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    16 views48 pages

    FAR - Notes PDF

    Uploaded by

    Christine Joy Rapi Marso

    Copyright:

    © All Rights Reserved
    Download as PDF or read online from Scribd
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    of 48
    Stdlematt of Financial Position hed genoa esantighe nator Werner FR or AC dudes recmenn torts, Deft dvnyanceedn you sboud be mmovedtom pra eipaone ets cco ng area SSC eens hvala xn on among cba bu peered ooo SHE ke eee emcee {ar Comouston: Caron Tax Eiponee- Earned Tox Foyer? ee entree tga cee Epos trop ope onan bom ATER he opring pnd on ee Tas 74 Sea en decent aocnel eg it ‘dimonty obec the RP unde’ on oxiing on fay, tn cbigaton sh be ‘Latte onc evga woul rman be de ano ster bd tite ttanang soars o¢ Sr betore he gd lib We voor a8 bjt tron cng. te cbpaon Sud x noncurew Sate a eae ‘n constve voracaoe adiatment:rondabon 9m a ERE Asc tets ‘Shei enti or epogtn ence inaae Bieri Syren retest rercaaas, See ak Soares cre ideas enema mrememeth ares ee ee ae eat mm Ten oc ge tsa Serr tans UR cent “irene gan ene Seven Cg ser, “Eta age OR cea eS fete gel are Neon y yet onsen crane yo -Fe east nt a asaning went wc eon Sea cranmat ay 0 een or “Soaenee PAS LO; PRS § a a TE ST FEE Eon sccm aga Ot Se Meera re mamcer eres ‘Grose Margn «Not Slee “Costes Se ee Se Ee wer See ee imo on Seca te mete St inversoy cou Bow changes owes hac oP bt thera RE iersegre FoC8 a re comted und, Seamer ep iercegner roi ac re remoned und Searens Ret Common coms that ate not aguas ae asregonded unde Feporting nent Ins Slondond Non-Cuneitepsséts ffdd Fir Sale @ NCA HELD FOR SALE. RAIN DUM? ANE FOR SAE iii ol pret contin FMCOD CR Simp Lon ‘HANG NCASSEATON rt of ran geen} Mit pree Com Modal PA ‘ian Meda -Revelaon Cash and Cash Equivalerits ‘CASH AND NON-CASH ITEMS, 3. Wong Fee ‘Popa, Dedond Poy Tox, eae, Change Pag BG FCF PETTY CASH FUND ‘CASH SHORTIOVER oe "BdaCoreey& Cone «Chace ted Curate PEO + oot dled nt Pan Saar cos Urored Des Caran BANK RECONCILIATION posts NIRA QUISTNONG CHEEKS = i Sm. Bae F Bbka pa by bak At PAS 732,30; 0RRS 79 PROOF OF CASH igen Tereonad comer check nreonas tok bloc Qremtena 9 cestrs check od book toes, ‘Grectsopped i pomeraade To book & removed om OX in Bank fatin tc mosry arta meh days = Ce Oa nh Cae SHE chek wt om Pampa Inco wloenry te Gonacled to Bosk Natement Sears (papel Banks 2x 49% PAS 32,39: FFRS 7.9 Pade b, (Cther Receivables ACCOUNTS RECEIVABLE, TECEIVABLE FRANCIS Teco ANE Steet | Seem wax | 8 z. ton. ih, AUOWANCEFORDOUNTHL ACCOUNTS A ye a Fike | Btu AMES | Poin capsneesonnree PARENT OF NOTES BECEVAE [ae eee eS eee ee Seen Soh pete pny SA hao hanno he Whee eaarcemtenerste a SU Rc Pte, seam scam ens. Sa LEisatihe rele liesoas Paaed nae se eT ty En creators et mst bSwanoe cute for shining customers SRA Sema eine a a Bee i SUneomed nte'oa teins *V ttem pean PY from cet poybl mr oa bro me = face Yee £0 wk pore note Sn Year "BY = tneea cone WAX Eu interes CV SRR Ova Poyne eres, Beau bye Imparrmen of toan tenon Erie: ocr tmeet © Cngagon et =e onion 1 orks engndies Oat ones Sg, oer “Foam domed engin Pe Fo ongooe Sop “Pied Roe weg hgh prea anes . “escad mbt hn pc oot for trdo FO Desinton ae oxpensed Bisindzove of tong, mee it ight ond "TRADE AND CASH DISCOUNTS CROSS ner TRADE Teton schones | ot ancouned ance cast (Gite ParboneSeesuns) | eieaayokee feed eam Smee” ont Nor Tolan Teclsedin pactmses | Raped on oar expense ica Aeooring Never ocstedion | Grow or Na Maid (Secrecy rate INVENTORY COST FLOW. 1. SPECI DENTIRCATION Bs Giaverind x prone Cou rt pct pote owat COGS ond ihe Bond GP 2 Untvon