<?xml version="1.0" encoding="iso-8859-1"?>
<!--  XML File produced by 3-way TANGRAM - Copyright 2002 by Codework Italia -->
<NestedCube>
<Count>25 6 10</Count>
<Meta>
<AxisLabel>VARIABLES</AxisLabel>
<AxisLabel>MONTHS   </AxisLabel>
<AxisLabel>COMPANIES</AxisLabel>
</Meta>
 <Element3>
 <Label3>current assets                 </Label3>
  <Element2>
  <Label2>Jan ACT</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     12.8 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     19.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     27.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     20.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     29.5 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     25.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>     32.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>     43.8 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>     50.2 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>     41.1 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Feb ACT</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     19.8 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     22.2 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     32.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     26.8 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     28.2 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     29.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>     46.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>     45.9 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>     66.3 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>     65.7 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Mar ACT</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     19.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     33.8 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     34.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     30.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     42.4 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     36.0 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>     51.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>     64.2 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>     72.4 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>     62.9 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Jan BUD</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     12.0 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     16.6 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     16.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     16.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     19.7 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     18.2 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>     27.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>     25.9 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>     42.8 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>     38.1 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Feb BUD</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     18.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     20.0 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     30.9 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     24.9 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     26.6 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     26.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>     44.6 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>     39.2 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>     63.7 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>     46.4 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Mar BUD</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     19.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     23.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     34.6 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     25.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     28.3 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     37.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>     46.8 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>     42.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>     72.0 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>     59.1 </Cell>
   </Element1>
  </Element2>
 </Element3>
 <Element3>
 <Label3>cash and banks                 </Label3>
  <Element2>
  <Label2>Jan ACT</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     15.9 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     20.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     27.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     20.0 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     25.9 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     23.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>     31.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>     44.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>     51.6 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>     53.8 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Feb ACT</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     20.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     23.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     29.2 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     31.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     30.1 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     37.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>     46.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>     45.2 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>     73.8 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>     51.7 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Mar ACT</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     25.2 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     31.0 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     36.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     37.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     41.3 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     37.6 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>     45.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>     49.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>     71.6 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>     61.4 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Jan BUD</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     11.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     15.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     17.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     14.9 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     21.6 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     19.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>     27.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>     31.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>     44.0 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>     35.8 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Feb BUD</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     16.0 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     20.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     27.6 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     29.2 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     32.6 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     27.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>     43.0 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>     38.2 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>     60.9 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>     58.5 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Mar BUD</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     20.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     25.0 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     34.9 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     30.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     35.7 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     38.9 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>     42.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>     56.0 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>     63.2 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>     63.0 </Cell>
   </Element1>
  </Element2>
 </Element3>
 <Element3>
 <Label3>marketable securities          </Label3>
  <Element2>
  <Label2>Jan ACT</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     15.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     23.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     29.9 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     28.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     26.7 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     27.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>     43.6 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>     46.9 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>     59.7 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>     57.1 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Feb ACT</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     18.9 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     23.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     31.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     31.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     34.8 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     36.8 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>     41.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>     46.6 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>     73.1 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>     55.0 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Mar ACT</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     26.6 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     31.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     34.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     38.0 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     43.2 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     43.9 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>     49.9 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>     64.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>     98.6 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>     74.0 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Jan BUD</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     12.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     16.6 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     17.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     18.6 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     18.2 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     21.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>     27.6 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>     28.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>     43.4 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>     41.6 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Feb BUD</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     16.0 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     27.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     31.0 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     29.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     33.9 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     36.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>     44.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>     47.2 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>     75.7 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>     54.6 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Mar BUD</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     22.6 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     31.6 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     32.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     36.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     33.3 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     38.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>     46.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>     53.9 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>     64.5 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>     70.9 </Cell>
   </Element1>
  </Element2>
 </Element3>
 <Element3>
 <Label3>trade receivables non group    </Label3>
  <Element2>
  <Label2>Jan ACT</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     17.0 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     23.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     32.8 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     28.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     30.7 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     36.9 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>     41.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>     46.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>     63.7 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>     63.5 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Feb ACT</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     23.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     27.0 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     30.8 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     37.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     34.6 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     36.0 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>     55.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>     53.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>     82.8 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>     70.6 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Mar ACT</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     24.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     31.0 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     46.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     40.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     43.8 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     49.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>     67.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>     69.8 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>     95.7 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>     83.0 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Jan BUD</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     14.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     15.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     23.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     20.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     23.4 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     22.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>     33.2 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>     38.0 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>     46.9 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>     40.2 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Feb BUD</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     20.0 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     28.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     30.6 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     26.6 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     35.3 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     41.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>     49.0 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>     45.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>     78.3 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>     68.9 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Mar BUD</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     21.6 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     31.8 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     39.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     31.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     36.7 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     36.2 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>     52.6 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>     67.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>     92.3 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>     68.2 </Cell>
