QUESTION 19 Mutipte choice (FHS) 1. At the end of th 1 period, an enti Siege terete war gd gurantee atemans Wt 4 ile the fac shat the canoer haw decay besten 8) Nate an er thi pot etn vd ee 4 HESS TRSTSE pertaining tw hie reciabe An eniy ua new actor bing daging th carmae feos Belacquet the crn ‘Yeatand 184 before he cil alas et ied ding wae fess Pere ne ate Sean te eur tly poe Eg iin Solfo ‘Stadt he caren pena ie off he cveyingomount of he buling fake & provision or one-half of the carrying amount 2s Bei eee eee an tor ue entice carving amount ot * the building a> Bisa te noadjstog event in he netae 4. An emit dagle extensively foragn cure 20 c0Sib dats atten? he reper pend Heese ens, ee vuthonization forthe sue ofthe Fels Fh ae ca hoes ere abnormal Ducts rgmael aera sol een Sesion dj she foreign excsinge, yar nd balance to ago aa te Ree arm tee yarn tances ee ne ere en crmel Hactuations eit Tot 10 ere movements ce BASIE BEBE otne period evant in the ree pee sadjing eet a, Ret thee Soaring period vet ANSWER 108 Lb aa ae ry CHAPTER 11 STATEMENT CF COMPREHENSIVE INCOME QUESTION 1-1 Ce perinin Siw, wewen nt Cerda net han syn ced Seer rie jake ve ip nosh ts 1 Components of prof or loss 2, Components of ether comprehensive income QUESTION 112 aplain the tre "profit ols ANSWER 112 Profit o loss the total fica es expenses, oxi ‘Neeamponeats of ater eonprehmive nermes Incr way, nn eon nine dni 4 eity may thr no eds this ema ‘ss the meaning is clear. * For erampla an entity may we “et income’ one In ‘cri prob oreQUESTION 11.3 Define othor comprehensive income. ANSWER 113 Other compceteasive income comprises items cine on Cxpense including reclassification adjustments that are ray vcogaized in profit or lass as required oF permitted by Philippine Financial Roporting Standards, Components of OCr thet will be reclassified subsequently to Drofit or ies nce the lowing Gain or los from translating financial statements of @ Tocoien operation 1 Unreatiznd enin or loss on derivative contmmts designated ss cash flow hedge © Unceabized gain as las or debt investment mesbure st fair vals shrough ote comprehensive income Componente of OCI that will be reclassified aubsequonty to retained earnings include the following: ‘areatined gain or lose on equity investment measured At far value through obher comprehensive income b. Change in revaluation surplus Remeasurerents of defined benefit plan lu asibutable to eredit risk of financial ‘Change in fir vl © Sani designated at fie value through probit o los 6 QUESTION 114 ve eth ne ern th eet femme (ANSWER 114 Revenue or Jost from dere. ‘6 cognition of financial asset smansured at amortized cot 8 requiced by PERS 9 ce Financ eos Share of income or Jos of associate and joint venture scoured for using the eguiy method fe Income tx expense f Acingle amount for discontinued operation fg. Profit or los forthe period fk Toul other comprehensive income i, Comprehensive inesme fr the peviod ‘Te following items shal be disclosed in the statement of somorchensive income us alcation of prot or lua and ther omprehesve income forthe pero 4 Froft oc loss attributable to noncontroling interest an dnote of te psene * : & Gomproensive Income stibutable te nonsntrolin interest and owners of the parent, ec ae 2AS 1 paragraph 85, provides tht an entity ‘aitionallin ems, eninge and nesaltahesorenes steamprthensve mame ov spent nem setenans een ‘schpveniatni lon toon undoatondng oftenQUESTION 115 -At0 the no frma of reverting te income stacey ANSWER 116 © Functional presentation ‘The fpdonn recente i te todos ad oy Ere oe sateen ‘Tho Sanetiona presentation ie loo kown the easton old eo i eats ‘This fog clasitice expenses asring 1 thee (im art cfcast agenda welt aisribuioa sons Babies aah 1 gat enna genes ab,iohatTatemalog on Seis function shall dn ntact apes ene and aan 2 Natural presentation ‘The notoral proeortation is refereed to 08 the naire wf pene mths ‘Under thi farm, expense ave aggregated azording oie eeree a ee aeced among the Vaniow farsi itin the ena, ‘The expenses, which ase of tha game nazar, are ercuped Ths expensted'as one ier, for example, deprecation Age SEatT os