tid 1 Ut Cou Leu Pacha s WEGHTES AVAGE Wave =CGASTUAS Wear or and WAUC sMOUNG AveRaGE "aw un eet evry (D purhase (pcan ain We crete bret anne ‘Rates gods Dyce? Body caged be esa em ty MEASUREMENT OF INVENTORIES. TARY ona ter byaem bv Hav st ENCES Copa Co to Sek METHOD Cea Se : iret 2.ALOWANCEHETTOD (ost ea verony WD " “acre org WO. 5 Ne Serr oR eros whiner ay SORE aren Aa BOS Awa BE PS Rhee PURCHASE COMMITMENT. Tod pos of aed pmb fue copkcn tN ‘Neat Pe Rd een Sica ii son he ane nnn Raed Pee contct ‘Poymer Aor Fd Pace INVENTORY ESTIMATION. ‘EGROSSRORT METHOD “le SP nt een toe ‘Bret ow rooney NevPuchorarsfgeaee gin -FRA-PD Nt Sele Soe 3k ‘Cou of BICGASCOGS) Coad andeopedinveiny Eee RRL eng ‘Saeco a aap, aoe cic en, pbs d Paroat on 8 No cd —— Sera ee pnp “hase ram pine intr roe ‘The recogton lsd of voit she Sls thet the cone sare eked ie goes othe dw ol pment wichrar sect drt "Gods soldi carer convene nd gots spesheay sored for eter gece ey shgpngnarstone ded nthe vary oan rr Anes Cw ong rota owe &repaceer ont NAV Pda Coa" [AR sag Alcworce or WD Aloonce eg slnmane Alon Adjoted COGS - dads comet recoded end vid vray ond od ony lepee apd ou on iron arteowe Fae oT ioc rt eon de Pot il Maio, “When hare are 2 or mom pods gen an he GP tint gen, od COGS icp the psoas escent the carpeted io et GF rae Wan sod mardoms tr tlre GAS compactor "Dioula s boned on Pacha, a fame & Alowances PSNR er on an Pryseal pete comtlered rahe: hon poetainantoy i horapes ae inlded in COS Cognaly porated ‘Sagal mer Rieu roma See: hed Godin toa: Soe Godan proces, ot ot of moto ond cow of DL GLI0X & OF ha amount inclaed n vector she cote! ddd byB0% beaut the goou proce Prat dio nla OF Talhed goods ou on cppoval exceed fom avecory | Shit tna eined ves Sis lmao kta rr Sor woe) irae ay ecm Sen US Sada Sn Rf) Tmaylens excurone ie sea oy onsen A ema “Hpssee apenas trae oT ned gore ar ce ead een fv machined at 9 nt got hn aoe He 9 rede) ra ona es, de te 0A THE Seton ah enyorat he at when ged are ceed became ints ping atesngnges wen mck BOS ea eeved Equily Jruestinerits - Ne Signipicart Jnfluence e PERS 9 - CLASSIFICATION & MEASUREMENT ‘CLASSICATION CATEGORY INTENTION 1 Sidley Fare | andi FARIOG | Helndeitely od reronbiydoagnted o VTOG TYPES OF EQUITY INVESTMENTS. ] TAR En HM LAT coe tw Se 1 ‘Coin cx Dupont Poca on Dass CA othe dete lps PD 2B tele mia Wiguiee oo CATEGORY | _NTAL_| SUBSEQUENT | FY CHANGES Seo fem SBT cette Con Ade nner PD FANTRL W 7 me Fanon | WeTe W__| ocean TR ol peeroton ‘2 eee hau ae 43 Naat ja shertto arose nice bet he mate pce) ‘Lbbere in ovey hae Gare beds} ock Sg SMe tor sonona ‘cia iteecos teen (Death Fg pine Sr ern On BRAIN DUMP, or Spnd oid inane mony scuten"otuang ones Ske Bndend Gear sume a Reson dou tet conadared or none eae mene sr Store infeucleah - sabend noone WWelke noes Da Mecrgnmar cn ddond Leta Sra ton of strat ot income Babe a ond sot a ACTS FIC a Mota Ant ected hold oe ec nha denon 00080 BRAIN QUM? — (CONCEPTS AND JOURNAL ENTRIES RELEVANT TRANSACTIONS 20%. 50% tt shore of ote ig oni a Sa Boe aE TORRE FORMULA, Bae ss SsereSun Ee poe sae Dy Srmcnt era” SoA cords ne En ee Eres wagnews "Nrreg aes Gers comet sarin wap tune tence oho rate waren Con noted neu GOODWIL, Fone Good addadi the CA no separated os Journey) Snags Coadna "Srdided bom te CA tesoonted TRANSACTIONS WITH ASSOCATES Upson: swale ed uo to nvm 5 Comarman”tcued Goong ;M ASSOCIATE ACHEYED N STAGES Sa Touma omeunt OCI randaed RE) a é Gon dow"? (2 Forove terry he a FYPLD. FYOCL Cont LOSSES NEICSE OF AVESTORS SHARE {2 ecopts coated bet oyt 3 pots ewe oe) (Recogute ssnequew wots Oty when recovering urocogrzed bat w