   </Element1>
  </Element2>
 </Element3>
 <Element3>
 <Label3>trade receivables group        </Label3>
  <Element2>
  <Label2>Jan ACT</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     21.6 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     22.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     27.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     32.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     37.5 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     39.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>     41.2 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>     48.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>     63.2 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>     69.4 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Feb ACT</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     21.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     27.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     35.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     33.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     45.3 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     41.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>     57.9 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>     66.0 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>     83.8 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>     67.9 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Mar ACT</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     26.6 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     36.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     43.6 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     43.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     53.9 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     49.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>     68.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>     79.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>    104.9 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>     89.4 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Jan BUD</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     12.0 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     17.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     22.0 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     23.8 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     21.7 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     22.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>     30.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>     33.0 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>     45.8 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>     38.9 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Feb BUD</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     21.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     28.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     30.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     32.9 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     38.2 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     41.8 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>     55.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>     65.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>     79.0 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>     72.1 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Mar BUD</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     27.2 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     34.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     41.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     38.2 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     40.8 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     46.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>     55.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>     54.9 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>     98.6 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>     68.2 </Cell>
   </Element1>
  </Element2>
 </Element3>
 <Element3>
 <Label3>doutbful debt reserve          </Label3>
  <Element2>
  <Label2>Jan ACT</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     19.0 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     24.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     28.6 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     36.2 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     39.3 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     39.2 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>     41.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>     50.2 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>     69.2 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>     66.4 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Feb ACT</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     27.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     29.0 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     44.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     33.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     48.6 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     49.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>     49.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>     69.2 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>     78.6 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>     85.1 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Mar ACT</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     25.6 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     39.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     56.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     46.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     49.2 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     50.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>     63.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>     83.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>     95.5 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>     86.4 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Jan BUD</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     12.8 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     17.8 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     25.6 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     23.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     28.1 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     24.0 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>     35.9 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>     37.6 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>     51.3 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>     50.4 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Feb BUD</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     20.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     31.2 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     35.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     35.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     39.2 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     48.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>     50.9 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>     59.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>     72.7 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>     73.0 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Mar BUD</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     28.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     39.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     46.6 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     35.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     42.1 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     46.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>     67.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>     63.6 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>    103.8 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>     94.1 </Cell>
   </Element1>
  </Element2>
 </Element3>
 <Element3>
 <Label3>inventories                    </Label3>
  <Element2>
  <Label2>Jan ACT</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     21.8 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     25.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     33.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     30.6 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     40.2 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     38.2 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>     58.9 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>     54.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>     76.6 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>     65.4 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Feb ACT</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     22.8 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     37.2 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     36.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     43.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     44.4 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     53.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>     58.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>     73.2 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>    108.0 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>     95.5 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Mar ACT</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     28.8 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     44.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     56.0 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     45.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     50.2 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     56.0 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>     81.2 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>     81.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>    117.5 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>     95.3 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Jan BUD</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     14.0 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     19.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     24.8 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     24.2 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     28.3 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     25.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>     43.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>     43.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>     63.1 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>     50.3 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Feb BUD</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     24.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     32.9 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     41.9 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     42.0 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     37.6 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     45.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>     59.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>     74.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>     79.3 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>     86.3 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Mar BUD</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     27.9 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     37.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     48.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     46.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     50.0 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     53.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>     67.6 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>     68.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>     98.4 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>     96.3 </Cell>
   </Element1>
  </Element2>
 </Element3>
 <Element3>
 <Label3>advances to group company      </Label3>
  <Element2>
