Tobacco Documents Online

FISCAL BINDER XI~DEX DECEY~ER 31, 1978 page Ht~ Title 236 ACCO~ItS p~yabl@ ~ accrued pay roll 211-212 A~CO~S payable - City, s~ate a~d national tax withheld 216 Accounts payable - Employee d~posits undsr profit-Sharlng plan 214 Acco~t~ payable - Federal income ~d old age benefit t~es withheld fro~ e2~ioyee s 208 Aucounts payable - Xn~om~ ta~e~ withheld from nonresident aliens or foreign Corporations 206 ACCO~/Its ~ayable - sale~me~.8 and supervisorsI e~rgense accounts 215 ~COt~%ts ~ayabl~ - SEats sinless Co~pE~satlon ~9~ - employeest contribution 213 AcCounts payablQ - $~ate %m~ployment insurance tax - e~ployees' contribution 241 Accosts payeble to British American Tobacco C~pany* Limited, for export shipping arrangements 218 ACCOUnts payable to ~ployees 209 ACCOUntS payable to foreign stOCkholders ~ withheld ~nder United States Treasury Department regulatlons 244 A~CO~%ES payable to pz0fit-shar~n~ plan TZ~/stee 50-51 ACCounts re~elvable - officers and ~loyees 242-243 Accrued ciga~ ~achiDe royalty ~ayable 83 Acme ~£sible Records, Inc. 84 ~me Visible ~e~ords, ~nc. - Loa~ account I05 Ac~hn~t C~pany 106 Ac~hnet C~par~y - Loa~ account 399-403 Adjusting, recla$s~f~catio~ ~ eli./hating ~ntrie~ - conSOlidated b~la~oe sheet ~ December 31, 1977 404-~06 Adjusting, Esclass~fi~atlon and ellm~nat/~l~ e~trles - ~onsolidated statement of ~ for the year 1977 52 ~dv~ces to ~ale~en ~id supervlso~s 149 Adv~Ic~s for ~raveli~g expenses 70 American Bra~ds E~xp~t; Inc. American Brands~ Inc. - ~alamce shmet Ameri~a~ ~ra~ds~ I~c. - Statement of ~ome 395-398 ~eri~an Brands, Inc. - Balance sheet - reclassification entries 407-409 2uaerican BraDds. I~%C. and Subsidiaries ~ COnsolidated balan~ sheet 410 A~eri~a~ Brands, Inc. add S~bsidiaries - Consolidated stat~snt of Income 91 A~erIcan B~ands Overseas, N.V. 86 American Tobacco l~ter~atlonal c~rpo~ation 87 A~eri~a~ Tobacco international Corpora~io~ - Loan ac~t 156 A~o~zatlon of ~Mpenses on debentttres allowed for tax purposes 210 Amounts payabl~ for preferred stock retired J~ne 30, 1965 1 Annual report 12~-~27 Assets ~apital~zed f~r depreciation (Continued)

F~SC~ BINDEK INDEX DECEMBEK 31, 1978 Titl~. Pa~e 2 162-163 411-412 181 407-409 395-398 77 78 i15 ~4B~79 117 169 290 290 4 6 9 5 7 234 164 271 273 275 269 8 265 247-248 407-409 410 122 413-416 240 A (Continued) ASSets cap~talizod f~r re~ord American Cigar, DiviBion of Amerla~n Br~nd~, ~nc. - Star.Tent of In~o~e, year Ended Decembez 31, 1977 Automobile ~ales B~lanco sheet ~ consalidated Balance sheet . zeGlass££i~atlon entr£e8 B~lance sheet - A~ez~ Brand~ ~nc~ Beam, Jame~ B. Di~tilling COmpany Beam, james B. Distilling osmpany . Loan account B~IIS and m~rtgages ~oceivabla B~anch admlnistr at Ion Buil~ings a~d buil~i~g fixtures B~sinoss gifts C Cap£tal sto~ - oommon - authorized capital ~tO~k - comm~ - ~i~ed Cash ~l banks Cash in banks - Reti~ement Plan supplemental all~wances account Cash in transit Cash in bank~ - puerto Rican special account Cash in interest beazing call deposit bamk accounts Cash on deposit for ~ayment of interest on bonds Cash on dop~sit with Mozga~ G~a~an~ T~ust company for dlvlden~B ~a~a~le u~ ~urre~er ~f ~t~k ~f CUban T~bau~ C~mpany Inc. Cash on deposit wi%h trustee for redemption of 25 year 3% debentu~e~ matur~ C~t~ber 15, 1869 Cash on deposit with t~ustoe f~r redemphi~n of 20 y~ar 3% debenture~ which matured April 15, 1962 Cash on degosit with tzu~tee for redemption of 25 year 3 i/4~ debsn%~re~ ~aturing ~zuary i, ~977 Cash Qn deposit with tzusteo ~r r~dem~t~n of fo~ percent bonds which ma~uxed A~gu~t I, 1951 Cash on han~ CC~on sto~ dlviden~ payabl~ C~prehemsi~e medical ~pens~ ~nsu~ance - p~emi~m payable C~nsolidat~ balance sheet COnSolidated statemeat of Inu~me Cunstr~ctlon COntributions cQrpora~e a~cruals payable (Continued)

