Risk Management Services

 

    DATE PRINTED                              April 30, 1999           

    FULL REVISION                                                      
    D-U-N-S: 88-016-7499                      RATING: 5A 3             
    EXEMPT COMPANY REPORT                     PRIOR RATING: 2A 1       

    Chocolates Deliciosos Colombianos, S.A. - DEMO REPORT

    Trade Style(s):
    -----------------
    Demonstration Report
    Abbreviation: "C.D.C."
    (Formely: Chews Chocolates)

    Subsidiary of: Caramelo Chocolates SRL 
                   Colombia 
     Physical Address:                        Mailing Address:              
     -----------------                        -----------------             
     Carrera 55 # 14-22                       PO Box: 3122                  
     Oficina 225                             
     Duartin                                  Bogota                        
     Castilla                                 D. C.                         
                                              Zip Code:                     
     Bogota  D. C.                            Colombia                      
     Zip Code: 5478                                                         
     Colombia                                                               
 

     Telephone Number(s):                          Fax Number(s):           
     --------------------                          ---------------          
     (57) (1) 3768201                              (57) (1) 3766921         
     (57) (1) 3768402                              (57) (1) 9876543         

     Telex:                                        Cable:                   
     CHOCO 8967                                    CHOCOLOM                 

     Web Page http://www.demochocs@lates.com                                   

     Chief Executive  Mr. Roberto Perez Roca                                
     Title:           President                                             

       L.O.B Manufacturer of chocolate and related produc
       S.I.C 20660000  20649907                                      

   ΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝ SUMMARY ΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝ 

     STARTED    : 1955           CAPITAL    :  P $         252,942,000
                                 NET WORTH  :  P $      31,791,507,000
     HISTORY    : Clear          SALES      :  P $     220,810,864,000
     EMPLOYEES  : 550            PAYMENTS   :  Prompt                   
     SALESPERSO : 121+           TREND      :  Stable                   
     TERRITORY  : International  FIN.COND.  :  Fair                     
     STATUS     : Active         IMP/EXP/AG :  Imports/Exports          
     SUITS      : See Suits     

      ΝΝΝΝΝ CONTROL TYPE : Privately Held Registered Company ΝΝΝΝΝ 

The  subject  is  registered  in  the  Colombia  as  an  exempt company. Exempt
Companies also known as Offshore Companies are not permitted by  regulation  to
buy or sell goods or transact business in the Colombia. 

Exempt/Offshore  Companies  are not subsume to direct taxation, however, do pay
taxes at a very low rate. 

Exempt/Offshore Companies are represented locally by a Care Of Agent  Whom  are
usually  Law  or  Accountant  Firms.  Care  Of  Agents  are  prohibited  by the
prevailing laws of secrecy  from  releasing  any  details  such  as  Directors,
Shareholders, Financial Information and Parent/Subsidiary, Affiliate locations.



DUN & BRADSTREET'S RATING 

The  "5A"  of  the Rating (The Estimated Financial Strength) indicates that the
company has a worth in excess of Colombian Peso 25.205.000.000 . The "3" on the
right (Composite Credit Appraisal) indicates an  overall  "Fair".  This  credit
appraisal  was  assigned according to Dun & Bradtstreet's overall assessment of
the company's financial, payment, and its historical information. 


All monetary amounts quoted in this Business Information Report  are  shown  in
LOCAL CURRENCY, unless otherwise stated. 

SUITS:
May 6, 1998

A  check  in  our  database  on  May  6, 1998 revealed numerous suits, the most
important are listed below. 

Date .....: April 16, 1998 

Type .....: Original 

Exp.# ....: 12345-6 

Tribunal..: 1st Mercantile, Valle, Cali 

Defendent.: Chocolates Deliciosos Colombianos 

Plaintiff.: Fabrica de Cacao 

Matter ....: Collection of bill of exchange of Colombian Peso 150,000,000. 

Bail......: Bill of exchange 

Action.....: Citation. 

                                       
     ΙΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝ»
     Ί  The reported suit(s) may have paid or resolved  subsequent      Ί
     Ί  to the preparation of this report.                              Ί
     ΘΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΌ









FINANCIAL STATEMENT:
May 6, 1998



The Financial Statement were submitted via fax on May 6, 1998 by Mrs.  Mariella
Ortiz,  Finance  Manager.  External  Audit:  Lesaccount & Cia Ltda. The balance
sheet is denoted in Colombian Peso. 