dum Invasions Auocse CR oT breve (Tem ean saan erm pr oA, ihe PST meats ev oars Se ERE een tngte omnia ee a Sree Geretbared tome of era cl yon tng ht thar control Ta one te conschon mati Geen iereasy ranean Pt, Revere Odor OS-PSUS ae o Eset im sou ati Prot me MF Gy ony AES RAIN DUM? Sats oF mvesTMENT DUASSGEATE SESULTING To LOSS OF SIGNTECANT INF “update ia fo sare Profit Ching noe of ee povog and ede GBabeopeiserexastncanan adjumen for ine wared mttormen erry ten seen PRY cay ecogate cen fo REIS Gi Non torpor of 0. com gst ere Bacon shusmenr bin Peso PERS 9 ~ CLASSIFICATION & MEASUREMENT ASSERTION carecon [oaNATWE | WE | SH] tw Wonton teas [a= 5 warm [tooo [Pee [Tae | one | Dasa [Tosa [eager memoc | me | Ro eer] rane we | ow conse |e weasuRoe CATEGORY | _WTAL_| SRST [FOUNGE ann W 7% Tanod | WeTe [Rotem | Ocean me were | |e TYPES OF DEBT INVESTMENTS, te eaetenag De WEinge Inert iron ama Pace Arce x NO 1S esnendon sone 2. MD FOR COUECTIG CONTRACTUAL CASH ROWS OT FRE a tn sh Beaneineteirn sae one ae Debit Jrvestinerits e Baa DUM? Segsrotacs oartaR ea bseaver) AERAID msc ecuting mimads Mata haan RAM DUNE in ana Chry Peking nga, toting Seon FY [iepaon atoms ord tine wan Wi neteaee Wasa tran oor wa or Scout re ough PY Cert n 1: Pamiam snort ihn; Oncout Fecttone honed oon chnge ngs mlb eg i ecopatonomout slaves mne opt oe ‘emia cave nonin Sat oon cone wesese RECON | _LOSSCONPTTATON | REVERSAL Tan mA ry TFAROG ean) wa wa aciranrocew | eset Chlooe | oat ime earecon | sacei | sincka [stack hak en Tom Aommm | Raoul | Utne Kl _| tne EL Taos fave ra Bose Gumth Grom CA | Gross ChrAbow) RAIN DUM? Ps 29 DERIVATIVES SPAAGTENSS of Dewars 2:No anion! | Sn vasinent SRewcdaesencmen ERANPLES OF DERVATNES [itera Rage Swan nk Loon Rare tecwied Retr Tone 3 Rewer «foment Pockets fons 1 Spon Foecaued Pucare Tone 5 Formin Cuvncy Form Con MEASUREMENT CNT SURSEQUT "Ganges FV "Fisdge oc See "Eemndoive OCI PI Ee FORWARD CONTRACT eA Arana Een a Diese . Broo i “OPTIONS iunactensncs rive dongesinetpoeo change dating vote abo pc) {ed wattage FORMA FREES tiie Vln «Tie Vale le ane lee Vole: "Thanet Pc azar ce TAR money Regie Su Be honey PUT See Pw era Pose Jnucstineit Dropotly &, (Cther Jrvestnerits e [——avesinent ProPeRTY ERNTION Popa ond bad) Fev top poration PARTIAL OWN Conte oped necro £ Stent One Managed a 7 {3 rom evry to BP drat to wonar wap ance CNV? G Fomor “CRS. Sie Sipe Bs emt mea oY Snore ceaty Ps PAs 40 Jnvestineit Drucpotly &, (Chor Jruestinerts e RR fa BeeiN ume — Fu for Fre Uae Raval Onpont« Amoun Epo Rosas FV for Cah Suramar Vow ‘inure oid tereane mC : Bride record : Us race pone Fae Vale of he Paley a rosea romeo ated Ub brary mat be comsony ond TEES ae crsad noe, sede tm Ail Fenians "Beano Fe Vaso otey EBT ce nmar h) rasoeed Prone Coron Sotermen *BE> Bee ‘COST OF PROPERTY, PLANT & EQUIPMENT, PRE AL NECESSARY MCDENT RETURNS, ALOWANCES,REIATES OSC CV OF PATENTS] WO Comeau SRT Foie ee 7 ae lg ale hes nonamreesr ene Mt Eapnolie oan Weatice Sess omenedl schosh Ge TES a ong ‘SSUANEE OF EQUITY SECURES, capauae te hey QNageeies BRASTIS aaes sung oF per secimes i Fce Valn eben POETS thclo AMC (Share Prmian Dns Coptod 2 Tone Wo ConA SETNCE ‘Non Skehedere: No Reston meu. [eesearat. FST TW thas: TRS seni PAS PSS Prepetly, Plait &. Equiament Cc Ta nay are See eees te LAND & BUILDING ALLOCABLE. NOT CAPITALIZABLE AS LAND & BULDING. “epee Op MACHINERY Ss ran ne nn eae aati te ai ayer purchase Fecctigcsiteeteltgemme NOT CAPITALIZABLE AS MACHINERY eS Serge a ls nid cannes Tine “epecchon tnt oege nated threo posason Ct cFininad bom = Cox ot rplocomen PV incor ot gan) REVALUATION MODEL REVALUATION INCREASE