Gpaterals, cramsport costo ease efits and advertising eels Question 16 ‘Which fxm of income statement is require by te sand? ANSWER 116 AS done net yoerbonfrmat graph 106 sicply states tha "ecnure cach, he Paragraph San ment for aiferent type of em area er a required to elect the presentation ims * fellsble and more relevant” 1 qgASTION 117 Multiple choice (PAS 9 te hae ny ding pce ni om sean SC Wet a ens ee et un + Other comprehensive inenme ree § Sch Ene 1 the tata of income less oxponsss, excluding the Tee heats of other comprebansve Incomes Comprahensive income Pratt oe toss Recounting income Seonomie inne term compen tems of icine a expanse nla 8 Ta rs lft de pareeed e fee a8 required or pemize by PRS. Bike eonpretensie OO sre 4 Retained earrings 4 Haein i Include certain gains excluded from comprshensive ‘Are the some as comprehensive ine © Brelude Cerceia gains and losses included in fompiehensive incaie a. Tnelnce cerein losses sneluded from comprehensive 4 All of the following components of OCI should be ‘edhssifed 9 proft o Loss, except 2 Gain cr lees fro translating the Gnansal statement ofa foreign operation a a 1 Gals iotogn emessuing debt investment a far ‘ale Through athercomplonensive (etme, « Thevellestive portion of gain or loss on hedging Sp ipticement in & sash Bow Node 2) Gain or lone'on semeproring equity investment at {esr value through ater sompsheuave secon 0ANSWER 117 The two-statement Which of Sif the fallowing components of OCI shuld by to retained earnings? & Bevtutn sure Seen of ded en on (ala or a tcl eae He esd MPO én fron tout ras of these components of OCI should be reclassified ‘reno’ enna approach of Te resenting Prehensive income is preparing A comparative statement of somprabensve ice Acombiced stamens snpreenns se ns ‘tained caching & combined income totment and © A aoprrate income statement Statement of comprohanave Income ‘Total comprehensive income forthe period it presen 48) Showing separataly the total amount attsibutable to ‘ners ofthe parent and the noncontroling sterexe. ». Showing separately an anclysis of expenses by Tunetion ‘Showing separately an analysis ofexpenaes by nature Showing separately proto lose andthe total ofother ‘comprehensive income, = QUESTION 11.8 Mulileehoie IFRS) entity shall presot a aa Aa Sesion baked on ‘The nature of expense. £. Tes Rincon of expenses. b, Biker the aature of espenses or the function of Enpenses, whichever provides information that Bist and more relevant 4, Hither tho gatute of expenses or she function of Bienen whichever the ey would prt preset see ei en + Reber ieinert ue © ene and alverceng soete : 2 SEE cmon of expensos using @ 4. Separate Line items in an analysis of expences by funtion inde ‘a Parchases, transport costs, employee benefits, Ueprecation extserdinary items ty ichasendistubuton costs, sdsinintcative cont, employee benetita, depresatis, tes Pepe gums, taspor ats, emplnee Ienofits and advertising ot 4) Cental ods sl, scminicrative and distrbution costs Une 1B, he tri tn potion ssl to ces es eae een climate fom ct ut of tx pronation Been eliminated fom BS voor. prep ANSWER 11-6QUESTION 11-9 Multiple choice (AICPA Adapted) 1. What the purpwe of epxting comprehensive comet 4. To report tranactions wih owners “To reports cane foveal erty pefOrmace © To replace net tne ith Deter measure Te combine ineme from somtning ODETAKIONS with income from discontinued operations 2 Which of the following changes during & period is not a component of other comprehensive inccme? 8. Remeusucement of defined benoit plan B, Treasury share, ut cost ©. Foreign currency tranclation adjustment 4 Unvealizedenin on equity inetrument measured at fir value through other comprehensive Sneame 3. Other comprehensive income includes ll of the following, except ‘Unrealized gain on forward contract designate. ag ‘cash flow hedge Loss from translating the financial statements of « foreign operation ‘Actuarial gain on defined benefit obligation 4. Dividend paid to shareholders A-AIL of the following ore a component of other omprebenive income, exeePt Foreign carceney translation adjustment i. Uneeted gain and los on Gneociol