FISCAL BI~ER I~DEX DECEMBER 31, 1978 340&371 369 394 13-14 116 155 124-127 287 28S 361~389 159 124-127 179 322 314 315 167 295 29G 297 55 282 18-20 47 66-68 80 81 64 62 63 254 303 281 310 154 C (cont Inucd) Cost of sales - Leafr etc. - DOm~S~ic Cost of ~ales - Leaf, etc. - Expo~ Cost of sales - Leaf, etc. - Expo~ Credlt Customers security D Def~zed auc~unts Eecoiwable DefeEred ~tizatlon of ex~%n~s on debentDres set up for tax pU~SeS D~f~rred dspresiation on assets cap~tallzed for depreciation Deferred ineam~ Deferred interest in~ Development expense on plant equipment Deposits rsGoverable from instt~ance commies Depreciatlon alloWed on assets capitalized for depreciation Direct. ~ving ~'-rp61~sEi Disco%t~t On iong-te~ debt Dividends and L'~'g~st l~ccll~ from stt!~sicli~ies Dividends an~ interest In~ from other than subsldiaries Dividend corzectlon ~dJu~ent Dividends pai~ on ~mmon stock Dividends pai~ on $6 e~nvertlble p~e~e~ed ~t~ek Dividends ~aid on $1.70 convertible preferred sto~k Dividends zeceivable ~stie rev~lv:~q ~'re~it 3~ Doubtful aee~nts receivable ~ =ust~nezs, written off Doubtful a~ounts recelvable - oth~r~ D~ubtful claims or those payable to others up0m collectlom Duf~y-M~tt C~mp~ny, Inc. D~ffy-Mot~ C~npany, ~n~. - Loan a~eount Duty drawback and c~m~si~n th~zeon payable t~ ~th~s Duty drawback cla~ll~ D~y elrawba~k to be ~lalm~d 8 i18% notes due March 1, 1985 ~ioyse benefits &dminls~ation E~rodoll~x l~nq-term loans ~xpense deVel~inq n~ prod~ts ~penses on deben~s set up for ~ax p~r~s~s (contlnued)

FISCAL BI~D~R INDEX DECEMSER 31, 1978 Title .... Rase 4 28 27 29 61 332 335 336 333 334 2s6 280 22 23 24 25 26 359&3~7 331 268 351-3s2 353 381 982 F. Federal excise tax - Cigarette books Federal excise ram - Ciqarettes Federal excise tax - Ciqa~8 Federal excise tax claims Federal income tames Fedezal inc~e t~x adjus~m~%ts of prior years' incentive c(~a~ensation payments dedUCted for taxes in c~ent year Federal in~e tax applicable to depreciation deducted for taxes in excess of ~unts provided on books Fed~cal inc~e taxes - (893 - Prior years~ contlng~icles) Federal Incoale tax-gffset to tax expense on incentive cc~p~nsatlon not ded~tible in c~rrent year Fodsral inc~e tax offset to deferred incentive co~pensati~n payable 15 year 6 3/4% Swiss franc lo~, mattering F~bz~/~vy 28, 1984 Finished goods - Cigarettes, ~k~sg, e~. Finished goods - cigarettes, s~cki~g, etc., on conslgnm~nt Yinished goods - Ciga~ettQ books Finishld goods - Cigars Finish~ goods - phe~ Rican Branch clearing ac~otl~t FloOd IOSS Foreign income taxes Four percent bonds ~t~Ired AL~ISt I, 1951 Fra~chlse, etc., taxes not based on incc~e: - 891 Cuzr~nt provislon Cigarettesr ~moking, e£c, - 893 Prior years' contlug~cles . Cigarettes, s~oklng, et~. - 891 Curzent years' 9r~vision - Cigars - 895 Prior years' ~onting~ncles - C~azs 312 Gain OZ loss o~foreign exchange 89 Gallaher L~/~ited 150 Gas, water and other deposits 299-302, GeneraI and ~dminlstrative 350&380 33 C~e~al fact~z~ ~plies 34 GeniTal factory~upplies at suppliers 71 Golden Bel%Man~fact~ri~g Co~pany 72 Colde~%Belt~ufact~ringC~mp~ny ~ Loan account 18~-183 Goodwill, brands, trade~arks, ~tc, 160 G~oup life imsura~ce and uc~prehensive medical expense insurance reserves 245 GrOUp life insurance premiums payabl~ (Continued)

FISCAL BINDER~3~DEX DECE~ER 31, 1978 Title paqe 5 ! 354&383 I~prove~ents of products 117 Improvements to la~d 121 I~gro~%e~ts T~ le~ehOlds 305 I ncentlve compensa~n 237-238* Incentive o~mpensagion payable 304 Incentive c~mpezlsa~on - available fo~ allot~ent - current year 35~ income from transactions wlt/~ subsldlaxies 410 Income statement, ~nSOlidated 60 ~sura~c~ cl~ims - ~CCIE~ulated COSts 320 Interegt a~d dlSCo~nt on short-harm debt 323 Intermit on loans ~zom subsldlarles and afffiliated oompa~io~ 321 Interest on lonN-te~ debt 231 Interest payable on funded debt 232 Interest payable on long-term debt 233 Int~z~t payable ~ ~h~t-t~z~ deb~ 235 Intere~ payable to Ga]breath c~rpozat~ol~ o~ ~assiqn~en~ of lease 54 ~nge~e~t reee~vable 109 Interest payable to subsidiarie~ 53 Interest r~elvable fz~m bank8 ~n investment in subsidiary securities 108 Inte~elt ~ecelvable from s~bsid~axies 417 Investment in, Th~ ~zankl/n Life ~nsur~nce Company 114 In~stments - o~:he~ 113 InVestment in subsldia~y securities iii ~nves~ent~ in wh~Zly owned foreign ~ub~£~iarles 112 Investments p~rtially owned ~o~estic subsidiaries ii0 InVestments wholly ~wned domesti~ subsidiaries 153 ~s in ~uspens~ Issuance and dlstr~oution expenses on debt "1978 i~ce~tive c~pensati0~ 99 i00 £ Je/ge~ Co~y, The Andrew Jer~en~ CO~y, T~e Andrew Lo~J% ac~Dunt i17 230 229 85 107 92 Land Letter of sredi~ Liabil~ty ~nder letter of cEe~i~ LOan ~yable to AC~e Visible ~0ords~ Inc. Loan payable to AC~s~et C~mpa~y Loan payable to America~ Brands Overseas~ N.V. (Contlnu~d)