Financial Statement (Fiscal) dated December 31, 1997. 

(in thousands) 
                                       
                                       
       ASSETS ΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝ
                                       
    Cash & Banks                                  7,341,942
      Total Cash & Banks                                           7,341,942
    Temporary                                        30,485
      Total Negotiables Securities                                    30,485
    Account Receivable from Clients              10,711,199
    Foreign Clients                               9,699,217
    Others                                        1,693,682
      Accounts Receivable after Provision                         22,104,098
      Provision for Irrecoverable Account                            111,696
      Accounts Receivable                                         21,992,402
    Finished Goods                                6,035,062
    Products in Process                           4,309,030
    Raw Materials                                 2,528,484
    Imported Goods in Transit                       597,105
    Prov. for Inv Depreciation                     -493,966
      Total Inventory                                             12,975,715
    Prepaid Expenses & Others                       579,283
      Total Prepaid                                                  579,283
      TOTAL CURRENT ASSETS                                        42,919,827
    Real Est/Plant/Equip./Spec.Tools             30,753,531
    Work in Progress                             15,621,879
    Installation Expenses                          -556,975
      Fixed Assets before Adjustment                              45,818,435
      Accrued Depreciation                                        11,197,764
      Total Fixed Assets                                          34,620,671
    Permanent                                     1,131,718
      Total Investments                                            1,131,718
    Deferred Assets                               1,481,150
    Assets Revaluation                            1,102,430
      Total Others Assets                                          2,583,580
    Patents                                          38,548
      Total Intangibles                                               38,548
      TOTAL ASSETS                                                81,294,344
                                       
                                       
       LIABILITIES and CAPITAL ΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝ
                                       
  Domestic Suppliers                           13,398,416
    Total Accounts Payable                                      13,398,416
  Documents & Notes Pay.                        2,997,717
    Total Bills Payable                                          2,997,717
  Taxes Payable                                   131,439
    Total Accrued Tax                                              131,439
  Financial Obligations                        17,980,013
  Social Laws                                     308,186
    Total Social Debentures                                     18,288,199
  Others                                        1,427,577
    Total Others Liabilities                                     1,427,577
    TOTAL CURRENT LIABILITIES                                   36,243,348
  Liabilities Long Term                        11,368,917
    Total L/T                                                   11,368,917
  Documents & Notes Pay.                        1,313,261
    Total Bills Payable L/T                                      1,313,261
  Financial Obligations                           562,730
    Total Other L/T Liabilities                                    562,730
  Others                                           14,581
    Total Debentures  L/T                                           14,581
    LONG-TERM LIABILITIES                                       13,259,489
    TOTAL LIABILITIES                                           49,502,837
  Capital                                         252,942
    Total Capital                                                  252,942
  Legal Reserve                                 6,571,695
    Total Reserve                                                6,571,695
  Update of Equity                              7,110,023
  Accrued Profit (Loss)                        17,856,847
    Total Capital(Net Worth)                                    31,791,507
    TOTAL LIABILITIES AND CAPITAL                               81,294,344


Profit and Loss Statement from January 1, 1997 to December, 31 1997 


  Sales                                        220,810,864
    Total Sales                                                 220,810,864
    Net Sales                                                   220,810,864
  Cost of Merchandise Sold                     180,167,243
    Adjustments of Net Sales                                    180,167,243
    Gross Profit                                                 40,643,621
  Operational Revenues                           4,865,787
  General Expenses                            (42,414,786)
    Profit from Operations                                        3,094,623
  Other Income                                   2,067,739
    Profit before Tax                                             5,162,362
  Income Tax & Other Legal Deductions                    0
    Net Profit                                                    5,162,362

  ΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝ FINANCIAL STATEMENT SUMMARY & COMPARATIVES ΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝ
                                       
                                       
                                       

                          December 31       December 31       December 31 

                             1995              1996             1997    

                         (in thousand      (in thousand     (in thousand

                            Fiscal            Fiscal           Fiscal   

Current Assets          24.795.513        32.550.339          42.919.827
Inventory               10.674.900        11.525.373          12.975.715
Fixed Assets            10.343.046        21.312.211          34.620.671
Total Assets            36.737.274        56.189.392          81.294.344
Current Liab.           13.129.539        23.825.429          36.243.348
Total Liab.             16.000.348        33.544.853          49.502.837
Total Net Worth         20.736.926        22.644.539          31.791.507
Net Sales              132.815.609       170.190.457         220.810.864
Profit (Loss)            7.193.167         3.232.020           5.162.362
Accounts/Eff. Re         8.611.104        13.846.966          21.992.402
Acounts Payables        10.295.796        13.865.725          13.398.416
Working Capital         11.665.974         8.724.910           6.676.479