nest bell Er tea Befered las on derivative nancial instrament designated as cash flow hedge a. Change in revalustion surplus ie fe fing ey Ses ns ta etptable option of 4, In 4€p28t statemene fina sve states ‘f comprebenae incr Inthe notes & Ina statement ofc When a complete 526 ffnaneat Fee al sie SG Natements i presented fees et & Gad individually, A rd operations Tax effect wtat a reclassify an item of ernpeeh nother item of comprehensive ince” =e * ‘To aveid double counting ef eee ‘To moke tee scone oat ey ‘To adjust the Income fay tee Which 9 the following i not gene Preventing the income tatemea ee @ Including prior period ecroe in dete & the condeed come cst =m! TS mE & The conaligeted incone matte Including discontinued operations in devarmining ANSWER 114 5. eons 0eel QUESTION 11-10 Multiple © 1 Jnoice AA) “Th Limitation of de income satement cdl lt of th folowing, except eenoured reliably ave sat epoted, sprees tars se ene ier} by the acounting method Which ofthe folowing woud roprsen the least ely io eam nse etaterent? da Use hy susomers to determine an ati’ ability t ae de and ee 0 EEG eeamm ren rae Sear nay exces Pass etl OF tee “interested in financial position 3 Use by investors i which ofthe following? t 4 tnecme mambers ae a rhe ince statement would hele Erase guty Balan see ning end unser fate cath 4 Beate tau Knancal estiity ewevtor and ets we inca waren Smash SRT Blowine exert the are pecormanar of 0 08 6 peer ute proms : fhe riek and uncertainty of achieving 4 Toews To pronde @ © Teketp aie a. PRISE he pase perormanen ofan ety. ANSWER 11-10 JON 11-11 Multiple choice (AICPA Adapted) aoe cl ering te caogs in evary emi Heeling the change nthe pucchnng ooae Ean opp Ohana 2 Unde cent which of he lloeing no¥ld Hot be eee tan! a tots at eran nation g SbePelaciete Atle val whe tion in arcved at by Tonlizabs value ts baw coat duel at repalar selling PCE 2. Pachange of inverter Bean equipment fw should exchange gain or las resulting from fore'gn Bow seoiggnncien be acounted @ Included as componcat of income from continuing G perattns for the period in which the rate changes 1 Shcludet aa component of ether esmprehensive income {Ge the period in which the race changes fGolided in the statement of Rennsal position as & deterred ite 4. Tcuded in not inoore for gain but deferred for loss Unusual and infrequent gain and los should bo reported ‘e Asan extraordinary itom not o ax below income from Gontinulng operaciones te Reamenttaeciry tem net of tax within insome from continuing operations , Anogpraeltc hem win name fo continuing 4 ef epart line tm below inesme rom esstinuing ANSWER 11-11CHAPTER 12 STATEMENT OF CHANGES INEQUITY Financial capital and physical capital QUESTION 121 ‘Wht iso otatoment of ehangos inequity? ANSWER 124 ve saterentofchangesin equi inabosicstatersen that shou ‘hemovementsin the eleientaor components ofthe shareholders? “the holders of ingtrumonte classified as oquity are simply oown a “owner QUESTION 122 ‘Whutace the components af the statement of changes inequity? ANSWER 128 { Camprahonive inca fr the peti or cach emgonensof emit th * iiypbievs Sica fern °F" eof ui arcmin hte © era come tte Voge mode fe pero SHS Sang canes ba 1 Peto os 2 Bah item ofthe conprbensie nse nmin with owner he cay ecu 8 Team wih ey nd ts {fects of chang in 16 QuesTiON 128 hate # AAROMER of tana earningy? ANSWER 12-3 statement of reaiondersings hows heh the retained earings ate tence sce Seam la ite ‘re iorant date afitng tn resized eerzen hat shuld Spear ddd inthe statement of nines coniae oe 4. Prot orks forthe peed Bose period ero’ 2 ends declared and aio ahaehodere 4, Bit of change in counting pty f Appepnation of retained eames ‘Tee statament ofrtcind earings no lenger a rege bse Bitement ut in prt af satan charges ana QUESTION 12-4 What do you understand by the capital maintenance proach? ANSWER 124 ‘The transaction approach is the traditional approach of determining net ince a ‘he capital maintenance spproach in easter appro titormining net insane, Prone” % fester epeonch ‘he etal matenance apprasch oF nat assets approach that et income Sears oly afer the capital ued fom the