes assessing the accounting principles used and significant
estimates made by management, as well as evaluating the overall financial
statement presentation. We believe that our audits provide a reasonable basis
for our opinion.
In our opinion, the financial statements referred to above present fairly, in
all material respects, the net assets available for benefits of the Plan as of
December 31, 1999 and 1998, and the changes in net assets available for benefits
for the years ended December 31, 1999 and 1998, in conformity with accounting
principles generally accepted in the United States.
Our audits were performed for the purpose of forming an opinion on the basic
financial statements taken as a whole. The supplemental schedule listed in the
accompanying index to financial statements and schedule is presented for the
purpose of additional analysis and is not a required part of the basic financial
statements, but is supplementary information required by the Department of Labor
Rules and Regulations for Reporting and Disclosure under the Employee Retirement
Income Security Act of 1974. The supplemental schedule has been subjected to the
auditing procedures applied in the audits of the basic financial statements and,
in our opinion, is fairly stated in all material respects in relation to the
basic financial statements taken as a whole.
Charlotte, North Carolina, Arthur Andersen LLP
June 23, 2000.
F-2
<PAGE> 7
COLLINS & AIKMAN PERSONAL SAVINGS PLAN
STATEMENTS OF NET ASSETS AVAILABLE FOR BENEFITS AS OF
DECEMBER 31, 1999 AND 1998
1999 1998
------------- -------------
Participation in mutual funds:
- Equities $ 97,241,869 $ 76,389,113
- Fixed income 1,969,822 40,104,606
- Foreign 4,868,104 3,687,589
Collective trust funds 34,585,474 --
Common stock 2,433,974 1,445,409
Loans receivable - participants 1,434,804 1,516,687
Cash and short-term investments 34,218 --
------------- -------------
Total investments 142,568,265 123,143,404
Employer contribution receivable 1,980,571 3,348,072
Employee contribution receivable 454,036 56,139
Transfer in process from prior trustee -- 388,605
Accrued interest receivable -- 339,265
Accrued loan repayments -- (18,493)
Due to broker for securities purchased -- (846,384)
Accrued administrative expenses (18,500) (18,650)
------------- -------------
Net assets available for plan benefits $ 144,984,372 $ 126,391,958
============= =============
The accompanying notes to financial statements
are an integral part of these financial statements.
F-3
<PAGE> 8
COLLINS & AIKMAN PERSONAL SAVINGS PLAN
STATEMENTS OF CHANGES IN NET ASSETS AVAILABLE FOR BENEFITS
FOR THE YEARS ENDED DECEMBER 31, 1999 AND 1998
1999 1998
------------- -------------
Investment income $ 5,677,836 $ 7,543,299
Net gain from investment activity 17,730,772 9,641,032
Employer contribution 3,174,490 4,043,942
Employee contribution 8,275,538 6,392,656
Rollover contribution 171,518 267,996
Benefits paid directly to participants (16,084,867) (19,698,230)
Administrative expenses (352,873) (797,284)
Transfer to other trustees (Note 4) -- (2,716,628)
------------- -------------
Increase in net assets available
for benefits 18,592,414 4,676,783
Net assets available for benefits:
Beginning of year 126,391,958 121,715,175
------------- -------------
End of year $ 144,984,372 $ 126,391,958
============= =============
The accompanying notes to financial statements
are an integral part of these financial statements.
F-4
<PAGE> 9
COLLINS & AIKMAN PERSONAL SAVINGS PLAN
NOTES TO FINANCIAL STATEMENTS
DECEMBER 31, 1999 AND 1998
1. DESCRIPTION OF THE PLAN
The following description of the Plan provides only general
information. For a more complete description, participants should refer
to the Summary Plan Description.
The Collins & Aikman Personal Savings Plan (the "Plan"), formerly the
Collins & Aikman Products Co. (formerly Collins & Aikman Corporation)
Employees' Profit Sharing and Personal Savings Plan, is a defined
contribution plan subject to the provisions of the Employee Retirement
Income Security Act of 1974, which is sponsored by Collins & Aikman
Products Co. (the "Company"). United Missouri Bank (the "Trustee")
serves as the principal trustee of the Plan. The Trustee acts as
custodian for the Plan's assets, executes primarily all investment
transactions and provides periodic reports to the Plan's
administrators.