FISCAL BI~DER Ih~9~X DECE~EK 31, 1978 .... Page 6 .... 88 82 90 73 79 98 76 95 101 104 96 97 49 239 65 319, 362&390 317, 356&385 355&384 37 283 420 185-186 184 187 42 2 345&376 344&375 _L (Continued) Lo~n payable to American Toba¢oo Internatlona~ Corp. Lean payable to puffy-Mort C~y, Inc. Lo~n payable to Gallahe~ Limlt~d Loan payable to Golden Belt Manufacturing company Loan payable to James B. Beam Distilling Co. Lean payable to Master L~c~ C~pany Lo~n payable to SUnshlne Biscu~ts~ ~n~. Loan payable to $wingline Inc. Lo~n payable to Th~ Andrew Jergens company payable to Wilson J~nem C~p~ny _M Master LOCk COmply Master Lock Cc~pany - Loan acao~nt Merch~Ise sales - CQst of sales, advertising, selling and adm~nistratlve e)r~enses - ~stic and export (inel~dlr~ Puerto Rica~ Branch) Merchandise sales - cost of sales - advertislnq, selllnq and a~nistrat~ve expenses ~ export Mis~ellanGous aooo~tts reoeIvable Miscellaneous accruals ~ayable Mis~ell~eous claims MiScellaneoum expense Misuella~Qous inu~e New products Di%~isi~n New York State t~sfeE tax st~ps 9 5/8% Notes due Se~t~er i, 1979 Notes ac~smpanying financial statements ~%otes ~y~le - c~er~lal pa~er ~ot~s payable to ba~ ~otes payable - other NQt~S r ~eiVabl e K~0tIce of meetiag Obsol~to m~uhlne par%~ Obsolete wrapping ~ate/ial a~d e~p~seB (continued)

F~SCAL BI~DER I~DEX DECE~ER 31, 197~ Title Page 7 120 151 165 15 21 69 161 267 292 221-225 324 325-330 293 ll9 254 35 291 313 140-142 136 143 157 146 147 148 135 144 145 318&360 &3S8 506-308 255 264 309 48 260-261 1%9 204-205 O { C~ntlnued) Office furniture and equlpmen% Offloe leasehold exp~se Offset ~0 cash on deposit with Morgan Guaranty TruSt company for diVidends payable upon ~uzrender of st~ck of Cuban Tobacco CO., InC. Offset to credit aust~mers sec~xity Offset to doubtful accounts receivable - customers - %Titian off offset to ~oubtful claims ~r those payable to others u~on collection Offae~ to 9~o~p llfe i~sttrance a~d cc~prehensive medical e~ense insurance re6ervss $~.70 convertlble pxeferr~d stQek divideDd pay~ole $1.70 convertible ~referred sto~k Ou~Btan~Ing ~hecks payable O~her interest expense Other interest e~p~se (8~ - prig~ years' contingencies) paid-/~1 capital passenger auto~obil@ s Payable to Galbreat/l C~orat±on for assi~ent of lease on 150 East 41nd Street Postage stamps Preferred stoQk premium or discount o~ lOng-£er~ debt Prepaid adver tlsi~g prepaid c~is slo~ Prepaid expense S prepaio expenses on lor~-te~ debt Prepaid freight ~d sh~pp~ng expense . Ciqarattes, S~Oking, etc. P~epaid freight and shipping expense - cigars ~repa~d fxelght a~d shipping expense . puerto P~cam Prepaid intezestt 9r~i~ and dlsc0u~t ~r epaid rent prepaid taxes profit a~d 1QSS on dlspositio~ of capital assets profit-Sharlng plan - employer,s contribution Provision for advertising axrange~ent~ provlslc~ for display advertising Provision for doubtful ac~o~ts receivabl~ - ¢~sto~ers prov~sio~ £oz doubtful a~co~ts r~celvable . others provision for ec~poz~ advertisi~q ~zovlsi~n fc= federal income tax payable ~ovisi~ for federal old age benefi% tax - ~c~p~ny ~ontrib~tlon P~ovision for federal ~e~plo~e~ inst~ca~ce tax - ~a~y ~ontributiQn (Cont~lusd)

~I~ B~ER INDEX DECEMBER 31, 197B TitZ~ 257 ~is~n ~r ~z~ ~ert~iu~ 258 ~vision ~or ~ws~r advertising 262 p~vision ~r radio adv~tis~ 251-253 Prov£sion gor r~ti~nt benefits 256 ~r~£s~n for p~=len of d~st~ution 204-205 p~vision for state sickness c~mm~nsat~n tax - company ~ntri~ut~n ~isiom for state ~lo~t ~s~ance t~ - c~a~y contr~ution 259 P~ision ~or s~d~ ad~ising 190-197 Provision for ~ ~nti~qenc~s rela~i~ to prior ye~ ~ £n~est thereon 198-203 provision ~or ~es payable 263 provision ~ tele~s£on ad~ztis~g 3 P~, notice of meeting ~d ~o~ statement ~rt~ ~ ~r~ch profit and loss 421 158 43 385-387 l 349 iB3 16 285 289 129 128 131 130 17 249 152 38 39 25O 123 134 357&3~6 R~uapitula~i~n of p~ofit and loss on autual disposition of oapltal assets R~iv~ble fz~ Mobil 011 Co~ration for aEslgr~ent of lease on 150 E~t 42nd Street Re~eIvabl~s - fozward contracts - fore~g~ c~rzency ~classifioat~n ~tries - balanc8 ~heet . Da~ei~be~ 311 1977 R~pozt ~ a~al R~sea~ch a~d development ~Be~C~,'~ fox amortization of i~r0vements to l~asehol~s Reserve fo~ cash di~ounts ~serv~ fox defeEEe~ federal income tax R~erve for def~zred foreig~ 8.'~change adj~tments Reserve fez depreci~t~o~ of impr~v~s~n~s ~D land Re~e~v~ fox dep~e~i&tlon of office furniture ~nd equi~@len~ Reserve fo~ dep~eclation ~f passeng~ a~o~obiles P~e~v~ fo~ depre~i~tlon of sale~e~s and supervisors~ a~obiles Reserve fOE doubtful aoc~nt~ receivable - customers Reserve fOE e~ploy~'s liability ina~r~/lce Reserve fo~ leasehold expense Rese~ fez o~s~Iste ma~hlner~ and equipment z'eplac~nt parts p~SeZ~e fOE obsolet~ ~capplng materials BeSe~Ve fo£ pla~t ~l~si~g OOStS ~sse~e fOE Eepalr ~enst~ct~on Resez~e fo~ valuation of oapltal assets ~tai~ed ~&r~in~s ROyalty in ~c~e (COnt~n~ed)