beianing of the period it maintained et income isthe amount an enity can dstibuto to the coaeeh and bean “welll? atte en the Year as at fe ng. ‘Tis aprvec has novation, aey financial capital and physical capital. -_ise quesTION 127 Multiple choice (fFRS) Question 125 Nene 1 the statement of changes in ety, the oft of the financial capita fred eplicon chong roan ANSWER 125 eee &} Separately foreach component of equity. amount of the net asi, Zam ct an er @ ewreate fr tl eats In apgeegate for total equity and sacparately fr the sontebuted by shirsblers =o Sees by che oul smut atta to verse paren and ate {Be nensoatrclin intret noey or invented puch 4. Separany or the ot! ava alibutable toners Financial expital is invested ower and synonymous with net aot ‘Actually, financial capital isthe traditional concept base fon historical cos, ‘The financial capital concept is adopted by most entities, ror equity ofthe enti oie oom cof the parent snd tho renzonteolling inczrest. In the statement of changes in equity, the effect of the correction of @ priar ped errr is prose Separately for each component of equity B. In aggregata for total equity ce In aggregate for total equity and separately for the fetal amount actibutable to owns of the parent and QUESTION 126 ia a the aoncontroling interest. Pat 4. Separatay fr ths total amount atributabe to owners panes cf the parent and the naccontclling interest 4 Which of the following should be presented in the statameat of changes ia equity? Tvestoints by owners Distributions to owner Change in ownership interest in subsidiary that doos ‘ot ral in lose of conto} &) All of these should be presented inthe statement af changes in equity ive measure ofthe physi! Physical capital isthe quantitative meas Prcluckive capacty to produce goods and Servos on, for exam, ‘The physical productive capacity may be based : mane ey utput per day o physical pacity of productive axes to produge goods nnd se=vise®. Productive assets are valued at current cost, historia! cost. ‘Productive assets inlude inventories and property, Plat ant eather tae equipment ‘Aone ‘The current costs for these productive avs maintained in ovder Ut physical capital is uleo maint ‘Accordingly, plysical capital is equal to the net assets of ie nti expressed in terms of eusrent cost. sats must te jain 80 ‘8QUESTION 12-8 Multiple choice GAA) 1. Which ofthe fellow retainod ecrnings? 2 Net lees 1. Prion period error © Proference share dividend @ Other comprehensive income 2, Which of the following would appear fist in statereng of retained earnings” QUESTION 129 Multiple chote IFRS) 1 Snanci] capital conc: requires that net ascot shall Bisfenoured ot a. Current cost & flrical oot 1 Filion coat adjusted for changes in purchasing a. Batrrent cost adjusted for changes in purchasing power 1 physical capital concept requires the adoption of 2» Ty Wesourenen Soest y doet not appacrin a vatemeet op Beets © Reatabie value 4G. Bresent value ‘a, Net income Prior pened error © Cath dividend 4. Share dividend 8, Which ofthe following would not appear inthe statement of retained earnings? Which capital maintenance concept in applied ® Ritpecsively to net income and comprehensive Binancil capital and Financial capital Phyeteal cottal rnd Phyweal eapitl © Finanatal eopltal nd Physical capitel ‘i Paymeal capital and Finaneral cept a. Net loss 1b. Prior peviod adjustment Discontinued operation Dividend declared ‘4 Correetions of ervrs in poe period are iced in 4. Which statement regarding the term “prot” is true? roi ig ay amoant oe a above het ceed o Profits the residual amour that remains after expences have teen doducted om income 4 Retained earnings B Other comprehensive income fe Net income g, Profit isthe equivalent of net income under IFRS @. Share premium Cb All ofthese statements are true about the term profit ANSWER 128question 122 nae thecondions hit mate preset franca snet ene ou ncaa blr le? pss 182 1, The asset or disposal group is available for immediate dalein the precent condition bce terms tat, fre vsual and customary CHAPTER 13 NONCURRENT ASSETS HELD FOR SALE 4, Theaale musi be highly probable QuesTION 13.8 ia the sale of a noncurrent aset or tapes £04 ely proeble™™ coal eroup QUESTION 13:1 Bagh current asset sissified a8 belt fo sale ANSWER 13:1 PERS 5, paregraph 6, ovides shat noncirrert ost it ‘sre’ an hel for sake if the coving oun! ot be recovered principally Uirough © a3le hrough eontinaing Use ANSWER 13-2 1. Management mast be comiitied to plan tosell the asset or diopoal group. 