                                       
                                       
                                       
                                       
                ΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝ FINANCIAL RATIOS ΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝ
                                       
                                       


                                 December 31     December 31     December 31 

                                     1995            1996           1997    



    SOLVENCY RATIOS

  Current Ratio                       :1       1.88        1.36        1.18
  Quick Ratio                         :1       1.07        0.88        0.82
  Current Liabilities to Net Worth     %      63.31      105.21      114.00
  Current Liabilities to Inventory     %     122.99      206.72      279.31
  Total Liabilities to Net Worth       %      77.15      148.13      155.71
  Fixed Assets to Net Worth            %      49.87       94.11      108.89


    EFFICIENCY RATIOS

  Accounts Receivable Turnover        :1      15,42       12,29       10,04
  Collection Period                    d         23          29          35
  Inventory Turnover                  :1      12,44       14,76       17,01
  Total Assets to Sales Turnover      :1       0,27        0,33        0,36
  Working Capital Turnover            :1      11,38       19,50       33,07
  Accounts Payable to Sales Turnover  :1       0,07        0,08        0,06


    PROFITABILITY RATIOS

  Profit Margin                        %       5.41        1.89        2.33
  Return on Assets                     %      19.58        5.75        6.35
  Net Worth Turnover                   %      34.68       14.27       16.23


FINANCE:
May 6, 1998

The overall financial condition of the subject business, Chocolates  Deliciosos
Colombianos,  S.A. - DEMO REPORT is considered Fair. Current ratio is adequate.
Working capital is sufficient. Debt-Equity ratio is low. Profit margin is  low.
Current  assets  are  concentrated in accounts receivable and inventory. Annual
Sales  from  January  1,  1997  to  December  31,  1997  was   Colombian   Peso
220,810,864,000.00  based  on  actual figures. Figures compared correspond to 3
last periods reflect a trend of Stable. Net  Worth  of  this  business,  as  of
December 31, 1997, was Colombian Peso 31,791,507,000.00. 

PAYMENTS:
6/May/1998

                      	  PAYMENTS
                        (In millions)
------------------------------------------------------------------------------
                 HIGH       NOW     PAST                           LAST        
  DATE          CREDIT      OWES    DUE      TERMS    PAYMENTS     PURCHASE    
------------------------------------------------------------------------------
       Ps.       1,450      750               60                   3-4 Months
       P         1,350      550               60                   1 Month   
       P         1,250      850               60                   2 Months  
       P         1,150      750               60                   3-4 Months
2/97   P         1,050      550               30      Prompt       2 Months  
------------------------------------------------------------------------------

Nothing negative reported as of this date 



----------------------------------------------------------------------------

PAYMENTS (Amounts may be rounded to nearest figure in prescribed ranges)

Antic - Anticipated (Payments received prior to due date of invoice)
Disc  - Discounted  (Payments received within trade discount period)
Prompt- Prompt      (Payments received within terms granted)

----------------------------------------------------------------------------

                         INTERNATIONAL PAYMENTS
                        Values in amounts specified
------------------------------------------------------------------------------
  PAYING        DAYS SLOW     HIGH         NOW       PAST  CURR.  LAST SALE 
  RECORD         MIN MAX     CREDIT       OWES        DUE         (MONTHS)  
------------------------------------------------------------------------------
12/97  Prompt                 5,000                     0   USD   4-5 Months  
 1/98  Prompt/S       10      1,000        500          0   USD   4-5 Months  
 2/98  Prompt                 7,500      5,000          0   USD   2-3 Months  
 3/98  Prompt                 7,500      5,000          0   USD   1 Month     
 4/98  Prompt                 5,000      5,000          0         1 Month     
 3/97                        35,000                              
 4/97                                   20,000      5,000         1 Month     
------------------------------------------------------------------------------

Payment  experiences reported in this section reflect international experiences
in which subject purchased from a foreign supplier. Payment experiences reflect
how bills are paid in relation to terms  granted.  In  some  instances  payment
beyond  terms can be the result of disputes over merchandise, skipped invoices,
etc. Each  experience  shown  represents  a  separate  account  reported  by  a
supplier. 