FISCAL BINDER ~DEX DECE~R~ER 31, 1978 Tit~£ Pag~ 9 166 188 llS 30 37O 339 368 393 343&374 341-3~2 & 372-373 12 41 40 266 31 410 207 44-46 74 75 246 93 94 36 363-364 365-367 291 392 168 311 170-178 56 57 58 298 272 27O S Salary a~d taxes Sales and use taxes payable Sal~sm~Is ~%d ~ervisorst aut~robiles Salesmen4s ~eturned gOOd~ Sales - Leaf ~ D~mastia Sales - Leaf, etc. - Dom~stlc Sale~ . Lea£~ etc, . ExpOrt Salas - Leaf - Export Salvage and expense - goods rew~rkedrdestz~yed, etc. Salvage ~d expense - returne~ g~d~ Sh~t-ter~ i~ve sta%e~t S Sinking fund cash in hands of trustee - 25 year 5 7/8% debentures mat~ing July I, 1992 Sin/king fund ~ash in hands of trustee - 25 year 4 5/8% subordinated debenture~ maturing July i, 1990 $6 convertible ~eferred stock dividend payable Special Jobber's . ~et~xnsd g~ds Statement of inc~a, American Brands, Inc. Statement Of inuome, c~nsolldated Sundry accounts payabl~ Sundry accounts receivabl~ sunshine Biscuits, In~. Su~shlne Bi~%tlt~ I~C, - LOan account Supplementary ~rsup life insurance premiums payabl~ swin~llne ~n~ Swln~llne Xn~. - l~e~ a~count T Tax stamps, et~. Taxes based on incc~%e - 0the~ tba~ f~dezal (891 - Current provision) TaXes based o~ income - Other t~a~ federal (893 - prior years' oo~tingenc~es) Taxes based on Inec~e - 0thor tha~ federal - Cigars (891 - CQrrent p~ov~slon) T~:~es based on income - Other t~ federal . C~gars (~9~ - prior ye~x8' ~ontlngen~ ~ es) Ta~es to be distributed Tza~sfer exgense, sto~ks and bonds Tr aveli~ expense Transportation claims - filed Trans~r~tic, l claim~ . service - accumulated costs Tra~%sportat~o~ ~lai~s - warehouse - a~l~%~lated costs Treasury stock 20 year 3% debeR~Dres mat%fred April 15, 196~ 25 year 3% debentures z~at~red OCtober 15, 1969 (Continued)

FZSCAL BIII~ER II~D~ DE~ER 31, 1978 ~r Pag~ lO 277 278 27S 276 274 226-228 219-220 347&378 137 139 I0 ii 217 346&377 180 102 103 32 T (Continued) 25 year 4 5/~% debentures maturing July I, 1990, reacquired 25 year 5 7/8% debentures maturing July i, 1992 25 y~ar 5 7/8~ deben~res ma~uring July i, 1892, reacqulred 25 year 4 5/8% subordinated debentures maturing July I, 1990 25 year 3 1/4% February i, 1977, debentuzes ~ matured Unclaimed crsdits payable Unclaimed wages payable Unabsorbed and ~ndlstributed expense Unexpired insDr a~ce United States savings bonds, Sezies E, ~sh united Statsm savings bonds~ Series ~t CaSh - offset acco~mt United States savings bo~d deductions to be deposited v Vacant property and inactive equigment h warehouse expenses . advertlsln9 and sales WilSan Jones Company Wilsc¢1 JQnes C~a~y - LOan accosts Wrapping ~ial at suppliers

FISCAL BINDER INDBX DECEMBER 31, 1978 Page N~m~ e_r 4 5 6 7 8 9 i0 ii 12 13-14 15 16 17 13-20 21 22 23 24 25 26 27 2~ 29 30 31 32 33 34 35 36 37 38 39 4O 41 42 43 44-46 47 48 49 50-51 S2 53 54 55 56 Account ~umber and Title i00-000 - Cash in banks I02~001 - Cash in hanks - Puerto Rica~ special account 102-002 - Cash in banks - retlzement plan suppl~ental allowances account i03-001 - Cash in interest bearln~ call deposit bank accosts 104.000 - Cash on han~ 105-000 - Cash ~n t~anslt I07~000 ~ L~ited Statos SavL~gs Bonds, series E, cash 108-000 - united States savings BODd~, Series E, cash - o~fset a~counL if0.001 - Short-term investments 121-0g0 - C/edit customersq security 121-001 - Offset to credit ~ustomezs' secu~ity 125~000 R~e for ~ash dlscounts 126-000 - Resezve EOZ doubtf~l accounts receivable customers 128-000 - Doubtful accounts receivable c~gtomers . written off 129-000 - Offset to doubtful a~ounts r~elvable customers - ~itten off 14a-001 ~ ~inished goods - Cigarettes, smoklnq, et~. 140-002 - Finished goods . Cigarettes, ~moking, et~L, on consignment 140~a05 ~ Finished goods q Ciqarett~ books 140-010 - Finished ~ods - Cigars 140~900 ~ Finished goods - P~erto R~an Branch ~l~aring account 141.001 - F~deral excise tax w Cigarettes 141-005 - P~deral exci~e tax - Cigarette book~ 141.010 . Federal exclse %a~ ~ cigars 149~001 - Salesmen's returned ~oods 149-002 ~ Spe~i~l ~obber's returned good~ 169-055 . lqrapplng material at ~/ppliers 170-001 - General faotor~ supplies 170-002 - G~neraI factory s~pplies at suppliers 170~006 - postage stamps 170-007 - TaX s~,~s, etc. 170~008 - New York S%ate transfer tax stamps 170-011 - Rese~ve for obsolete ~achlne and e~i~ent replacemen~ parts 17~012 - Reserve for ob~lete w~pp~nq ~t~rlals Z~0.003 - Sinkinq f~d ~ash in hands of trustee - 25 year 4 5/8% s~bordlnatcd debentures maturing July I, 1990 180-004 - Sinking fund cash in hands o~ trustee - 2~ year 5 7/8% debemt~res matu~±ng JUly i, 1992 185~001 - Notes receivable 185-002 - Receivables - forward c~ntra~ts - foreign currency 185.005 . Sundry accounts receivable 185-006 ~ Do~tfuI ~co~nts receiVabl~ ~ o~hers 185-007 - Provlsio~ fo~ do~btf~l accosts receivable - others i~5-010 - Mi~cellan~us acco%znts receivable 185-015 - Accounts r~eivablc - offi~s and employees i~5-020 ~ Adduces to s~Ic~en ~nd s~pez~i~0rs 185-039 - interest receivable from banks on investment in subsidlazy securities i~5~040 . Internst receivable IS5-041 - Dividends receivable 185-070 - ~ransportatlon claims - filed (continued)