Effective July 1, 1999, Banker's Trust (the "former trustee") ceased to
serve as trustee of the Plan and was succeeded by United Missouri Bank
as trustee of the Plan's assets. In addition, effective July 1, 1999,
the Plan changed record keepers from MetLife Institutional Business
Large Market Services Defined Contribution Group to J.P.
Morgan/American Century Retirement Plan Services.
The following separate elective investment funds are available as of
July 1, 1999, to the participants for the purpose of investing their
salary deferred contributions and the Company's matching and
discretionary contributions.
- A stable asset collective trust fund which invests primarily
in guaranteed investment contracts (GIC's) issued by major
financial institutions.
- A bond mutual fund in which the fund assets are actively
allocated primarily among broad sectors of the U.S. fixed
income market. Generally, at least sixty-five percent of the
bond funds investments are invested in securities rated A or
better.
- A strategic allocation mutual fund which emphasizes stocks in
its portfolio, but maintains considerable holdings in bonds
and cash to decrease overall price volatility. The fund has a
target mix of sixty percent in stocks, thirty percent in bonds
and ten percent in money market securities.
- A growth and income mutual fund which typically invests in
larger-sized companies. The growth & income fund targets
stocks with a higher expected dividend yield and higher
overall return potential than the S&P 500.
- A smartindex mutual fund which invests primarily in a target
range of larger U.S. companies, such as those in the S&P 500
Index. The smartindex fund seeks to invest in approximately
350 of the most attractive stocks within that range among
several industries.
- A U.S. small company mutual fund which invests primarily in
stocks of small and medium U.S. companies and seeks to
outperform the Russell 2500 Index.
- A growth mutual fund which invests in stocks of medium to
large companies with accelerating earnings and revenue trends.
- An international growth mutual fund which attempts to invest
at least sixty five percent of its assets in companies with
accelerating earnings and revenues from at least three
countries outside the United States.
F-5
<PAGE> 10
- A company stock fund which invests in common stock of Collins
& Aikman Corporation. The Company is a wholly owned subsidiary
of Collins & Aikman Corporation.
- A Charles Schwab & Co., Inc. Personal Choice Retirement
Account Plan which offers a wide range of investment
opportunities including: mutual funds, listed and
over-the-counter-stocks, certificate of deposits, money market
funds, and federally backed investments and bonds.
Effective July 1, 1999 employees can elect to make contributions to the
Plan on a before-tax basis of 10% of their gross salary and an
after-tax basis of 10% of gross salary not to exceed 20%. Percentages
withheld from eligible compensation on behalf of an employee must be in
whole multiples of 1% and cannot exceed 20%.
The following separate elective investment funds were available to the
participants until June 30, 1999 for the purpose of investing their
contributions and the Company's contributions:
- A guaranteed fund which was invested in a mutual fund, the
underlying assets of which were various fixed income
securities including guaranteed investment contracts issued by
insurance companies or federally regulated banking
institutions. The mutual fund purchased "wrapper contracts"
from financially stable third parties which maintained the net
asset value per unit of the fund at a net value.
- A balanced fund which was invested in the Pyramid Fund Asset
Management Fund managed by the former Trustee. The underlying
investments of The Pyramid Fund Asset Management Fund
consisted primarily of common stock of domestic companies.
- An equity fund which invested primarily in an equity based
mutual fund sponsored by the former Trustee. The Equity 500
Index Fund invested principally in common stocks and also held
S&P Index Futures contracts and other investments including
preferred stocks, corporate notes and other corporate
investments as a result of transactions initiated by investee
corporations. Investments were selected by the investment
manager to statistically mirror the performance of the S&P 500
Index, and no one investment accounted for greater than 3.0%
of the fund's assets.
- An international equity fund which invested in a mutual fund
sponsored by the former Trustee of which the underlying
investments were comprised of foreign equities and other
foreign securities with equity characteristics.