                AVERAGE PAYMENTS IN COLOMBIA  

International Risk and Payment Review, a unique Dun and Bradstreet
Publication covering 122 countries worldwide, reported in April 1999

     A) The local delays in payment average 1-2 months, and
     B) the foreign exchange bank delays average 1-2 months.

For more information concerning this publication please contact your
local Dun and Bradstreet representative.

BANKING:
May 6, 1998

The  subject  business,  Chocolates Deliciosos Colombianos, S.A. - DEMO REPORT,
has bank account(s) in 6 bank(s).  The  subject  has  account(s)  with  in  the
country and other foreign countries. 

    Name:            Banco Bogotano                          
    Address:         Calle Ocho #1234                        
    City:            Bogota                                  
    State:           D. C.                                   
    Country:         Colombia                                
    Telephone:       57-1-9637896                            

    Name:            Banco Patria                            
    Address:         Calle Agosto #2345                      
    City:            Cali                                    
    State:           Valle                                   
    Country:         Colombia                                
    Telephone:       57-2-1234567                            

    Name:            Banco de Industrias Colombianas         
    Address:         345 Calle Gato                          
    City:            Bogota                                  
    State:           D. C.                                   
    Country:         Colombia                                
    Telephone:       57-1-1234567                            

    Name:            Bankcity N.A.                           
    Address:         99 Park Ave                             
    City:            New York City                           
    State:           New York                                
    Country:         United States                           
    Telephone:       1-212-4445556                           

    Name:            Banking Sun                             
    Address:         1345 Flagler Street                     
    City:            Miami                                   
    State:           Florida                                 
    Country:         United States                           
    Telephone:       1-305-9994564                           

    Name:            Banco Consol                            
    Address:         908 Bello Monte                         
    City:            Caracas                                 
    State:           D.F.                                    
    Country:         Venezuela                               
    Telephone:       58-2-3697896                            


Banking  reference  consulted  on  May  6, 1998 reported: Client since: May 15,
1985. Type of Account: checking account. Status: active. Balances average: high
6 figures. Operates with line of credit of: 2,000,000 United States Dollar, 

Banking reference consulted on May 6, 1998 reported: Client since:  August  15,
1990. Type of Account: checking account. Balances current: high 8 figures. Does
not maintain line of credit: 

Banking  reference  consulted  on May 6, 1998 reported: Balances current: low 6
figures. Operates with line of credit of: 1,000,000 United States Dollar, 

Banking reference consulted on May 6, 1998 reported: Client since: November 25,
1975. Type of Account: checking account. low 5 figures 

Banking reference consulted on May 6, 1998 reported: Type of Account:  checking
account. Balances current: high 9 figures. 


PRINCIPALS -----------------------------------------------------
6/May/1998





  Executive President       
Mr. Roberto Perez Roca     


1st  Executive Vice President        
Mrs. Maria Luisa Robles Figueras     


2nd  Executive Vice President        
Mrs. Patricia Rojas      


 Finance  Manager       
Mrs. Mariella Ortiz      


 Operations  Manager       
Mr. Daniel Carles      


 Accounting  Manager       
Mr. Miguel Ordonez      


 Sales  Manager       
Mr. Ramon Cortes      


ANTECEDENTS:
May 6, 1998

Mr. Roberto Perez Roca, born in the year 1945, married. 


Graduated  from Universidad Gran Colombia in Bogota, D.C., Colombia in the year
1967; degree received: Economist. 

 Employed with  Swiss  Chocolates,  Switzerland  in  the  position  of  Manager
Operational  Operations;  from  1968  to 1969. Employed with German Chocolates,
Germany in the position of Manager Operations; from 1969 to 1970. Employed with
Austria Chocolates, Austria; from 1971 to 1974. 

Started with subject in the year 1974. Active daily activities of the company. 

ANTECEDENTS:
May 6, 1998

Mrs. Luisa Maria Robles Figueras, born in the year 1936. 

 Started with subject in the year 1974. Active daily activities of the company.

ANTECEDENTS:
May 6, 1998

Mrs. Patricia Rojas, born in the year 1952. 

 Started with subject in the year 1974. Active daily activities of the company.

HISTORY:
May 6, 1998


Colombian NIT #: 123456789. 

Corporation, chartered with the Mercantile Registry, registered at 
Mr. John Smith, Notary #  3281  of  Bogota,  D.  C.,  under  Registry  #  6789,
Expedient # 789231-6, constituted under local laws, on October 15, 1955. 
Duration of 99 years. 
Original  business  name: Chews Chocolates, chartered under Registry # 1234, on
1955. 