  <Label2>Jan ACT</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     22.2 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     27.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     36.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     35.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     36.2 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     39.6 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>     49.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>     60.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>     75.2 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>     82.2 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Feb ACT</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     24.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     40.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     50.2 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     41.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     49.5 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     52.2 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>     64.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>     79.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>    109.9 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>     90.5 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Mar ACT</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     37.6 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     42.9 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     49.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     46.8 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     56.8 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     69.9 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>     88.8 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>    100.9 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>    121.2 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>    121.5 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Jan BUD</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     18.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     21.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     27.0 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     27.2 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     26.0 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     27.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>     41.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>     44.2 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>     54.5 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>     58.0 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Feb BUD</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     24.9 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     38.9 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     41.0 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     37.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     43.1 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     49.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>     54.0 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>     64.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>    100.4 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>     78.4 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Mar BUD</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     31.8 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     38.6 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     46.8 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     47.9 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     55.3 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     46.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>     66.8 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>     67.6 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>     96.6 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>     81.1 </Cell>
   </Element1>
  </Element2>
 </Element3>
 <Element3>
 <Label3>loan current portion group     </Label3>
  <Element2>
  <Label2>Jan ACT</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     25.0 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     34.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     36.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     38.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     42.6 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     38.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>     56.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>     57.8 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>     85.4 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>     74.9 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Feb ACT</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     31.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     39.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     54.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     44.6 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     46.4 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     61.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>     67.9 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>     71.2 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>    118.8 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>     98.1 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Mar ACT</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     40.8 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     42.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     64.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     58.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     58.7 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     56.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>     88.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>     97.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>    114.6 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>    119.3 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Jan BUD</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     15.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     25.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     33.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     30.9 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     28.9 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     34.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>     46.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>     43.0 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>     62.7 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>     60.7 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Feb BUD</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     25.9 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     40.0 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     45.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     43.2 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     41.1 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     53.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>     73.6 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>     74.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>    104.5 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>     96.4 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Mar BUD</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     30.9 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     43.9 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     45.6 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     53.6 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     48.5 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     61.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>     73.9 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>     89.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>    111.9 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>    105.1 </Cell>
   </Element1>
  </Element2>
 </Element3>
 <Element3>
 <Label3>accrued income and prepaid exp.</Label3>
  <Element2>
  <Label2>Jan ACT</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     27.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     35.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     48.0 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     42.2 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     40.3 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     47.6 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>     57.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>     75.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>     89.5 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>     81.0 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Feb ACT</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     27.6 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     37.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     51.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     55.0 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     48.1 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     62.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>     76.9 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>     74.0 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>    125.3 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>     88.7 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Mar ACT</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     34.9 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     50.6 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     70.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     51.0 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     58.3 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     74.6 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>     91.0 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>    104.0 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>    134.5 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>    120.8 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Jan BUD</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     18.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     24.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     27.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     25.9 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     28.8 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     36.9 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>     51.2 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>     54.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>     75.1 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>     56.7 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Feb BUD</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     29.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     41.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     55.0 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     48.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     46.2 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     53.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>     73.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>     77.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>    120.7 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>    101.6 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Mar BUD</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     30.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     42.2 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     58.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     53.6 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     60.1 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     53.6 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>     85.2 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>     85.8 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>    117.2 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>     98.9 </Cell>
   </Element1>
  </Element2>
 </Element3>
 <Element3>
 <Label3>non current assets             </Label3>
  <Element2>
  <Label2>Jan ACT</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     26.6 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     40.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     41.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     39.8 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     49.6 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     49.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>     56.6 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>     79.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>     86.4 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>     78.9 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Feb ACT</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     27.9 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     38.9 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     53.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     49.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     55.1 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     62.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>     72.8 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>     85.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>    126.8 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>    107.1 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Mar ACT</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     42.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     47.6 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     70.6 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     58.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     66.6 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     73.8 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>    103.2 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>     98.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>    159.4 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>    128.7 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Jan BUD</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     17.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     26.6 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     37.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     27.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     29.7 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     38.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>     49.2 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>     60.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>     77.8 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>     71.3 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Feb BUD</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     34.6 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     37.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     48.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     46.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     46.8 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     51.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>     73.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>     70.9 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>    107.3 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>    101.0 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Mar BUD</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     38.2 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     43.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     59.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     47.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     57.3 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     63.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>     72.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>     97.9 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>    115.8 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>     98.8 </Cell>