FISCAL ~INDE~ II/DFX DECEMBER 31, 1978 Pa~e 57 58 59 6O 61 62 63 64 65 66-6~ 69 7O 71 72 73 74 75 76 77 7S 79 80 Sl 82 83 84 ~5 36 87 38 89 9O 91 92 93 94 95 96 97 9~ 99 i00 101 i02 I03 104 105 106 107 AcCount Number and Title 1~5-072 - Tr~msi~rtation claims . w~house - ~.ccv~m~lat~l ~osts 185-074 - Transi~zt~.tiol~ claims - sel~ice - a~c~lat~l costs lS5~080 ~ Insu,~mce comfy ~3~r~s 185~081 - insurance clnt~ ~ a~cur~ulat~ ~ts 1S5-120 - Fecl~al excise tax Claims 185~130 ~ Duty drawl~ck claims 185-131 - Duty drawl~ck to bQ ~Iaimed i85~132 ~ DUty d~awhack and ~l~r~i~Ision thereon payable to other~ 185-140 - Mis~llan~us cla~s 185-150 ~ 13~ubtf~l ~lailas ~r tI,~se payable t~ others ul~n ~olle~tion 1~5-151 - Offset to doubtful ~la:L~s or ~:~s~ ~y~lt~ to orioles ~pon COlleCtion 200-010 - A~leriaan Brands I~:ll~rt, ~n~. 200-020 - GOlden Belt: Nanuf~ctt~ing C~mpo~" 200-021 ~ ~ld~n ~lt I~.~mufacturing Cc.mtpany - ~oan accco~n'~ 20tl-022 . I~an payable to ~lden Bell; M~mufacturt~g ~y 200-025 - Sunsh~ae Biscuits, ~nc. Stm~hf~e Bisct~its, Inc. ~ loan a~ount 20U-0~7 ~ Loan l~y~ble to Sur~hine Biscuit~l, l~nc. 200-030 ~ J~S B. Beam Dilttilling Co. 200-031 - j~/es B. He~ff~ Distilling ~ .- loan a~nt 20~032 ~ Loan payable ~:~ ,Tames B. Be~ Dtstillin~" Co. 200-036 ~ Dtlffy~Mott O:Y~l~ny, ~nc. - loan account 200-037 - Loan payable 1~ Du~fy~/~tt Company, ~[~. 20~-040 ~ Acrae Visible ~rds, Inc. 20~-041 ~ ~m~ Visibl~ R~:ords, Inc. - loan ac~o~mt 206,-042 - Loan payable to Acr~e visihl~ R,~O~'dS, Inc. 20tl--047 . Loan payable ~ ~ez~.c~ ~ba~,:~ ~nte~ational Corp. 200-(?50 - Gallal~r Lii~ited 200-~)52 - Loan pa~able ~ Gallahe~ L~it~l 200-055 . ~n~ic~ ~rands Overseas, I,~,V. 200-057 - Loan payable ~.o i~t~zi~n B~ands ~rs~as, N.V. 20(?-065 . ~,~in~JiJ~e Inc. 200--066 ~ Swl~gllne ln~, ~ 10an ~t~r~. 200.067 , ~n payable I.~ sw:i~qltne Inc. 200-070 - ~%e~ ~k ~mp~my 20~-071 - M~stel: Ix~k ~mp~ny - lo,~n ~cottnt 200-072 ~ ~:~an ~ayable to Master ~ck Comp~,ny 200-075 - The ~mdr~ ,Jergens ~r0~any 200-076 - ~he ~dr~w Jel~gen~ C~mpany ~ %oan account 2~30.077 - Loan payable ~o 'the Andrew Jer~Je~s COmpany 200-07~ - Wilson Jon~s ~p,~ny 200-079 - ~ilso~ Jor~es C~oany - loan account 2001080 ~ I~an payable to Wilson Jones Cx~mpany 200-082 - A~ustmet Com~y ~ loan accost 200 083 ~ Loan p~yabl~ 1~ A~'Usbx~et Company Page=~== (Con~Inu~)

FISCAL DIVIDER INDEX DECE/~BER 31~ 1978 10G 109 ii0 iii 112 113 114 115 116 117 117 117 I19 120 121 122 123 124-127 124-127 124-127 128 129 130 131 132 133 13,1 135 136 137-139 14Q-142 143 144 145 146 147 14S 149 150 151 152 153 155 Account Number and Title 200-098 - int~est receivable ~rom sul~sidiaries 200-099 - Interest pay~d~le to subsidiaries 270-000 . Investments in ,,.~lly o',fned d~stic st~sidiaries 271 000 - inves~ents in wk~lly o~m~ £oreign ~bsidt.~ries 272-000 - investments in partl~ly o'~meA ~omestic subsidiaries 273-000 - investment in subatxlia~sec~.ities 295-001 - investments - otl~r 295-200 - Bills ~nd mortgages r~ceivable 295-21G ~ Deferre~ aCCOStS r~eiva2ole 300-000 - L~nd ~10-000 - Buildings 0m~ building flxture~ 350~000 - Sal~n,s and ~upm'vl~rs' a~biles 352-000 - Passenger au~:~r.~biles 360-000 380 001 390-.001 395-000 399-001 399-i00 399-200 405-000 410-000 450-000 452-000 460-000 490-000 600-000 600-0¢I 600-010 60fl-020 600-030 600-070 600-08~ ~00-090 600-095 600-100 GO0-112 ~00-120 600n121 ~00-9~0 612-000 - Office f~ituxe and equi~ent improve~ex~ts to leaseholds . Construction - R~Se~e for ~ir construct~3n - Asse~ capi~lized ~or d~c~tion - Deferred d~pr~oiatlon ~n assets c~i~%li~ed for depreciation - De~reaiatlo~n allowed on a~se~s ~apitalized for depreciation - Resezve ~or depreciation o~ ~pr~v~ments to land - Rescue for depreciation of buildings and building fixtures Re~e~ for d~pxeoi~tio~ of ~alesmen~ and supe~iso~sI automobiles Res~e for ~e~r~iatio~ o~ passenger automobiles Reserve for ~ep~eciation of office ~rnitJ/~e ~d eq~i~en~ Res~ve for ~ortization of impx~*its to leaseholds Reserve ~or val~atlon of ca~Atal assets Prepaid i~teze~t, pr~i~ and discount P~e~id ¢o~missions Uil~x~ir~d i~suxance Pr ~paid a~ver tisin~ P~ e~ald e~pen s~ P~epaid re~t Pr ~aid taxus P~epald freight and ~hipping exp~nse - cigarettes, smoking, etc. - prepaid fz~i~h~ and shipping expense - Cigars . prepaid ~reight and shipping expense . Puerto Ri~aa Advances for ~ravelin~ ex~en~e Gas~ ~t~r a,~d other deposits Office leasehold expense Reserve ~or leaseI~id ~xpense It~in sus~s~ E~SeS on deb~nt~es s~t u[~ fo~ t~ purposes . Deferred amortization o~ ex~ses on d~ben~ures se~ u~ ~or tax p~DOS~S ~= Page 3 (Contlnuedl