On January 1970 the subject business registered a change in name to  Chocolates
Deliciosos Colombianos, S.A. - DEMO REPORT, inscribed under Registry # 8963. 

Authorized  Capital: Colombian Peso 252,942,000.00. , divided into 2,529,420.00
shares. 
 of Colombian Peso 100.00 par value 
Paid in Capital: 100%. Initial Capital: Colombian Peso 25,000,000.00. 

In February 1965, the subject business registered an  increase  in  capital  to
Colombian  Peso  55,000,000.00;  modification  to  change  the capital filed in
Registry # 2. 

In April 1979, the subject  business  registered  an  increase  in  capital  to
Colombian  Peso  125,000,000.00;  modification  to  change the capital filed in
Registry # 3. 

In November 1992, the subject business registered an  increase  in  capital  to
Colombian  Peso  252,942,000.00;  modification  to  change the capital filed in
Registry # 4. 

Shares of this corporation are owned by the following: 

    Shareholder(s)                             %       Share(s)

    Caramelo Chocolates SRL                  65.00     1517652      
    Mr. Tulio Olivares Goitia                20.00     505884       
    Mrs. Luisa Maria Garay                   10.00     252942       
    Mr. Arturo Aragon                         5.00     126471       



This business was founded in 1955. Old established business. Under present name
style since 1970. Status Active. 

 Administration under the charge the President who represents  the  subject  in
all business dealings. 

PARENT INFORMATION:
Apr 15, 1998

This  business,  Chocolates  Deliciosos  Colombianos,  S.A.  - DEMO REPORT is a
subsidiary  of  Caramelo  Chocolates  SRL,  Carrerra  88  #  52-56,   Medellin,
Antioquia,  Colombia.  Year  Started:  1980. Line of Business: Holding company.
Legal Status: Active. Parent owns 65% of the  capital  stock  in  the  subject.
Intercompany  Relations  between  the  parent  company  and this subsidiary is:
Administrative services and accounting. 

                                       
                                       
      ΙΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝ»
      Ί    Please contact  your local  D&B  office  for  a complete    Ί
      Ί       Business Information Report on the parent company.       Ί
      ΘΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΌ







ΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝ  UPDATE    ΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝΝ


In an interview conducted on May 6,  1998,  Mrs.  Mariella  Ortiz  ,Manager  of
Finance,  through  Mr.  Jose Perez, Accountant, provided the financial figures,
and confirmed the history and operations. 



LIABILITIES / NET WORTH

    Accounts Payable                               43,303,805.00
    Banking Debts                                 122,471,695.00
    Obligation Pay                                 87,118,310.00
    Misc.Curr.Liabilities                         539,967,263.00
    TOTAL CURR.LIABILITIES                         12,579,321.00
    Social Benefits.                                   34,573.00
    Long Term Debt                                     12,567.00
    Issued Capitol                                    940,163.00
    NET WORTH                                     830,495,706.00
    Legal Reserves                                     23,401.00
    Surplus                                            53,714.00
    Profit/Loss                                        51,239.00
    TOTAL LIABILITIES/CAPITAL                    ,395,467,891.00

STATEMENT OF INCOME

    Net Sales                                      52,260,222.00
    Costs of Sales                                -21,107,049.00
    General Expenses                              -11,383,211.00
    NET INCOME                                    -16,711,264.00

INSURANCE

The subject has insurance taken out with: 

La Aseguradora Colombiana, S.A., Bogota, D. C., Colombia. The amounts  for  the
Annual  Premium  are in Colombian Peso. The insurance policy expires on May 25,
1999. 

The Coverage includes: fire in  the  amount  of  5,000.00  in  Colombian  Peso,
liability  in  the  amount  of  7,000.00 in Colombian Peso, fixed assets in the
amount of 10,000.00 in  Colombian  Peso,  commercial  loss  in  the  amount  of
2,000.00  in  Colombian  Peso,  which  total  to  the  amounts  of 24,000.00 in
Colombian Peso. 



OPERATIONS:
May 6, 1998

Line(s) of Business: Manufacturer of chocolate and related products. 

SIC #.: 20660000 Manufactures Chocolate and cocoa products (50%). 

SIC #.: 20649907 Manufactures Fudge (candy) (50%). 

EMPLOYEES: Total employees: 550. Includes: 10 office workers, 410 plant worker,
130 salespersons. Work 120 hours 3 shift daily. 