- A small capitalization fund which invested primarily in the
Trustee's Small Capitalization Equity Fund. The Small
Capitalization Equity Fund invested in smaller-sized
companies, and investments were selected by the investment
manager to statistically mirror the performance of the Russell
2000 Index.
The Company amended the Plan effective July 1, 1999, to cease making
profit sharing contributions as well as to increase the matching
contribution funded by the Company. During the first half of the 1999
Plan year, the Company elected to contribute approximately $1,814,000
to the plan as a profit sharing contribution. The amount of the Company
matching contribution for salaried employees increased from 50% to 70%
of the first 3% of a participant's before-tax compensation that has
been contributed and 50% of the next 3% up to a maximum of 3.6% of a
participant's salary. Also, effective July 1, 1999, hourly employees
became eligible to receive a match of 50% on the first 6% of a
participant's before-tax compensation that has been contributed up to a
maximum of 3% of such participant's compensation. The Company match for
participants which participate in a collective bargaining agreement
remains unchanged. Also, the eligibility criteria was amended to allow
eligible employees to participate in the Plan upon hire. In conjunction
with amendment to the Plan adopted July 1, 1999, the Plan's name was
changed to the Collins & Aikman Personal Savings Plan.
All contributions made on behalf of a participant shall be invested as
designated by the participant in the available investment fund(s) in
multiples of 1%.
Participants may elect to borrow from their before-tax and after-tax
savings accounts in an amount not to exceed the lesser of 50% of their
interests in the Plan or $50,000. Loans may have a maximum term of four
years and will be repaid through payroll deductions. Participants are
charged interest in accordance with the Plan's provisions. The Plan had
loans outstanding to participants of approximately $1,435,000 and
$1,517,000 as of December 31, 1999 and 1998, respectively.
F-6
<PAGE> 11
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The accompanying financial statements have been prepared on the accrual
basis of accounting in accordance with accounting principles generally
accepted in the United States. Administrative expenses, including
compensation and expenses of the Trustee, have been borne by the Plan
while expenses incidental to the purchase and sale of investments are
reflected in the cost of the related securities. Certain expenses
related to the administration of the Plan have been borne by the
Company.
On September 15, 1999, Statement of Position 99-3 ("SOP 99-3"),
"Accounting for and Reporting of Certain Defined Contribution Plan
Investments and Other Disclosure Matters" was issued as an amendment to
the AICPA Audit and Accounting Guide - Audits of Employee Benefit
Plans. The primary impact of SOP 99-3 was the elimination of the
requirement to disclose participant - directed investment programs. The
Plan has adopted SOP 99-3 for the Plan year ended December 31, 1999 and
thus certain prior year amounts have been reclassified to conform with
the current year presentation.
Current values of trust investments are based upon quoted market prices
of the underlying securities. Realized appreciation (depreciation) is
determined as the difference between sales proceeds and the value of
investment units as of the beginning of the plan year or the cost of
investment units purchased during the year. Unrealized appreciation
(depreciation) is determined as the difference between the value of
investment units at the end of the plan year and the value of
investment units at the beginning of the plan year, or cost if the
investment units were purchased during the current year.
The stable asset collective trust fund currently available to
participants as an investment option values investment contracts at
contract value and investments in other stable value funds at cost,
which represents contributions made plus interest accrued at the
contract rate, less withdrawals. The trustee of the collective trust
fund has determined that contract value approximates fair value. In
determining that contract value approximates fair value, the trustee
considers such factors as the benefit responsiveness of the investment
contracts, the ability of the parties to the investment contracts to
perform in accordance with the terms of the contracts, and the
likelihood that plan-directed withdrawals would result in payments to
plan participants at amounts other than contract date.
The guaranteed fund sponsored by the former trustee, which was
available to Plan participants as an investment option up through June
30, 1999, was invested in a mutual fund, the underlying assets of which
were invested in various fixed income securities including guaranteed
investment contracts issued by insurance companies or federally
regulated banking institutions. These investment contracts were valued
at contract value which represented contributions plus accrued
earnings. The underlying collective or mutual funds purchased "wrapper
contracts" from financially stable insurance or banking institutions
which were independent of the former trustee. These "wrapper contracts"
guaranteed the liquidation value of the contracts for purposes of
distributing assets to participants of the Plan for accounts invested
in the respective funds. Through the use of the "wrapper contracts",
the underlying investment contracts were fully benefit responsive as
defined by AICPA Statement of Position 94-4, "Reporting of Investment
Contracts Held by Health and Welfare Benefit Plans and Defined
Contribution Pension Plans", and thus were recorded at contract value
in accordance with accounting principles generally accepted in the
United States.