2, Am active program to Ieete a buyer and compte the hat dons not meet the plan must have been inicated, wl A noneurrent definition of ae 1 ‘The ale a expocted to be a “completed sale” within ‘one year from the date of lesaifiation ue el fr sale The neneurrent asset may be an individual asset, Uke lant tnd building, or a dinpostl BMP ip of ages 0 be dinpnsed of roup ina ee transi, hove wets et ml fa extension ofthe onesar peti dens ro precinde the eamponent Som bg chad seed fs the delay ie caused by eveats or eveumainnees beyond the en:fi'scontel snd ther nite evidence that ts ety senane comme te call the combo’ ee A disposal group is 2 Ou fale or ates, together #8 EAE Sind linbiliics directly associat je aransferved i the transaction A The asset ce digponsl gr te active stat ou must be actively marketed goodwill acquired in bosirety fer sale wt. sale prce that is reeoonable ‘The group inciades Ona ash generating wit 1 6 Combanation Af the grou i fuodwill has been allocate. Actions required to complete the plan indicate that i i tilde hat the plan wil be significantly changed orQUESTION 13-4 Explain the measurement of noncurrent asset ordi leroupcleseiGed a held sale = ANSWER 134 PFRS 5, paragraph 15, provides that an entity shall measure ‘2 noneurrent asset or disposal group classified as held fr fale at the lower of earrying amount and fale value los cost of disposal: PERS 6, paragraph 25, further providen that a noncurnent fsvotclanified aa held forsale dhall not be depreci QUESTION 13-5, the trvatment ifthe fale valu less eost of dispose i ower than the carrying amount ofthe amet or dapest group. ones SO nce micttt in vera seg gon ini hommes ee a ar tit cu ae rh ep SS there is an inorease in the f _— se er ent pomeranian Seep recognize again but not im exooss of oar preously recognized Question 13.6 Sena he toatment of nen 18 ores ong es on oy Se ten sndoned noncurent auset rant set or dioposl group to bo abandoned includen Noacurynt asset o> dlapasal group that js o be used unt ome economie fe ad noncurrent suse chat i 0 be rather then eld ite Shed question 137 sin the change t the clasiiation of a nonurrent Bethune ANSWER 12-7 Cixemstanen cold ain Inigo he moncsret asst Soiree Stade wha vl For example, there is decision not to sell the noneurrent tet oF the cxtara for being classiGod as held for eale may so lnger be met, PERS 6, paragraph 27, provides that the entity shall measure fhe noncurrentansat that ceases to be classified a held for inlet the lower of ‘4 Carrying amount before the asset was classified as held ‘etl djumed or any éepeion or amoraton that on recognized ifthe aaset had not been naaifid ao held for snl, 1 Recoverable amount at the date of the eubsequent ‘otto wallQUESTION 13.5 How is the noncurrent arate classified as he resented in the statement of naneial postion ANSWER 138 PERS 5, paragraph 5, provides that a noncurrent acne, classified as held for ale shall be presented separately ay current asso! Moreover, PERS 6, paragraph 38, provides that ifthe roneurrent aster is @ disposal group classified a8 held for fale, the assets and Habilities of the group shall be Dresonted separately and cannot be offset as a single ‘The assets of the disposal group shall be described ag TRoncurrent assets classified as held for sale preseate; ‘Separately aa single amount under current asoots ‘The liabilities of the dispooat group ahall be described st THabilticsdirelty associated with noneurrent asses classified ts held for sole prosented separately a8 & single amount tinder eurrent Labibites (QUESTION 18-9 Multiple chcie (PERS 5) cf et beep fy ele oobi, 1 itis roa eon a io aad Las seb cette sahcnee Be eamacton © Disposal eu Bikini ertin adh eoverat unc 2 Anon hl gy aneurin A (The caring amount