   </Element1>
  </Element2>
 </Element3>
 <Element3>
 <Label3>long term investments and loans</Label3>
  <Element2>
  <Label2>Jan ACT</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     26.8 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     33.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     49.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     41.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     49.0 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     59.0 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>     69.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>     83.2 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>    115.4 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>    100.3 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Feb ACT</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     33.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     49.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     59.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     54.8 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     66.6 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     71.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>     86.9 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>     88.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>    117.9 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>    115.2 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Mar ACT</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     47.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     62.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     70.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     72.6 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     68.9 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     71.6 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>     88.9 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>    119.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>    138.3 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>    114.1 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Jan BUD</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     23.0 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     31.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     29.9 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     33.8 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     38.0 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     39.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>     51.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>     61.9 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>     80.0 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>     58.8 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Feb BUD</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     31.8 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     45.9 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     60.9 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     43.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     56.4 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     64.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>     79.9 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>     87.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>    111.8 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>    117.6 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Mar BUD</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     33.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     44.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     58.8 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     62.2 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     68.5 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     58.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>     81.2 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>     97.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>    117.0 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>    119.3 </Cell>
   </Element1>
  </Element2>
 </Element3>
 <Element3>
 <Label3>other investments              </Label3>
  <Element2>
  <Label2>Jan ACT</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     30.0 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     40.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     51.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     53.2 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     58.4 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     61.0 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>     65.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>     75.6 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>    106.8 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>    104.8 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Feb ACT</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     39.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     50.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     54.2 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     62.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     54.3 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     65.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>     93.9 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>    103.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>    148.8 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>    129.0 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Mar ACT</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     41.8 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     52.9 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     65.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     76.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     86.5 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     80.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>    109.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>    110.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>    167.6 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>    143.7 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Jan BUD</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     24.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     28.2 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     38.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     30.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     32.5 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     46.0 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>     51.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>     57.2 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>     70.3 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>     77.3 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Feb BUD</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     35.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     40.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     58.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     59.8 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     59.4 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     52.8 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>     70.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>     76.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>    125.8 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>    121.2 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Mar BUD</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     33.0 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     46.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     59.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     56.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     57.3 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     70.6 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>     85.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>     91.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>    141.4 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>    129.8 </Cell>
   </Element1>
  </Element2>
 </Element3>
 <Element3>
 <Label3>equities in group companies    </Label3>
  <Element2>
  <Label2>Jan ACT</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     31.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     40.2 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     47.9 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     46.9 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     55.0 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     60.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>     72.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>     77.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>    115.0 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>    111.0 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Feb ACT</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     32.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     51.0 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     57.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     57.8 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     65.6 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     69.6 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>     76.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>     87.6 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>    155.8 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>    122.0 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Mar ACT</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     52.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     63.6 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     70.2 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     73.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     87.2 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     94.0 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>    124.0 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>    126.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>    150.0 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>    149.9 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Jan BUD</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     21.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     35.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     39.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     35.6 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     40.4 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     41.2 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>     47.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>     66.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>     75.9 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>     78.0 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Feb BUD</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     31.8 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     43.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     53.2 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     53.8 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     56.1 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     69.9 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>     90.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>    102.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>    116.6 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>    107.2 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Mar BUD</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     41.6 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     51.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     55.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     58.9 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     68.0 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     71.6 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>     84.6 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>     91.9 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>    145.9 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>    137.2 </Cell>
   </Element1>
  </Element2>
 </Element3>
 <Element3>
 <Label3>investments adjustment reserve </Label3>
  <Element2>
