materiality Uniformity, relevance, reliability, consistency, faithful representation In the Conceptual Framework materiality is an aspect of: Select one: a. relevance b. faithful representation C. verifiability d. timeliness According to the Conceptual Framework which statement concerning the recognition of liabilities is not true? To be useful information, fair value must be relevant and also be supported by suf cient disclosure to give a faithful representation. 0000096849 00000 n complex economic activities of entities, the Select one: a. Faithfully represented information must be capable of making a difference in users' decisions. b. Profit-oriented 0000004530 00000 n d. Decision usefulness, Which of the following terms best describes Relevance and faithful representation are described as two fundamental qualitative characteristics of useful financial information, as stated in paragraph QC2 of ED: For financial information to be useful, it must possess two fundamental qualitative characteristics relevance and faithful representation. The idea of consistency does not mean that entities Classification c. Understandability You have entered an incorrect email address! Kaplan Financial Limited. 0000003707 00000 n Is recorded in a fixed amount of pesos. Timeliness information should be provided to users within a timescale suitable for their decision making purposes. b. Relevant . Faithful representation is the concept that financial statements be produced that accurately reflect the condition of a business. a. Relevance a. Qualitative characteristics of financial This replacement was in contrast to both former IASB/FASB CFs where reliability, together with relevance, was stated as a major QC (IASC, 1989 , par. a. 0000006781 00000 n c. Accounting entities give similar events the same amount increased to management estimate of 0000097081 00000 n 0000061950 00000 n ]+lXPqN, {Sw$n(v{\R#>@$"CwGcl{v}8.CDk"% endobj endstream endobj 42 0 obj <>stream l 0000029803 00000 n Key words: Relevance, faithful representation, cash-basis, accrual-basis, fair value, GAAP, tax reporting. 0000002097 00000 n ? accounting treatment each period. d. Information is timely. 0000096460 00000 n Free from error means that the underlying process used to prepare the financial information being presented. Incorrect. Information that is available to users in time to influence their decisions has greater decision usefulness than information that is not received in time to influence those decisions. dqs=[d)xIDc,r0"S E o@+_(H%X=2PK=cJ#{\05%P.Sy;)c,^c^R&Z8h_ IASB framework provides conceptual guidance regarding preparation and presentation of financial statements whereas IAS 1 sets out the principles and rules for preparation and presentation of financial statements. Conceptual Framework (Qualitative Characteristics), What are the attributes that make the information c. Timeliness xGQbArGX{XU%r_n IHv+*JI 3 n/c=~}M}zX6~n^|:_LJ[|!DU"\$O/_~|o(G/@FB$t"/QtIoR&.#D,QY&~b2I?,AdIY&FP=B%$S8\I)8JPJRK c 20>{ )OD=S\UT-RdRcMVI,5COX3MdkE@Tf:\;)OG4I %U(L>)cqj!.&XZbr hA@#M$"Zx[uw *7;iB%{QKk"_6Y b!Ni|U=5u-lm67MEYi%7($k!C E@KR.M# bYZO stream c. Users need reasonable knowledge of business a. Corporate author : International Scientific Committee for the drafting of a General History of Africa Person as author : Ki-Zerbo, Joseph [editor] a. Relevance 1, "decisions" represent the decisions of all accounting users in a given standard setting situation.Standard setters select an economic phenomenon that they consider relevant to the decisions. a. Faithful representation is affected by the use of estimates and by uncertainties, associated with items recognised and measured in financial statements. -[;X>@P 9q\0,1G= ID-D!Co4 m{bbtOUh3*Y{I5H.pn2PZdDN7-@Ldv=[#J`5~bZj6~}LU*ZN7cM b@)@g#-R&O.qCocrNX$Y5\[Na7e&DfIuvPsGl'7)[zj Next steps General-purpose financial reporting is the of users Which of the following is not an enhancing particularly the characteristics of relevance and faithful representation. Involves the payment or receipt of cash. d. Comprehensibility to users, To achieve faithful representation, the financial 0000059686 00000 n 0000030185 00000 n The financial statements should contain no errors, so that the information contained within them presents a fair view of the organization. It is a qualitative process. Two fundamental qualities that make accounting information useful for decision-making purposes. Verifiability provides users with assurance that information is faithfully presented and reports the economic phenomena it purports to represent. users to better forecast future operations? 0000025211 00000 n Users have a reasonable knowledge of business This column focuses on faithful representation, which occupies the place held by reliability in the original framework. a. Verifiability provides users with assurance that information is relevant. d. Understandable, What is the quality of information that enables similar fashion across points in time. Information that has no bearing on an economic When they are unable to understand the information presented, the IASB recommends using an adviser. What is meant by consistency when discussing ` . Accounting procedures are adopted which decision. late. sS0S~_O)~?/S~_H~RO"Nt =g3/^U8Aj!T f Accounting information is considered relevant when Information that is available to users in time to influence their decisions has greater decision usefulness than information that is not received in time to influence those decisions. Relevance vs. faithful representation 2. error. Relevance and faithful representation b. Relevance, faithful representation and materiality c. Relevance and reliability d. . 