FY) CA Income “OCI Norma (0 or Ol donut i ty 0 FS OSes ae vommat oft oo REVALUATION DECREASE FY (CA + Expense IL Noma {weeny cecied Capone nP onrvteton ou "pore Otho he ate ot Ender cuponsed Pk treatm out Seger heat Tansy Ke Soper ee @ Tip Oepeealtd aSENRTN OOF wet given, Lag'trowweespet 19 RE 9 Joa" tapited 7a aw ‘hoture sort oped = Top 40 RS ray teamed 12 AE her POP AD ream) Cate ne ee See GRA neo esas omar Foc pliaalyi teeny ipa seater ato en no RES GOS menecntne ornare ee ees er ara acest eae aN (Sates Seawater ee See attra dette mang oe mn esl bee stat ger tate eres erect ot ty Sern eis eaten) "Ch dasa wha than of tol dated om the et oP ges San SRS OY Eno co cece FY ore ae ol xing rare deed om PPE com, “IER euchange he TV ol om PE tole Cat Pace wtb igen ie rotate eigenstates see eetmen rasa eh ID ‘Gayahescecsen Sree Em, Leman mah et oA eee out sen ea? EE sfiehan ond Aros 88 TRU EAN a gee Pig tans tebe a aking EA When be anes y gepeccted mor depreaaton's dopesa ot epuDpwees center cs Sea ATER Eo a, Tere ante sae A ete 7 Aree Yl Penh he) a lc uF? 1 yogpsinveres Loan -egrect in should 8 22° Tr a ea ae kg ore = Option Fie OM aed an AST: RAPER fot ot cmacnne) mgmt coegane,capnaises ev) egal by cota PAS 1, 385 PRS 6: IRC 20 Etred Rowena : no i cd Vale & We aploraon BR ne Lagoa aN Ldn Sanday ea ee rigime fre exrgronon Levtivming i riper setae oa eae Ses Get eee ant seer Gaur wpueee sonal shops sy ue sing Oy rey a ee eee a ee a en et aes na tet verre te aceasta Eeereea ee as ep een eer Aeron ea gee tr tt scar Me ptr a on md Coocip ree te . heater keaton TET copa auido tveaaes Onenon ananaut O10 Patera dn ne an dam rook et were Tee wed ge miting =" equipney wil bos aber mh, “eye on te abernave Ok =u shane’ Pai eee ge 1 eben * a basis ‘SPECIFIC BORROWING. Copbatnbi Cot neat Acqon Con «Rte #2) er nome “GENERAL BORROWING, WARE 5 WAIR ws Bonowag Cont whichever is ern Expense) WAR homel Semon Cons Posapl WARE -Expenare 2 ot expendi insured ert, vie by 2 'SPECIFIC-GENERAL BORROWING. SayMe FE pctcBoronng Pind = Gong Bernina Cos | hen Sharan boc Sasol ea un DUM? “he 50 Boron conee peta nam pecens oper ca Toa] Pe ihe Ssecteforoning'sconpeuned rama boned on Fars Vale nop shar crs = ow Riven fansrsten Ped © compare Wane, cumpare wi sees orm feunae's asic ap hee cut fee Sly Nota of enon Ne comp ean etre tal tren mane rabid a a, ‘platen mew isan malted Mo) ignat stared compute Want SAE om pun wena Trandivits inv copiaized imprest nyt <.ntee ematon sucgeaing espenstures surge WARE to08s68 1 Construction /Predyetion/ Dev! aba Guatifying AHAe CAPMALZED ‘Guiting Aish tames a subsidivat iene Po cmpite) a.coneciea 49 aeets thot OPE NOY Sayin og EATENSEP eS Cegusenon! ime @ reams Copolagele meet wore: Hin WARE i # cowtnhn ped in fe yar ‘pin meres 6 2 noenest epee sate Fring Bocemagcrenipat 3m feral incu Bere Hear Lapoied 60 ee ERE exe Pole YEAR, weG vem Beau Dume Seer roms ey el Gicaneaaee tt, Fe Sion cen taigeeee onan cd oneted ued -eqgaclana tangs nasa apeeraan Gane Tr cnnp compute swore shall ania ea camal on lacrgp crit ar etn cae eae ppenng prone eae “Araanion at REM or ee ec ee He el fs oe ene pd recon = Ghev't Contvact 13 notrecagnize ene clara ecard, accion emwrastlgl elamuaeyy 9° Fie hapa he mg eter ae fests Goodwdl & not amortied bu tested for impairment te ey ona Saeed ching ene wm or o£ ingore aoe or 7 Ime ‘facie Sy serena oe {frst ta bras het conch deine usa aa corres oevenayeeesrytig moeegsne Picea eran ceva pet eno, Pe sche igre ound aerate Hea Re ea tem Mes On Eaatrcwlakeenchee ust ceo iomedorby @ho exp bagedon tote! ME wing eyfors 10 Fahne, eorich votMermise prove aq exh