  <Label2>Jan ACT</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     30.0 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     46.8 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     48.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     53.2 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     57.5 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     64.9 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>     78.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>     82.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>    135.9 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>     95.4 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Feb ACT</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     37.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     52.8 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     68.6 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     61.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     64.8 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     72.0 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>     84.2 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>     88.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>    152.9 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>    135.3 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Mar ACT</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     50.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     72.9 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     67.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     73.2 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     95.1 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     84.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>    108.9 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>    112.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>    170.0 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>    150.7 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Jan BUD</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     20.6 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     30.9 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     40.6 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     33.8 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     35.4 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     48.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>     51.0 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>     59.2 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>     89.3 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>     70.2 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Feb BUD</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     35.8 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     43.9 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     60.9 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     65.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     54.6 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     74.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>     89.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>     90.0 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>    123.8 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>    117.9 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Mar BUD</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     47.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     48.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     76.0 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     55.9 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     77.2 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     65.9 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>    104.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>    104.2 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>    163.0 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>    124.6 </Cell>
   </Element1>
  </Element2>
 </Element3>
 <Element3>
 <Label3>securities group               </Label3>
  <Element2>
  <Label2>Jan ACT</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     33.6 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     44.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     55.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     52.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     58.7 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     54.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>     82.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>     86.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>    123.3 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>    123.7 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Feb ACT</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     41.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     63.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     62.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     63.8 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     74.7 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     85.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>     90.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>    116.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>    146.1 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>    124.3 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Mar ACT</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     49.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     59.8 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     86.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     84.0 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     86.3 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     82.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>    112.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>    132.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>    204.1 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>    162.2 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Jan BUD</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     21.8 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     33.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     44.2 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     37.8 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     42.6 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     43.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>     58.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>     68.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>     84.1 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>     79.8 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Feb BUD</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     39.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     53.0 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     66.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     55.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     67.2 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     64.6 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>    104.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>    105.8 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>    141.4 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>    123.2 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Mar BUD</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     42.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     56.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     80.8 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     57.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     85.6 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     69.8 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>    106.2 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>    101.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>    175.6 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>    142.5 </Cell>
   </Element1>
  </Element2>
 </Element3>
 <Element3>
 <Label3>loans to group companies       </Label3>
  <Element2>
  <Label2>Jan ACT</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     31.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     44.0 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     56.0 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     56.9 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     53.1 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     71.6 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>     81.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>    106.6 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>    147.8 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>    123.8 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Feb ACT</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     40.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     62.0 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     76.9 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     63.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     67.4 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     83.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>    111.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>    108.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>    136.7 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>    119.7 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Mar ACT</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     59.6 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     64.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     81.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     70.2 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     89.0 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     94.9 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>    109.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>    125.0 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>    176.0 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>    166.7 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Jan BUD</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     29.2 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     32.9 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     42.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     39.0 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     42.1 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     44.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>     54.2 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>     66.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>     96.7 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>     86.9 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Feb BUD</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     37.6 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     54.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     68.8 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     53.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     69.4 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     67.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>     81.6 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>    103.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>    124.7 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>    139.3 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Mar BUD</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     49.2 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     66.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     63.8 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     65.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     82.2 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     79.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>    110.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>    135.6 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>    143.1 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>    130.9 </Cell>
   </Element1>
  </Element2>
 </Element3>
 <Element3>
 <Label3>property, plant and equipment  </Label3>
  <Element2>
  <Label2>Jan ACT</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     38.0 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     43.2 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     54.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     51.2 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     70.6 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     69.8 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>     80.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>     98.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>    128.6 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>    120.6 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Feb ACT</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     40.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     57.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     82.8 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     76.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     66.4 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     80.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>    119.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>     99.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>    151.5 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>    147.6 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Mar ACT</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     53.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     66.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     81.8 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     77.2 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     88.8 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>    102.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>    115.0 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>    140.9 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>    206.2 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>    194.1 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Jan BUD</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     27.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     42.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     39.0 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     42.0 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     44.4 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     42.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>     63.9 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>     68.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>     89.2 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>     98.6 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Feb BUD</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     43.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     65.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     69.2 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     63.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     82.0 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     68.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>     98.0 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>     95.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>    163.5 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>    120.6 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Mar BUD</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     50.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     57.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     79.2 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     63.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     80.4 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     85.8 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>    104.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>    105.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>    171.5 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>    127.4 </Cell>