PURCHASES: Purchases  are  from  75  suppliers.  Purchases  are  from  national
suppliers:  10%,  on  net 30 days. Credit Purchases are from foreign suppliers:
25% on net 60 days , Letter of credit/Cash. 

IMPORTS: Imports principally  from  United  States  (55%),  Switzerland  (35%),
Denmark (10%). 

PRODUCTS:  1.000 kilograms From chocolates by week. In this country, subject is
considered a medium concern in this field . Competition in the area is  normal.
Company has 5 divisions Distributes under 2 registered trademark(s). Including:
Chocolatisimo; Choco Au Late. 

SALES: Sells through own personnel. Has 8.000 clients (approximately). Sells to
wholesalers  ;  retailers  .  Sales  Conditions:  Cash (60%). Sales Conditions:
Credit (40%). Overall selling terms: net 30 days (100%). 

TERRITORY: Sales  principally  to  the  country  and  other  foreign  countries
country(s): Venezuela, Bolivia, Peru, United States, Brazil. 


VEHICLES:  The  subject  business  owns  vehicle(s)  for  use  of the business.
Vehicle(s) include: (10) delivery trucks Ford  1993  .  Utilizes  owned  modern
equipment. 

LOCATION:
May 6, 1998

At this address, the company maintains its administrative offices, a warehouse,
a  factory  located  in  a  building  complex of on 2 building on land of 16000
square meters. The business owns premises  of  adequate  size.  Building  Type:
adapted  for  the  company's  purposes.  Constructed of cement block and steel.
Building is modern. Located in industrial zone and commercial zone. 


BRANCHES: Subject maintains 2 branches. 

     Known branches are listed below:                                    

          Premise:   a factory                         
       Tradestyle:   CDC                               
          Address:   1234 Main Street                  
                     Cali                              
                     Valle                             
                     Colombia                          
       Employee #:   80                                



          Premise:   a warehouse                       
       Tradestyle:   CDC                               
          Address:   345 Second Street                 
                     Cali                              
                     Valle                             
                     Colombia                          
       Employee #:   50                                


     PRIOR LOCATION:                                       

     Date Moved:        January 1, 1997                    
     Prior Address:     1234 Saint James Street            
                        Suite 400                          
                        Las Galas                          
                        Chacao                             
                        Bogota                             
                        D. C.                              
                        Colombia                           


     Additional Telephone Number(s):                    
     -------------------------------                    
     (57) (1) 3768201     main office              

     (57) (1) 3768402     Cellular                 

     (57) (1) 3768502     factory                  

     (57) (1) 3766530     accounting office        


     Additional Fax Number(s):                          
     -------------------------                          
     (57) (1) 3766921                              

     (57) (1) 9876543                              



AFFILIATE(S):
May 6, 1998


The  following  company(s)  are  related  to  the  subject   business   through
principal(s) and/or financial interest(s): 


Chocolates  Deliciosos  de  Venezuela  S.A., Caracas, D.F., Venezuela (D-U-N-S:
88-016-7499).  Owns  25%  of  shares  in   subject.   Intercompany   Relations:
Intercompany Sales. 

Caramelos  y  Chocolates  Deliciosos  S.A.,  Barranquilla,  Atlantico, Colombia
(D-U-N-S: 88-016-7499). Owns 25% of shares in subject. Intercompany  Relations:
Intercompany Sales. 

Confites  Ltda,  Bogota,  D.  C.,  Colombia (D-U-N-S: 88-016-7499). Owns 36% of
shares in subject. Intercompany Relations: Intercompany Sales. 

Chiclets y Caramelos S A, Medellin, Antioquia, Colombia (D-U-N-S: 88-016-7499).
Owns 48% of shares in subject. Intercompany Relations: Intercompany Sales. 

Salvavidas S.A., Bogota, D. C., Colombia (D-U-N-S: 88-016-7499).  Owns  32%  of
shares in subject. Intercompany Relations: Intercompany Sales. 


SUBSIDIARIES:
May 6, 1998

The subject has 3 subsidiary company(s). Subsidiaries include: 


Chocolates Savoy SA Quito, Ecuador. D-U-N-S: 88-016-7499. 

Dulces Dieteticos SA Swiesimmer, Switzerland. D-U-N-S: 88-016-7499. 

Dulces de Guayaba SA Guyana, Bolivar, Venezuela. D-U-N-S: 88-016-7499. 

 

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