FISCAL BZ~ID~ IND~Z D~C~.IBE.~ 31, 197~ Pn~e 156 157 153 159 160 i$1 iS2-163 164 165 1£6 167 16~ 169 17Q-178 179 151 182-183 Id4 105-186 ILl7 iR8 190-197 19%-203 204-203 204-205 204-205 20~ 2O7 209 210 Page 4 613-000 - ~ortizatlon of e~enses on debent~o~ a/lowed for ~ax purposes 614-002 ~ prepai~ expensss on lon~-term debt 615_001 - Receivable from Mobil Oil cozp. for assi~rkme~t Of lease on 150 ~ast 42nd 8~eet 620-005 ~ Deposits recoverable fro[~ iru~xance cQ~p~ies 620_010 - C, rou~ llfe ins~xance and o~p:ehensive medical ~ense in~u~anc e res~ves 620~011 - Offset to gro~l~ life insuranQe a~d comprehensive medical e~e~se insurance ~eserves 640-001 . ASSOts capitalized for record 670~001 - Cash on del~slt wit~ ,~organ Guazasty Trust ~omp~y ~or ~ivid~nds payable upon s~fender of s~ek Of C~ba~ Tobacco Col~any Inc. 670-002 - effset to cash On deb~si~ with I~gan Guaranty Tr~s~ CO~9~ny for dividends payable ul~n s%irre~dex 0~ stock of ~ba~ TObaCCO Co~pany ln~. 679 001 - Salary, and tax~s 679~005 - D~v~del%i] correction ad~us~en£ 679~ 010 - Taxes ~o he distrib~t~l 679-015 - ~/siness gifts C~79-0~0 - T~avellnq expense ~79-~15 - Dire~t ~t~vin~ ~2~se 679..0B0 - Wa~eho~s~ expenses - advertls~ng and sales 679.~045 - Autor~Di] e sales 680_000 - Goodwill, hr~ds, trad~rks, etc, 700.0~0 - Notes ~)ay~ble to banks 701-000 - };oRes payable - commercial paper 702-000 - NoteS payable - other 710-1Ol - Sales ~nd use ~x~s payable 710-201 - Provls~on for federal income ta~ ~ayable 710 ~01 - Provision for tax contingencies rela£ivs to pxlo~ years a~d interest ~her c~n 71,'~401 - ~o~is~en ~or t%~es p~ble 710-SOl - provision for sta~e ~e~plol~t instance t~x - CO~l~ny ~nth'ib~tion 710-510 ~ Provision for f~exal ~nm~plo~ment ~nSu~cm tax . ¢ol~psny cont zil~tio~ 710-520., Provision for fedszal old age benefit t~ - Company coDt~iL~t ~on 71~530 - pro~is~oll [or state sic~IIeSS ~o~pensatlo~ tax - C~pany ~.ontTi~itlon 7~0-0~0 - ~%coo~nts payable ~ sales~en,s ~d supervisors' expense accounts 720-0Z0 - Sundry accounts payable 725-010 . Acco~i~Ss [~y~ble - incol~ taxes wi~hhel~- fzom nom~eside~t aliens or ~@~elgn cor~ratio~s 7~5-D~90 . ACCO~$S payable ~o foreigr~ stockholders - %rlth~l~ under 12hired States Tzeasury Depa~nent re~/latlons 7~5-D3 i - Amounts payable for preferred s~k netized ~%%%e 30, 1965 (Continued)