   </Element1>
  </Element2>
 </Element3>
 <Element3>
 <Label3>lands and buildings            </Label3>
  <Element2>
  <Label2>Jan ACT</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     37.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     58.9 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     54.2 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     62.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     70.0 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     70.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>    103.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>     90.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>    133.6 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>    110.1 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Feb ACT</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     45.8 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     66.9 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     71.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     81.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     71.2 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     86.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>     96.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>    111.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>    158.4 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>    142.8 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Mar ACT</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     55.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     69.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>    104.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     79.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     93.1 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>    103.8 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>    125.9 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>    143.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>    231.7 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>    182.3 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Jan BUD</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     29.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     37.8 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     49.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     47.6 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     50.0 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     53.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>     64.2 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>     71.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>    105.1 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>     98.7 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Feb BUD</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     41.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     63.6 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     76.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     70.0 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     83.8 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     82.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>    117.6 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>    125.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>    176.4 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>    139.1 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Mar BUD</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     54.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     58.2 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     77.6 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     76.2 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     86.0 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     80.0 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>    123.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>    119.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>    199.7 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>    151.0 </Cell>
   </Element1>
  </Element2>
 </Element3>
 <Element3>
 <Label3>plant and equipment            </Label3>
  <Element2>
  <Label2>Jan ACT</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     38.8 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     52.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     66.0 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     61.2 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     69.7 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     72.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>    104.0 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>     97.8 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>    134.1 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>    109.8 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Feb ACT</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     45.6 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     55.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     80.0 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     77.8 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     82.9 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     93.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>    117.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>    142.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>    193.0 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>    134.3 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Mar ACT</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     62.6 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     71.9 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     83.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     90.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>    111.4 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     94.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>    155.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>    162.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>    199.7 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>    196.8 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Jan BUD</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     25.9 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     34.8 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     44.6 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     44.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     53.9 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     59.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>     77.8 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>     77.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>     96.6 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>    101.1 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Feb BUD</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     48.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     65.0 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     73.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     64.2 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     72.4 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     80.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>    113.6 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>    117.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>    168.3 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>    142.3 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Mar BUD</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     53.2 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     62.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     87.6 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     88.8 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     93.4 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     94.9 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>    112.8 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>    143.9 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>    175.7 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>    159.5 </Cell>
   </Element1>
  </Element2>
 </Element3>
 <Element3>
 <Label3>vehicles, office fixture,...   </Label3>
  <Element2>
  <Label2>Jan ACT</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     39.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     55.9 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     71.2 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     56.2 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     68.3 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     72.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>    108.8 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>    116.6 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>    161.2 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>    125.3 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Feb ACT</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     43.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     70.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     78.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     75.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     73.0 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     80.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>    109.2 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>    119.0 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>    158.4 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>    150.1 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Mar ACT</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     59.9 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     69.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>    109.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     92.8 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>    114.1 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>    111.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>    134.0 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>    156.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>    203.8 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>    211.0 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Jan BUD</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     29.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     39.9 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     49.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     51.6 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     45.8 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     48.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>     70.2 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>     83.6 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>     92.9 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>     94.6 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Feb BUD</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     43.0 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     70.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     77.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     63.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     75.3 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     89.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>    114.2 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>    136.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>    171.0 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>    135.6 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Mar BUD</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     58.2 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     70.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     94.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     84.8 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     95.6 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     94.6 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>    133.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>    137.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>    168.9 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>    153.5 </Cell>
   </Element1>
  </Element2>
 </Element3>
 <Element3>
 <Label3>intang. assets and def.charges </Label3>
  <Element2>