freduct “oy ako : THe, e+ connat be determined ce CES ae nice en ren saa I ‘SCOPE OF PAS 36 Rolo vt yot arr UCTS EERE woe of Svestgnt Brose Cot Modal ietoet ate 5 Weng ana lene Roce IMPAIRMENT OF INDIVIDUAL ASSET ‘ ot = Carig Aout ecorene Ancor! HERAT ar REDS ict penny edt he tr amon far nts tobe deposed ol Aw ICTS 0 women Sore sce SA St Aeaaeligesnee nie sf oaon ts anorn cst mikindetote EX pang nt ye oral ler goa TMP AIRMENT OF CASH-GENERATING UNT, Cee ger gore rn oh oe “Rover St ot Cee wohted Ett ean ante Serehere ee Gait dita amos Freee ee SEE Seon nevtmte co. nea Eeyore nese ne ch ieee: REVERSAL OF IMPAIRMENT OF INDIVIDUAL ASSET Harel tecome cin Son iitatton es ha tae tan tit fst bs ral sou be “steed of Ch wwe ost CA wi ue oa REVERSAL OF IMPAIRMENT OF CGU okey mite dom o NAV a oston of. ‘Cane ion imap) arent gear ken er io C8 se inna PAS 32,39:0R87.9 ‘CLASSIFICATION OF LABILITES NOTES PAVABLE TREATS THERESTAEARNG Foss Vo «Foe Vee [Deen mente ONTEREST EARN.) scored @ Der FY 3. No unconditional right to deter payment for ct least 12 months Oo en eenden ptod sim etcind L Reyes on donor INTERES EARN Ree 7 Gnetnced one tlre BS date re 3 bheontontc rove PROVISIONS & CONTINGENCIES WARRANTY ‘CRDRART ‘Stesed by acted mot expends: ts tte waranty % ‘OCCURED EVE arog oct anny expends PREMIUMS & COUPONS, TETPROAIN COST ‘Mathowe Pie Dribuon Con -Renitonce by Carer PREMUMS EXPENSE {inet ospted be reamed + coupons per ut & Net Prem Cont SSTIMATED PREVLM LABATY {pons be yodegeed Cuma Sie 2% Expo be Rede ‘ebony way doomed Camas ‘Stang coupon etFronim Cow ESTMATED PREMUM UABLTY cone ‘GIFT CERTIFICATE OUTSTANDING. Eee Pore bs Sees ESiMATE CERISE oo EE PAS 995 RST, (Cwrrerit Siabilities e ‘CUSTOMER LOYALTY AWARDS FehgeiCets_ spon, Dulgedingsn eins lav mantondgeporie eice Ved Conernon bane raed sane sed ese Revenue tom Pits = Te oi Redagng ee Hee "de PECTED oe odeomed RAL DUMP Se Soo Keeper tet A mie Sere Octet cg arma 2 Wav Foyae «Suid VAT VAT Rome"? RAIN DUMP ‘warranty Hebiily wr AskAdjustment Fader Wegned eropobilies A ine Sie ; Met et ae cay + AE Sones mas ‘geeetinoes cae : ‘Amount Povd 2 {elon ony pal, adonure only opp nee # «contingent bby oe 7: feeb pears ‘Cltioet aceigadncoes aaron pokase nupee abit st reaused by coupan® frat rove met been pressed for owen Premium Eypent Tena torsos <= saan pane + mages tobe « AEE # Er Dagad ry e86s i conqueg umane Raratfr SE oaendog “Pay cer terns ce ay pred EME La eta terre fn im income —* Remeasurement Ban secant sn etn eeuerg ee ST wrest mh pagel) ee gag et OTHER BENEFITS sre notion Benetis ~tet eondtional on previdag (¥tre/ aart service ant ere gece 18S -condtional on providing (awe? aad ‘service BRAIN DUMP pn SEA el 480 ved nce eueranteatgmns ° eet Nea Ee ae «eae ese) Bice ys eer aie «Ye Perea eres aca nn eer sy As: petoedreteennd orem) See it ar Sr a ay ional emer Bee sent pera ete cottage rear ada site Sarees eat ee erage somes when eebtic, stile rice of O88 = Feeee Eee yan B0.END Beth g 60 gets Ge cen EP et FETA WeG smal eames ve enn felon doe in eroylaed aetuseal hin Seal behead and ool feeroupeen ely ae 08 anni — ] = iscourd rate sled To BaRetosshon fan Sestiemont sro 080 een mt PHO-r pat of FFE Jrcome Tax PERMANENT DIFFERENCES 1 Nontaxable Income 2, Nondeductibie Expense MPORARY DIFFERENCES 14. Taxabie Temp dig /Fuuré Toxable Amound we Dererced Tox Liobilty CNoncurrent Lob) sraectg Income > Tox Income, ~ cA ef Asse! > Ta Base of Asset = ch of tbiiny< Tar Bose of HOI ‘a DeductinletTemp Of / Future Coduchbl® Amount we oegerred Tox Asse rcwoncurrent Asset) Sfrae tavome > Accta (At0Me tor Base of Act > OA of Hse! Trae Base of Labity CH of