FISCAL BINDER INDEX DECEMBER 311 1978 Page Number 211-212 213 214 215 216 217 218 219-220 221-225 226-22S 229 230 231 232 233 234 235 236 237-238 239 240 241 242-243 244 245 246 247-248 249 250 251-2S3 254 255 256 257 258 259 2~0-261 262 263 264 265 266 267 268 ........ Page 5 AcCOst ~Nu~lber and T~tle 725-040 - Accounts payable - city, state and national t~x withheld 725-050 - Accounts payable - state ~ne~plo~ent instt~ance tax - employees~ contribution 725-060 - ACcosts payable - federaI Income and old age benefit taxes withheld from employees 725-070 - ACCO~ES payable - stata sickness comp~zsatien tax . ~nployeesi contrlbution 725-080 - AccOtlnts payable - employee deposits under Profit-Sharlng Plan 725-085 - U.S. Savlnqs BOnd deductions to h~ dQposited 725.090 ~ ACcounts payable to employees 725-100 - tnalaimed wages payable 725-102 O~tsta~ding checks payable 725-104 - Unclalmed credits payable 725-i05 ~ Liability under letters of credit 725-106 - Letter of credit 730-010 - ~nt~rest payable on f~nded debt 730-015 - Znteres% payable on long-term debt 730-020 - Int~est payable on short-ter~ debt 730.030 - Cash on deposit for payment of interest on bonds 730-050 - interest payable to Galbreath Co~poratlon o~ r~assig~l~ent of ~easa 740-010 - Accounts payable - accrded pay roll 740-050 . Inc~ntive cC~satlon payable 750-010 - Misce11~neous aearuals payable 750-015 - Corporate accruals payable 750-020 . Acco~]ts payable to British Amer~aan Tobacco Company, Limited, ~or e~vpOrt shipp~%g arrangements 750-030 - Accrued cigar machine royalty payabl~ 750-060 ~ Accounts payable to Profit-sharing pl~ trustee 750-080 - C~Tc~p life i~s~cance premiums ~ayable 750-081 . Suppl~enta~y g~o~p llfe i~sura~e pre~i~/~s payabl~ 750-082 . Comprehensive Medical EXpense ins~zance p~emium payable 750-090 - ReserVe for ~mployer's liability insurance 750-093 - R~serve for plant closing ~sts 750-095 - Provls~on fez ret/xement b~neflts 751.001 - Payable to Galbreath Corporatio~ for assignment of lease On 150 East 42nd Street 755~ii0 . Provision for advertising arrangements 755-120 - provisO0n for pr~otion of dlstribution 755-130 - Provision for magazine advertising 755-140 - provision for newspaper adv~tlsi~g 75~150 - Provision for ~idr~ advertising 755~160 ~ Provision for export advertising 755-170 - pro~ision for radls advertising 755-180 - Provislon for televls~n advertising 755-190 - Provision for display advertising 760-000 - C~mmon stock dividends payable 765-000 ~ $~ conv~rtlble prefexr~d st~k dividend payable 765-I00 - $1,70 convertible preferred sto~k dividend payable 810~001 .. Four percent bo~ds maturing A~&./st i~ 1951 (COntinued)

FISCAL BINDER rNDEX D~CEM~R 31, 1978 Page 269 270 271 272 273 274 810-012 275 81Q-013 276 820-040 277 820~045 278 ~20-050 279 820 055 280 830-025 281 830-030 282 830-035 283 830 045 284 830-050 255 850-001 2Z6 850-011 287 ~50-020 288 S50-Q21 289 S50-031 290 900-001 290 ~00-002 291 910~ 001 292 910-802 - 293 920-0Q0 - 294 g30-001 - 295 930-300 . 296 930-301 - 297 930-302 - 298 940-000 . 299-302 10-050 - 303 10-051 . 304 10-052 - 305 i0-052 - 306-3~ 309 310 311 312 313 314 315 316 Paqe 6. ~ccount Nt~mber and Title $10-002 - Cash on deposit with trustee for red~m~tlon o~ four percent bon~s which matured August I, 1951 810-003 - 25-year 3% debenL~res matured Oatobe~ 15, 1969 810-004 ~ Cash on deposit with trustee for redemption of 25 year 3% debentures matured October 15, 1969 810.010 - 20-year 3% debent~res matured April 15, 196~ 810-011 ~ Cash on deposit with trustee for redemption Of 20 year 3% debentures which matured April 15, 1962 25-y~ar 3 1/4% FebruarF l, 1977, debentures - matured - Cash on ~eposlt with trustee for redemption of 25 year 3 i/4% debentures matured February l. 1977 - 25-year 4 5/8% subordinate~ debentures mat%nring July l, 1990 25-year 4 5/8% debentuzes maturing July i, 1990, reacquired 25-y~ar 5 7/8% debentures due July i, 1992 25-ye~c 5 7/8% debenturas maturing July i, 1992, reaequired 15-year ~ 3/4% Swiss fr~nG loan maturing February 28, 1984 Eurodollar long-term loans Domestic revolving aredlt l~ans 9 5/8% notes due September I, 1979 1/8% ~tes due Mar~h i, i~85 Peserve fo~ d~erz~d federal incom~ tax Federal ~ncome tax o£f~et to deferred incentiv~ ~o~ensatlon ~ayable D~£er~ed income D~ferred inter~t income Res~e ~or def~ed foE~ig~ e24~an~ adju~h~ents Capital stock ~ c~m.on - authorized Capita~ sto~k - ~om~on - ~issued Preferred stock $1.70 convertible ~efe~red sto~k Paid-in ~apital Ret ~ined eaznlng s Dividends paid on co=~on stock Dividends paid ~ $6 ~onver~ibl~ preferred stock Divldend~ paid on $1.70 Convertible preferred ~o~k Treasury s~o~k General and ad~i~Istratlve ~ployee benefits admlni~trat~on • ncentive c~mpensati0n - available for all~tment . ~urrent yea~ ~n~ ~ntive comp~n sation 10-053 - p~oflt-sharlng plan ~ employer's contributlon i0-055 - ~vision for doubtful accounts ~8~iVable - customers i0-057 - Expens~ developinq new ~rodUets 10~058 - Transfer ez~pense, stocks and bonds i0-06~ - Cain o~ loss on foreign exchange 10-059 - pr~lum ~ ~i~co~n~ ~n lon~t~ deh~ 10-070 - Divld~ds and interes~ ~ncome from subsid~aries 10-071 - Dividends arid interest interne from o~r than s~bsldiaries 10-072 ~ issuance and dlstzib~tlon expenses on debt (Oontinu~)