Two participant contribution accounts and two Company contribution
accounts are maintained for each eligible participant to account for
his or her interest in the Plan. The participant contribution accounts
consist of before-tax and after-tax savings accounts. The Company
contribution accounts consist of profit sharing and Company match
accounts where applicable. The accounts for all participants are valued
at their fair market value on the valuation date in accordance with the
Plan agreement.
The Company's profit sharing contribution for the years ended December
31, 1999 and 1998 was allocated to each participant who was an active
employee at the end of the Plan year ended December 31, 1999 and 1998
in the ratio of the active participant's eligible compensation to the
total compensation of all active participants.
The preparation of financial statements in conformity with accounting
principles generally accepted in the United States requires management
to make estimates and assumptions that affect the reported amounts of
assets and liabilities and changes therein, and disclosure of
contingent assets and liabilities. Actual results could differ from
those estimates.
F-7
<PAGE> 12
3. INVESTMENTS
The fair value of individual investments that represent 5% or more of
the Plan's total investments as of December 31, 1999 or 1998 are as
follows:
<TABLE>
<CAPTION>
1999 1998
----------- -----------
<S> <C> <C>
American Century (Stable Asset Fund) $34,585,474 $ --
American Century (Ultra Fund) 30,477,631 --
J.P. Morgan (SmartIndex Fund) 27,598,404 --
American Century (Income & Growth Fund) 19,713,862 --
American Century (Strategic Allocation: Moderate Fund) 14,565,942 --
Banker's Trust Pyramid Funds (Large Capitalization Equity Fund) -- 53,560,814
Banker's Trust Pyramid Funds (Asset Management Fund) -- 18,219,673
Banker's Trust Pyramid Mutual Fund (Preservation Plus Fund
Institutional Service) -- 40,104,606
</TABLE>
During 1999 and 1998, the Plan's investments earned a net gain of
approximately $17,731,000 and $9,641,000 respectively. The net gain for
each plan year was earned from the Plan's investments as follows:
<TABLE>
<CAPTION>
1999 1998
----------- -----------
<S> <C> <C>
Mutual funds $18,273,190 $ 9,641,032
Collective trust funds (542,418) --
----------- -----------
Total $17,730,772 $ 9,641,032
=========== ===========
</TABLE>
4. TRANSFER FROM (TO) OTHER TRUSTEES
On March 13, 1998, the Company sold its Imperial Wallcoverings, Inc.
subsidiary ("Wallcoverings"). At the time of the sale, Wallcoverings
ceased to be a participating employer in the Plan and the accounts of
each participant employed by Wallcoverings were transferred to the plan
established by the purchaser of Wallcoverings. During 1998, net assets
of $3,105,233 were transferred out of the Plan, which represented the
Wallcoverings participant accounts.
Effective October 1, 1998, the assets of the Manchester Plastics, LTD
Employees 401(k) Plan (the "Manchester Plan") were merged into the
Plan. This merger had no effect on the amount of benefits accrued by
the participants of the Plan. In conjunction with the merger of the
Manchester Plan, all affected participants of the Manchester Plan
became 100% vested in their account balances as of October 1, 1998. Net
assets in the amount of $388,605, which represented the Manchester Plan
participants' accounts, were transferred from the Manchester Plan into
the Plan.
5. DISTRIBUTIONS, VESTING AND FORFEITURES
A participant is fully vested with respect to the profit sharing and
Company match accounts after five years of service. The amounts
credited to a participant's before-tax and after-tax savings accounts
are fully vested when credited. A participant or participant's
beneficiary shall receive a distribution equal to the value of their
vested individual account as of the valuation date on or following
retirement, death, disability, or termination of service. Payment of
the benefit is made in the form of a lump sum or periodic installments
as outlined in the Plan agreement.
A participant who terminates service without a fully vested interest
forfeits any nonvested balance in their Company contribution accounts
as of the valuation date coincident with or following their termination
of service. The forfeited funds may be allocated to the accounts of
eligible participants or used to reduce the Company's future matching
contributions. During 1999 and 1998, approximately $187,000 and
$210,000 respectively in forfeitures were allocated to active
participants.