Habiily CURRENT TAX ENPENSE = Taxable income x Ine Tax Rate TOTAL 1Ay EXPENSE. osig. Income Subject t2 Tax (remove POD x te Tow Role ck) =F urrint Tox Expense + Ot Exp Ot gener ‘enacted Fula Tox Roe” BRAIN DUMP aA ee Tanabe acame otal Tox Esp: Acs neem corres re nobmes Tanabe income 4 Taxable emp Beene Ft contarT0 end BOS sor tapenses O1-OtR br pont TH or ee ogrerese has no depered Terecor teense 0 OT. Inches or euyent 2 te Unb -tortord te zeae 9 OTA income re eger® ered tae Pot nd ote Bort 4 FOR Proce am Waens 2 FTA fowaeneome = ene , ovate ore Aesop a eecoume rogram ern ‘A change Vreaeny is prospective tere 1S 90 OTL ne araeds oma pya/ oe. 2 aed me Sane 6 ‘Gmutese teary wala cg ec Pe meal iacoma.» OTA 7 460 » OTL) Bata Stites ome, te bags 1 OTE REE fr 8 Mess tartan Eapense (1asabe inex) ts consequence ELEMENTS OF SHAREHOLDERS EQUITY Pasi Gee reauied conan o saris “fk Cn Soo said ck coe ge far ines nb ted noe od’: ete “pind Sam eed mone shag ted ye on TS ‘Sree Spring res Revdton Suber Sed UCTARTOC rene SHE ISSUANCE OF SHARES Team ne Se Ree Met td LAA met Yt Ped ee ee TESTE ete ered tte 2. Seng FV oes 5 ering Exentee 4 sis Sieger ntton ‘Sore Cap Sti Rect ‘ore Cosi! Sacto ‘SS Peesum on sncem apa Cotacion ea Shore Cop Sn Rect + eee Coad sae Bare Cana on 8, Se a RECAPITALIZATION Tite on rene oer Radon Por Phe et «OF Par ‘Sore Pigmio-Cxcer OvosPor 4. Quai tporaanatan, cai Ai ReoneHod Mos) SRE ecm eg rca nd 7) \anenETL ag nt Acuuitad Deveation Revagrast top Cond “Sore Conc State Periam-QuosiRecgaraton Sore ate Stormo "TREASURY SHARES SHARE WARRANTS Tage dnd waited a nt eneded ord by Taye 7 = ina om ao. cid coe iragesedio nara bacst7" Aeon tT Cond tate Sess "Tocsry Sates ‘Sore Cont Pa) St ‘Shore Premium (excess) Aine Ee Tete ering - Ap for 1S 2 Slog las lr Buys rlamnce Shams aloccted bw FV of PS nd 2 Saf TS Raton TS te ney at rears She Eletong [Diarbuton, TET Yemey Shree ala eon es) : esis he Racned ee nop 85: Kero dng FY Warns |S. Retiramest of TS < Exorcing oe “Bene ah Ste Pc Sop ReRn eo ner Seid Sta ot were Sr Receen SBE Sescoaarg es 2. Fe Va a oy “Gore Premium - Donation So con, ‘Sere Prep - Donation ‘rooney Shares SHARE ISSUE COST te Ba auclion «rom EP -* Curren Issue ‘issue so ot Mor /staed Values Je yom Custer sue ‘ieduggeent to abort the Sc gr pron previous S948 bb. Retpines Earnings ‘SHARE APPRECIATION RIGHTS ‘Gone Forge yo hr Ontong ol at Shan Ham Enoborens wt VosngPonod Jour Ey ‘Conearacton Exper "ih Sins Cay pon vet immedialy, Fol apn shoul be mcogsited in ot WinaPtosgom ante neta opr ws medal, FV plone shu be rcognied nM oe Nera 3.Yostng Pood ond te CE cometed os flows: See NSS So oes BEERS ta ne PRR Se tie enbededaldines cereale 1 _ Stn aconal na)" Godston tom EF casaoe Tor Ted oa Cpt OC @ Pe PSCw Pr Stated ene Nasi inane Oho te ” SET prae a ceded omen aistedto shores Sere é Donated shgres mot med dono fect Total SHE Sie Sk des Sr HC Sno fo mambo tsar & por vee ri hae cao a tre. SC rede [Stone the Sirsa TS ond ayo RE ‘Shor oneal * a Sore Pema ksvnce Pad Ereitdy tas cote sy han re soe bona fem “siphons rokiod G5 rea: Pasion meus aes ig ‘everett Sn long cts fra SHE bar ies ters of SHE Toate meio cope rm oot eta Re late ea PSC Felons ea yoo Sto, dead Sun ‘Es reduced bythe aperoenatins lor Trearury Shores ronsoctons “Rector dled pvdle ce peper af Sc Disignd’= Sal 20% tt As Linge 2 20% Pn) “Te mone dvedend anal pt ret Fy bl shown onion SC Amat be oppowsed wad oh co of TS *Mosdng wie on palkeesSonge mor tata ha FY of arc ‘dio Tol SHE und Slope gage 3 Saectbed Com Sete Tol She Uneed ScSn Roe ongtoms 15 tsouea se: Authorzed 9¢- uninued se “yan hares oe Bowed fo Series he