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KIMLEY‐HORN AND ASSOCIATES, INC.  <br />STATEMENTS OF CHANGES IN SHAREHOLDER’S EQUITY AND COMPREHENSIVE INCOME  <br />(LOSS)  <br />  <br />YEARS ENDED DECEMBER 31, 2016 AND 2015  <br />(SEE INDEPENDENT ACCOUNTANT’S REVIEW REPORT)  <br />  <br />  <br />The accompanying notes to the financial statements are an integral part of these statements. 5 <br />Accumulated <br />Additional Other Total <br />Common Stock Paid‐in Retained Comprehensive Shareholder’s <br />Shares Amount Capital Earnings Loss Equity <br />Balance December 31, 2014 35,771 35,771$ 8,798,275$ 64,430,566$ (402,707)$ 72,861,905$ <br />Comprehensive income: <br />Change in unrecognized costs <br /> of post-retirement health <br /> benefits, net of taxes - - - - 123,101 123,101 <br />Net earnings - - - 9,426,266 - 9,426,266 <br />Comprehensive income 9,549,367 <br />Balance December 31, 2015 35,771 35,771 8,798,275 73,856,832 (279,606) 82,411,272 <br />Comprehensive income: <br />Change in unrecognized costs <br /> of post-retirement health <br /> benefits, net of taxes - - - - 35,016 35,016 <br />Net earnings - - - 12,940,019 - 12,940,019 <br />Comprehensive income 12,975,035 <br />Balance December 31, 2016 35,771 35,771$ 8,798,275$ 86,796,851$ (244,590)$ 95,386,307$