ofthe asset or dispel group is © eevred though & sar saat = ‘ae eareyne mount ofthe asset or isposal group is % Tecovored ecegh cong ue ¢. The noncurtentacet or pose group is abandoned. Be neuen st pol rupee ror the sale of noncurent asset to be highly probable, 4 Tilch ofthe flowing stetmments io incorrect) ‘& Manegoment most be committed to a plan ta sell the ‘eet os HeEeve porate a buyer and emote the cs 2 te hs FRE mg mun any markt fa ta Encl rr na oie a es ©THE Sie Pempecied to quay fr seceuition at 9 Completed sit within oe year onthe dae ot Staton of ee seh x ke 4 An entity shall measure a oncurront stator disposal ‘group classified as held for sale at. ves © Sarnyng amount Barra tt got (©) ewer of crying amon an fir value leas cost “disposal * * 6 Higher of earring amount and fi value las cost of laps omNoncurrent asset clasifed as held for sale shall by Prevented na Other noneurrent asset © Noncurrent investment a ‘lant ad equient «1 a eg oe Moe eee rca ee Ste the fren a hemi 6 ESTEE aces & eer ee iio 1 Yigg pn marge ay ieee Bein pit Reggae wees The enn shal be recoumsed bat notin exon ofthe Se Sere tc ee ee fier A nonurrent aust Unt st Be abandoned shal not SSSEST hi rae Beane “The earying amour in evered pial thgh eatiaiay et ve ETeRMGsa Rn he nonaret amet ie ihn ive monthe a a Ui uakey tht chore fe an asive market for roneurrent eeset ANSWER 188 a ke za 6 he be oka QUESTION 18:10 Multicle choice IFRS) Ja order for 8 noncurrent sist tobe cawsified held for » fale, the sale must be Richly probable. What she meaning st highly probable? 4. Te fat alee Mat to our Te tarsal emote aly chan note oecu pe elon rin & The pba i he than more ket than ot 1 How should the ascots and abies of disposal group ‘amiied a8 held forsale be reported in che atatnsent of finncial positon? (B) The aateta of the aispoeal group shall be reported ST" separately under curvot assets and the labilice of ‘hn daponal up shall be reported! separatly unter curren Lnbitien ¢. ‘The assets and licbilities shall be presented os « single amount and as a dedution from equ. 4. There should be no seperate dscssure of sseoto and Hinbltie that form par af daposal group 8 An entity cquied a subeidinry exclusively with a view to veling it.The subsidiary met the criteria to be clasibed as held Br ale. At the end of reporting period, the suiiany haa not yet Beon cold an six ronthe have passa since the ‘cquictin. How will the subsiiary be measured in the statement of financial position at the date of the fot ‘inancaleeatements ser acquisition? At fir value At Oh Lower of cost snd fair valueless ost of depos © Areanying mount 4 Tn eomedance with applicable PFRS4. hm entity sot) ONG ‘building is BNE a The expecta to comple the fallowine st" toa ne Building, The gy ated toe ale ad the ent ey months sive iy four months, Which seorrect rxacding thet Sista ose efor ate wate eee 5m ue rl bt will be cansified 89 & Or Sete omer (Be wil be measured ot secon saat Sr 5. An entiy aside orale atthe cart under the Gm en offers, were reived at 9, yearsepd. Becnase 20.2 i end of neg ‘crept si, a fo catinefo te eae ot al ap ne eat ‘ooct hall be ms ry ascunt and 2020¥¢rabe sing The lone net and recor, ‘The higher of amount rag amount on the basis that he ) The lower of cary °F gst had ever be recoverable gmovying amount on the bass that hy a ‘The higher of caer soot had never boo recoverable amount ANSWER 18-10 eer caree re cased as held forsale sg ee caasified an beld for cals ant CHAPTER 14 pISCONTINUED OPERATIONS QUESTION 141 wnat is the meaning of discontinued cperston? “ANSWER 141 SAPP lon Sia at ete a held for oa sect tt spat Inpart of single coordiind plan ta dispose of « weparate ur ine of Gusineas or poogcphienl reef eperatons. Ina aubsidary copived exclusively with a vow to resale, ‘pedicel peratonis comune rsa cpa weep QUESTION 14-2 gee ning of repertig os somponent ofan nies ANSWER 142 rimmed tenant Sar man eee sieioeetenat aed Cua PRS 5, paragraph 12, prohibits the retroactive finteftetlon' a's dacduthac apepsnnn kee he iene cae artnet mtn nice tried ty we Hscontinued operation as held for sole 16 Anancial olstements, eee ac eugene