  <Label2>Jan ACT</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     40.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     63.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     75.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     67.9 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     65.2 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     70.9 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>     95.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>    127.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>    170.2 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>    141.4 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Feb ACT</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     50.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     73.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     78.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     80.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     88.2 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     79.0 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>    116.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>    151.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>    200.2 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>    155.0 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Mar ACT</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     63.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     86.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>    103.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     87.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     93.9 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>    128.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>    129.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>    174.8 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>    219.7 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>    211.4 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Jan BUD</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     31.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     43.6 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     47.6 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     50.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     55.8 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     51.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>     64.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>     69.6 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>    112.4 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>     86.2 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Feb BUD</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     54.8 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     71.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     82.8 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     72.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     73.7 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     74.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>    129.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>    114.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>    190.9 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>    136.2 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Mar BUD</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     46.8 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     75.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     97.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     90.8 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     91.9 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     85.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>    137.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>    137.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>    191.0 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>    149.1 </Cell>
   </Element1>
  </Element2>
 </Element3>
 <Element3>
 <Label3>patents, trademarks            </Label3>
  <Element2>
  <Label2>Jan ACT</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     45.0 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     60.0 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     62.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     73.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     75.3 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     79.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>     92.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>    104.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>    179.2 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>    122.6 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Feb ACT</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     49.8 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     64.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     90.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     85.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     83.8 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     91.6 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>    110.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>    118.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>    192.0 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>    183.5 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Mar ACT</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     55.6 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     95.0 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     93.9 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>    109.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     97.6 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>    111.6 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>    133.2 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>    163.6 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>    224.4 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>    215.3 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Jan BUD</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     34.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     43.9 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     54.2 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     52.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     50.6 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     62.8 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>     68.0 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>     90.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>    125.0 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>     91.4 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Feb BUD</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     52.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     67.2 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     79.2 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     82.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     82.8 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     78.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>    107.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>    125.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>    164.6 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>    142.9 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Mar BUD</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     51.6 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     64.6 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     79.6 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     89.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>    104.1 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>    107.2 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>    114.0 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>    139.6 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>    204.4 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>    167.7 </Cell>
   </Element1>
  </Element2>
 </Element3>
 <Element3>
 <Label3>deferred charges               </Label3>
  <Element2>
  <Label2>Jan ACT</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     41.6 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     53.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     83.2 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     68.2 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     80.6 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     90.6 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>    106.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>    132.0 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>    167.2 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>    148.8 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Feb ACT</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     49.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     81.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     81.2 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     85.8 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     94.6 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     93.0 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>    135.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>    139.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>    184.7 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>    162.5 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Mar ACT</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     61.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     96.2 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>    103.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     93.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>    123.1 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>    108.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>    133.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>    167.9 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>    265.8 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>    231.3 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Jan BUD</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     29.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     40.8 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     59.2 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     43.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     48.5 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     64.9 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>     70.8 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>     80.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>    109.2 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>    116.4 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Feb BUD</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     50.2 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     62.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     78.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     83.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     82.5 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     94.8 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>    126.9 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>    148.8 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>    206.2 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>    144.7 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Mar BUD</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     58.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     67.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     93.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     82.0 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>    108.6 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     91.6 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>    119.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>    130.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>    189.1 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>    158.0 </Cell>
   </Element1>
  </Element2>
 </Element3>
 <Element3>
 <Label3>current liabilities            </Label3>
  <Element2>
  <Label2>Jan ACT</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     42.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     66.0 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     68.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     69.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     90.0 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     78.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>    117.6 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>    106.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>    169.8 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>    161.2 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Feb ACT</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     50.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     86.8 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     92.6 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     92.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     97.5 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     94.6 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>    130.8 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>    149.6 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>    195.9 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>    182.9 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Mar ACT</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     58.8 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     89.2 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>    114.6 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>    104.9 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>    120.2 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>    132.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>    154.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>    184.2 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>    270.3 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>    223.8 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Jan BUD</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     38.9 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     50.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     59.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     46.0 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>     61.7 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     59.8 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>     81.9 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>     82.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>    137.9 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>    103.0 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Feb BUD</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     51.9 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     79.0 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     87.3 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     84.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>    100.0 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>     85.7 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>    131.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>    122.8 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>    213.5 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>    146.7 </Cell>
   </Element1>
  </Element2>
  <Element2>
  <Label2>Mar BUD</Label2>
   <Element1>
   <Label1>Blaw Knox    </Label1>
    <Cell>     66.0 </Cell>
   </Element1>
   <Element1>
   <Label1>Comager      </Label1>
    <Cell>     76.6 </Cell>
   </Element1>
   <Element1>
   <Label1>Echo         </Label1>
    <Cell>     96.6 </Cell>
   </Element1>
   <Element1>
   <Label1>Gehl         </Label1>
    <Cell>     82.5 </Cell>
   </Element1>
   <Element1>
   <Label1>Hanomag      </Label1>
    <Cell>    102.5 </Cell>
   </Element1>
   <Element1>
   <Label1>I.S.T.       </Label1>
    <Cell>    114.1 </Cell>
   </Element1>
   <Element1>
   <Label1>Ingersol     </Label1>
    <Cell>    140.4 </Cell>
   </Element1>
   <Element1>
   <Label1>Liebherr     </Label1>
    <Cell>    162.6 </Cell>
   </Element1>
   <Element1>
   <Label1>Maco         </Label1>
    <Cell>    203.7 </Cell>
   </Element1>
   <Element1>
   <Label1>McCulloch    </Label1>
    <Cell>    209.8 </Cell>
   </Element1>
  </Element2>
 </Element3>
</NestedCube>