F-8
<PAGE> 13
6. PAYABLE TO TERMINATED PARTICIPANTS/RECONCILIATION TO FORM 5500
Amounts payable to those participants who have withdrawn from
participation in the earnings and operations of the Plan as of December
31, 1999 and 1998 are included as a component of Net Assets Available
for Benefits. Distributions payable to these terminated participants,
net of forfeitures, were $0 and $39,993 in 1999 and 1998, respectively.
These amounts are recorded as a liability in the Plan's Form 5500;
however, these amounts are not recorded as a liability in accordance
with accounting principles generally accepted in the United States. The
following tables reconcile net assets available for plan benefits per
the financial statements as of December 31, 1999 and 1998 and benefits
paid directly to participants to the Form 5500 to be filed by the
Company for the year ended December 31, 1999:
<TABLE>
<CAPTION>
1999 1998
------------ ------------
<S> <C> <C>
Net assets available for benefits per financial statements $144,984,372 $126,391,958
Amounts allocated to withdrawing participants -- (39,993)
------------ ------------
Net assets available for benefits per the Form 5500 $144,984,372 $126,351,965
============ ============
</TABLE>
<TABLE>
<CAPTION>
1999
------------
<S> <C>
Benefits paid directly to participants per financial statements $ 16,084,867
Reversal of prior year reconciling item (39,993)
------------
Benefits paid directly to participants per the Form 5500 $ 16,044,874
============
</TABLE>
7. TERMINATION OF PLAN
The Plan may be terminated at any time at the discretion of the
Company's Board of Directors. As of the termination date, contributions
will cease to be made by the Company. Upon complete or partial
termination of the Plan, all participants will be fully vested in
accordance with the Plan agreement.
8. FEDERAL INCOME TAXES
The Plan received an updated determination letter dated March 12, 1998,
which covered amendments adopted through January 16, 1997, from the
Internal Revenue Service, stating that the Plan was in accordance with
applicable plan design requirements as of that date and thus qualified
for tax exempt status. The employer believes the Plan has been
operating in compliance with the Plan document and thus continues to
qualify as tax-exempt.
9. PARTY-IN INTEREST TRANSACTIONS
Certain Plan investments include shares of mutual funds managed by J.P.
Morgan/American Century. J.P. Morgan/American Century is the
recordkeeper for participant's current balances and activity and,
therefore, these transactions qualify as party-in-interest. Also,
transactions to acquire shares of the Company's stock qualify as
party-in-interest transactions.
F-9
<PAGE> 14
COLLINS & AIKMAN PERSONAL SAVINGS PLAN
SCHEDULE H, LINE 4i SCHEDULE OF ASSETS HELD FOR INVESTMENT PURPOSES
AS OF DECEMBER 31, 1999
<TABLE>
<CAPTION>
(e)
(b) (c) (d) Current
(a) Identity of Issuer Description Cost Value
--- ---------------------------- ----------------------------------------------------------- ------------ ------------
<S> <C> <C> <C> <C>
* J.P. Morgan/American Century Income & Growth Fund - 578,968 units $ 18,509,712 $ 19,713,862
* J.P. Morgan/American Century Stable Asset Fund - 34,585,487 units 34,585,474 34,585,474
* J.P. Morgan/American Century JPMP Bond Fund - 201,208 units 2,002,038 1,969,822
* J.P. Morgan/American Century JPMP Small Co. Fund -136,720 units 3,240,141 4,293,021
* J.P. Morgan/American Century JPMP SmartIndex Fund - 1,555,716 units 26,392,050 27,598,404
* Collins & Aikman Corporation Common Stock - 423,243 units 2,923,997 2,433,974
* J.P. Morgan/American Century Ultra Fund - 665,741 units 25,479,775 30,477,631
* J.P. Morgan/American Century International Growth Fund - 325,191 units 3,519,703 4,868,104
* J.P. Morgan/American Century Strategic Allocation: Moderate - 2,006,326 units 13,088,796 14,565,942
Charles Schwab Self - directed Investments - 593,009 units 593,009 593,009
* J.P. Morgan/American Century Participants loans (interest rates range from 6.27% to 14%) 1,434,804 1,434,804
------------ ------------
$131,769,499 $142,534,047
============ ============
</TABLE>
--------------
*Represents Party-in-interest to the Plan
The accompanying notes to financial statements
are an integral part of this schedule.
F-10
