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WEN » Topics » Restricted Net Assets of Subsidiaries

This excerpt taken from the WEN 10-K filed Apr 3, 2006.

Restricted Net Assets of Subsidiaries

       Restricted net assets of consolidated subsidiaries were $119,279,000, representing 30% of the Company's consolidated stockholders' equity as of January 1, 2006, and consisted of net assets of the Company's restaurant

130

Triarc Companies, Inc. and Subsidiaries
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS—CONTINUED
January 1, 2006

segment which were restricted as to transfer to Triarc in the form of cash dividends, loans or advances under the covenants of the Credit Agreement (see Note 11).

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