Z.¸..¸4 ~, ~ . I.~ 317 51s 31!) 3~,3 321 322 323 32S-330 332 3~3 33J 337-33~ 339 310 3 ~1-3&2 343 3i5 346 347 3.1 ~49 3 0 3~I-35~ 353 ~56 ~SG 357 353 359 360 361 363~364 36~ Pa~e 7 A~e~i~nt t~tlm~e~ and 'rifle i0-07 I .. isoellaileous incense 10-077 - profit and loss on disposition o~ capita] assets i0-079 - 9!ISu~!latl~o~S e~ense 10~il~O . [~%texest ~%d dls~o~ii£ o~ s~oxt-~erm debt 10-081 . Zn~e~est on long-text% debt i0.0~2 - Discount On lonj-ter~, d~bt i0-0~ - ~teres£ o~ lo~s f~om subsidiaxies ~d affiliated companies i0-0~S - Other iriterest ex[>ense i0-,]35 . Other- interest exg~nse ($93 - pri~r $ear~' contln¢lenoles) 10..091 - ForelgI% incoi~ taxes 10-092 - Federal incorl, e taxes 1G-092 - i?ederaI i~]come haxes (C9~ - pri~r yea~s' collti,]g~cies) 10.093 - Federal income tax o~f~t ~o tax exgense on intent±re m~mensation not ~e~ctible in outran% year i~ 004 Federal income ZaX adjustments of ~-ricr Years' incentive comp~sat~o~ pay~zents deducted for taxes in c~rxent year 10-09~ - Fe:3er~)I income tax applicable to £ep~eciatlon deducted for taxes in e~ice~s of ~7~ounts _~roviaed on books 10.-09~] puerto ~ic~n liranch profit and loss 20-002 - Sales - Lea_#, ehc. ~ Dom@st~c 20-0~2 - COSt Of sal~s . Leaf~ etc. - Dom,>stic 20-0~0 - ~alvaqe a~d e~e~se - ~et~rned gocds 20-021 - Salvaqo and expense - goods ~e~Orked~ destroyed, etc. 20-022 - O: sclete ~applng ~eri~l a~d expenses 20-023 - Obsolete mac?ine part~ 20-024 - VaCant ~rop~hy and inactive equiT~me~t 2.0-025 - Unab~o~b641 and ~arlis~i~t, ted exz~ense 20-026 - Zra~eh a~:Lml~nistra~l% 20-029 - ~¢sear~h ,~ld DeveXo~5~rent 20-0~@ - General arid e~linis'~cativ~ --~;p~ns~ 20~,359 - Frarl~hise, eZ~, • taxes not ~.~ed on income 20-0~9 ~ ~ra~lchise, et.~., taxe~ not ba~ed, cn i~c~nte (~93 - p~or y~a~s' conti~enci@~) 2~C61 . !i~ Pr~!ucts ~)ivision 20-~73 - ~c.c~llaneou,~ in~e 20 J74 - Royalty in~e ~j-~'~5 - Zr~come ~rom tr~n~c.tions with sIJ~sidi[t~ies 20 076 ~ Flood loss 20-077 - Frofit ,~nd loss .~n di$£,o.~itimn ot~ c~pital assets 20-076 ~ Develol~nt exp~ns~ o2~ 2~lcmt e~lxfpment 20-078 - ~lis~ell&r~us ex~c~@e 20~090 ~ T~xes "~se~ on il%~or~e L Other than f~deral - (~91 - Current provision) - (~93 Prior ye~xs' co~tlngencies) 21-002 - Sale~ - Legal, eLc. - ~xz~orL (Continued)

FISCAL B~NDER INDEX DECEMBER 31, 1978 Page Number 369 370 371 372-373 374 375 376 377 378 379 380 381 3S2 3a3 3~4 385 386 3S7 388 389 390 391 392 393 394 AcGount Number and Title 21-012 - CQst Of sales - Leaf, etc. - Exi:~l~t 30-002 - sales - Leaf - D~mestic 30-012 - Cost of sales ~ Leaf, ~'xl. - ~mestio 30-020 - Salv~je ~,a~d e~:l~nse - ~'ett~ened gOOdS 3~-021 - $alvaqe and e~se - qoods r~rl~d, destroyed, et:Q. 30~022 - Obsolete ~apgtmg material and expenses 3~-023 - Ob~let8 ~0L=hintt parts 30-024 - Vacant pre~perty and inactive ~:2,1il~ant 30-025 - L~nabso~b~:i and '¢ndis~lbuteal expense 30-026 - Br~moh admillistzation 30--050 - G~nera1 and a~is~:xa~:±ve ~se 30-059 - Pranchfse, etc. , taxes not based on il~ - (891 - CUrrent pr,~,.ision) (893 - Prior yearst ~ntingencie~) 30~060 - Imp~o,'m~ts of pz'oducts 30-061 - New ProdUcts DiVision 30-073 - Miscell~us in=~ 30-074 - ROyalty ~C~'~ 30-076 - Fl,~d loss 30~77 - pl~it ~l loss on disI:~sitt.~n of ~api~l asset'S 30-078 - Develo[~ent oxpens8 on plant equipment 30-079 - Miscell~neo~s e~penses 30.090 . TaNes based on ~n~me ~ Other than federal - Cigars - (891 - current provision) . (891 - Pri~r years' co~tlng~¢i~s} 31-002 - sales - Leaf ~ EXpOrt 31-012 - COst of sales - Leaf, etc. - Export Pa~e 8

FISCAL BINDER INDEX DEC~24BER 31, 1978 Page N~er 395-398 399-403 404-406 407-409 410 411-412 413-416 417 418 419 420 421 statements and Supplements /~aerl~m Bl~andst Inc* - l~clas~ification ~tries - 13al~c@ sheet ~l/~l~m BEands, Itlc. - ~la~ce sh0et /~llel"ic~l Brands, Z~c. - Stater0~nt ¢~f t~cor~e Amo~l~ff~ Brands, Inc., and subsidi~ies - gdjuBt~n~, r~classificatlon ~md ellminat~'~g entries - ~,onsolidat~l I~lanae sheet A,~eric~ I~rands, Inc., and ~ubsidi~ies . AcL~ul~jtg, r~lassificatiol~ emd ~lirlinatin~J entries - ~nsol~ated ~t~nt of income Am~ican Brands, Inc., and ~bsi~i~ucies - ~n~llda~d balance sheet ~ertc~ Bral~sr In~., ~,~ st~sfdl~ies - consolidated s~a~'~lent of American Ciq,~, a Division ~f Ame~ic~m t~r~ls, Inc. - Stat~ent of kneome ~nt ri~t ~:~ns Investment in The Fr~klfn Life ~ce ~ml~ny Merch~dise ~ales - Cost of sale~ -. Adver~isjx~, sellin~ and ad/~nis~rative e~'p~lselt - I~ml~i~ ,t~,~ exert (inclt~dln~ P~el'~ ~cem Branch] Me~han~ls~ Sal~s - Coltt of Sales ~ ~lv~rtis~u~q, s~llli~g ~r~d admirlistrati~e ~en~e - ~:~rt Notes ac~0~any:img fin~u'~l~l s~t~emts Recapitulati~n of pzofil: and lo~ls on actt~al disposition o~ ~aptt ~.l assets