measure should e 08 Ff He Woerees namerey i ncr9 en wn aging value The nereal ng cate ing nccavary we Fv ep IME Serees beeayee Hs meu Hes to Le negotiable path tre rte 0h Premt ro on unless comerted SHE slazued convernile Shares. of aghoutstand -uinvealzed Lots on pevatis Contract Scrip oyiaens ite erens x wt . Toners Fo » me peer tee Ta rina tty a ne do Sg Sead pat wo me silos umage a peor ater oy gy ngs cevng SRE eure rut wo OY SE Gt cae ted aye eReader one ec pn a ee ae honours ea nts nase a ‘nes showtd bt eee oy be osaved as Siders in we case te east of te Aarts Chegestont Sig oat a {Scapa to the rom ares otston dng ee one eso cass que apponotonof te ETS Beiyreandae te vetnetayo 1 cacy ping pach anh tee egy aoe oa seen vet nme he etc SHE Is “Sie com tees : ee coon ag wesing -eanly as deed Yo 4NE the oword ery Aastention of erize nea Sely ne compoennen expense tat Treen ti am bet egnted re eran a esng e - any tymant made oompnyess on ne caaron Wsetemen gf 7 fran eam a Sted ra ep Freplyien ace esenpevon ayers aren emp Mo Need recgnaed a on ages it Fv of ato tpsen carr be rhably measured ae WCMY-OpNI EC) interest Suape cpa [oueaemnmaroane | COMPOUND INSTRUMENT ight of eos ie oF te courerpory Shore wn Cash asernativ2) Compenaven | Salat tapes —[_toones tapenet a en Sates enss —|_nts E—}V 44 aye wl immer ne 919 SN) xrthe Shae enim) " Lathay Gaawen Gab aitsaaerendae gat) SI ‘ osama — Viger bageany || ierceenemeerane ctetgor (scheme ace Cumulae Compisb Espciab E-tayi See ouny | Satna Mea Gumulasn Comet Eab o-taily JtaLeons ie iitneenge | eatin gd eas eas mara (acess Pee OR | a. yearend betes Spry mon thee + Fen | seem 2 Creed, “SARE ALLIS CHOSEN CRign to recelv® COCh forte) (as coumys ‘as immediacy [Eonpesatn Geyer] |conpenatin Supa] | Sharon: ouletonding sxe vtah iemesetey innate) hor tana sire nf Do not vest imme- | Compensation is [Compensation expensed Sheen fremben ee diately vere vesting eras [owerme ving penod | | ecasn avy ig cnosed Right to receive Sarto is frtebed) ACCELERATION OF VESTING at CASS cen 88 Ceavyseiliement of tne opions Faword) ea Cormpensation Exp on VO (supposedly) Payment pacar) ‘soo ta Compensotion Esp in PYe Compensation exp in CY he * ‘Shae meen caus a 040897 A enplied neces = 1a Payment (8h ne NOTE! ood Wine a A ead sremodcrvorre-orten?? BV FOR PREFERENCE SHARE Taare es SabtoaTaS COMPONENTS of PREF SHE 1. Total Par stated value outstanding 2. Any Liquidatign Prema ‘Cocca of Liquidation Pric@ over Par/states Value) a Preperenco Dividend cundesiared/anpaia dvidend 3) rem give-#incladg of Suidendsfn-orreart Bam dlmulgtne > nelade onl eurem/ore Yer Sent report Won-Cumslt 7 Pr or moun abe pa 8 feparrtsde da kane canal ona one cenrd fe ies ‘Uf ugwdanot ana nat applied fone bret of 60°P) BV FOR ORDINARY SHARE oR A itera components Tota\eHe- BRAIN OUME Stare eR nga oe St ee Se ca 9 god nek ceeh aay Teepe eee rns egaoneet See one ear eee “Sal se eee on eae irate omega sey ww See ey Seatateed jem ineudes me EUS YORE Loiumungs per Share BASIC EPS 4 Income Available te Ordinary Sharehoidees Weighted Averag@ 05 Outstanding +“ NI Avoilable te Ordinary shareheldecs “peguct the sAnnual curcent ” Year Pree owidend fa. Cumulative whether declared on got 8: Noncumulaiee= only when declared » STOCK RIGHTS © RIGHTS ISSUE Seen tee carey Mee * Bonus Elmen® { eserist Pe crac rice Ramen step sores gusentig afanenetshe Let seat eigen! * Mee a Revospecnee PBONUS ISSUE 5 rerarpcine conyers pina presets) > retrospcte coo (SHARE SPLIT > REDEEMABLE PREF SHARES Sinaia Oy “iterest erpense: dividends DILUTIVE EPS Adjusted Net income _ WAOS* Potential OS adjusted Net income Ra wack interat esp cfrom C8). a" f98 Diadends dyvom cPs) deanctes Poenta 05, eoenernibe FS +E gonvertioie Bonds 23. Share opwons Sapiion Price < average ater Pict 2eStbuy snare META Tea mcaeds copionsh » pron Price) tana ares Create = aerage markt ct) O(a Shares Coptionsn Treasurys) Ctotensal ord 3) MULTIPLE POTENTIAL oS weet eT cone 8188 ee oy 2 eSeIR EM ag cae a HE ore an Ra age Ma ee “otha ete nel Siaema Sere Age so Sivoo Pl Agcounts ER8ORS curently detected ani ore malt =nQuletdatbiaten bat Gown tocared tne tance these ~Subtoqemly corre orn era oeuned in rit peed, 48 ier erence “gna SER NCrESME,ein man sang Serre fo Permane ee tot dow av fmatcany eset eeetilg ey ecessary “eg exerte of ute! Sy soem at als sey Aeon ite cateeh we eet carn cempet te ee eh vents prepid ate, daqered ams, purchases sopew fons __ ‘ulenry whether OBE ne&ED SLY Eten eet 1a B,omhy on 18 eset cetracoset att sy Eerer“wlefer fe 8° ‘Ly Error mo entry jo OBE {oy errr = ety #2 48mm 8 ota) ed 10 AE ony BS accu sd oper T-ACCOUNTS Feerued- 829 Revenue ‘neared: End Ninearoed- [eatection ‘eerved ead Pane Bey fend Purnase — | noy-selb Dep B80 fen $5eon Accu eleeons Ca Aaieend |SRAICO oa eg interest gaceivable & ers Fednivm ——_Joveount Trier Recenvel Easy Rveved note! Asciued tog Frepaia- eg (accrued “689 Payment expenses Aeenced-Eed | Prepadstod a ina ‘ose Depa Exp ——Accousts Payable ma eg Payments |Purthon Account PRA/FO —tocome tag Ena be DTA: Dra vend Othe prabeg Catneaait (tree Calictions + Poymants: Net ef iscount Discount can be cag discount e BRAIN DUMP Ad = AN contra- accounts are wos = ip there ie a tos rate RE should bs net of 40% Wleoyry 40 Income fox Expense Note beg? end bol Bepecialy for gaiuee 400 gomefimes, n689 balances ar iolerznong: ~omeck 18 to compute amount remaining = Ain aacoutting astimate -prospechve 115 im accauning.palicy-fetatpacie exept i imprachict = AIL PPE A in Aoctg Estimates CPAS 16) = Fuliprne: reviewed etery yeor eras gqusntee:onk reviewed if Mera (8 a signifi = dle Oitcush Uo Se fore of Con: Sylar or at rtf an raat 1 becouse? es stb A ‘Cash « = Ni Computation Tig wiethod capa mionteronce Apgrooth Actes Me Assets, end ‘withdrawals treo 18800 NET INCOME IFRS 17 Annual L208 Foyment -coaled “lowerbetween Pv FY iAtepect © Anna teint p-Oef BAP SRY Shag eu ‘using eemaining et Gy ccreaahima coe-873 498 weer. Eu aad bth Cask Azo Basis ~See saginso,e a? ena Ns ea earch eo nm wa ute gare MEDI nears Maar depose Ch Tes an a “fiat nang m1 HS sn cron ngs stork Dede ee Ey a 07> TEREIERar ree un -funtnoe mete “gee te Sean mgt ae imgisem facies OPERATING ACTIVITIES ~coltection ef income Payment of Expenses “progis/toss INVESTING ACTIVITIES INDIRECT METHOD ~SWon- operating Assets Pit Adjustments + NCE guem Operating Activities © Intangibles Tin ase Namco ca ob €. investments -dhor'-serm ay Yeng-teem - IF excep CaTeoding Investments ~ Operating Aetivty ‘CD Gash Equvolent- part of cash Monagemert Cro tree on scr) $n tae ot & 118 trage 6 & Sejm, Arrin, ter Heb ¢ oer netncone Pe) in clese on Bapotl 3 en erty Aas A) CONHD datas) on soem of O8e 4. Making/colteting toans FINANCING ACTIVITIES = eguty AIN DUMI BRAN DUM anon iF sete IS tegen clnterest paid eet comeeeot inte Orkinory share Capa i 9 trent Sat fF anette dened ly een a os See acer oly iNesNOD PAM ete oe Fie etal oer oy dss wes nad tox srng LAS tc ta oan mode to nner emit vesting Leena peter Seren tow cadet ~Lareth tomas prea hace INVESTMENT IN ASSOCIATE FOuITy BRAIN DUMD “Borrowing bt elaed 0 careiction ~ expensed Gain gums Fv a en hedging instrumers ~ OC! Cost t tmp Lose + FVLGOD

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