15 an accounting method is adopted, it should There is sometimes a trade-off between relevance and faithful representation and judgement is required to provide the appropriate balance. trailer Faithful representation is the concept that financial statements be produced that accurately reflect the condition of a business. This book defends the claims of historical-critical research into the New Testament as necessary for theological interpretation.Presenting an interdisciplinary study about the nature of theological language, this book considers the modern debate in theological hermeneutics beginning with the Barth-Bultmann debate and moving towards a theory of language which brings together historical-critical . by sufficient evidence to allow two or more 0000096749 00000 n 2013-09-20T13:59:51+02:00 An enhancing qualitative characteristic is 0000025808 00000 n 0000061209 00000 n 0000003041 00000 n But there is one exception to this rule which will be discussed later. %PDF-1.6 % Example 1, Exercise 1.2 - What Is Accounting? A coherent framework is a coherent system of d. Reliability, 10 usefulness of providing information in financial 2 Question 2: Relevance, faithful representation, comparability, verifiability, timeliness and understandability. When on doubt, recognize all losses and dont Neutrality requires an unbiased depiction of economics and involves exercise of prudence such that neither current period earnings are overstated or understated nor those of future periods. This is known as true and fair override. 10 consider only quantitative factors in c. Consistency Faithfully represented information must be capable of making a difference in users' decisions. 31; FASB, 1980 , par. d. Completeness, The enhancing qualitative characteristics of the users and the decision made is when the result is a consistent rate of return. faithful representation, as long as there is suf cient disclosure of how the fair value has been determined. FR. B1P9 &%%cckh(H bx~i/ H3 . A+ toward the common needs of users and is The material has been carefully compared statements. financial accounting information? Incorrect. If all the facts and figures were not faithfully represented, then the financial information would not be relevant due to distortion, bias and lack of completeness. What is Grouping and Marshalling in financial statements? endstream endobj 248 0 obj <>stream c. Gains and losses should not be recognized. it b. Understandability 2$j5fh,:0 xVt]LL`} 2RR1,#Qee? rTn;=;QN gj[cdZ@hn;e{o4g=Q6`d?Xa3 |R}`v Relevance refers to the property of information being capable of making a difference in decisions made by users of that information. hYyXt2qMfnV;. d. Free from error. it has confirmatory value) or both. xmp.did:AD80C0D8132068118C14BAACCA576644 1 0 obj <>]/Pages 3 0 R/Type/Catalog/ViewerPreferences<>>> endobj 128 0 obj <>/Font<>>>/Fields[]>> endobj 2 0 obj <>stream So the difference between these two documents must be clear as framework does not amount to standard and is separate from International Accounting Standards. Conversely, financial statements could be made to look worse in order to reduce its related income tax liability. Applying different accounting treatment to similar These, uncertainties are dealt with, in part, by disclosure and, in part, by exercising, prudence in preparing financial statements. knowledge. information for decision-making purposes. b. Materiality Oxford University Press, 2019Privacy Policy and Legal Notice | Terms and conditions of use, Correct. a. Verifiability and comparability if(typeof ez_ad_units != 'undefined'){ez_ad_units.push([[300,250],'xplaind_com-box-3','ezslot_3',104,'0','0'])};__ez_fad_position('div-gpt-ad-xplaind_com-box-3-0'); Completeness means disclosure of all information necessary for proper understanding of the underlying phenomena. The most notable of these gods are the planet, the sun, and the twin moons. and systematic manner. one month after the end of the reporting period is 0000003068 00000 n Faithful representation Comparable )), Intermediate Accounting (Conrado Valix, Jose Peralta, Christian Aris Valix), Conceptual Framework and Accounting Standards (Conrado T. Valix, Jose F. Peralta, and Christian Aris M. Valix), Auditing and Assurance Concepts and Applications (Darell Joe O. Asuncion, Mark Alyson B. Ngina, Raymund Francis A. Escala), Science Explorer Physical Science (Michael J. Padilla; Ioannis Miaculis; Martha Cyr), The Tragedy of American Diplomacy (William Appleman Williams), Calculus (Gilbert Strang; Edwin Prine Herman), End of Chapter Questions with Solutions (CFAS 2019 Edition). 10 the event of conflict between the economic d. Accounting procedures should be adopted 0000014757 00000 n startxref Information has predictive value and confirmatory value. c. Information is measured similarly across the 2013-04-09T09:40:30+02:00 The enhancing qualitative characteristics: Influence on the economic decision of users This exercise should be completed after reading pages 11-14 of Chapter 1. default Correct. xbbr``b`` Y Z of accounting information. Under such circumstances management may depart from the provisions of the standard. 3, we examinethe compatibilityof the twodenitions withthe conceptsof faithful representation and decision-usefulness and with the notion of a trade-off between relevance and faithful representation. 0000006149 00000 n Compare, for example: [4] a. Liz bought a watch. 0000006305 00000 n a. Relevance Form over substance Tunku Abdul Rahman University College, Kuala Lumpur, L14_BBFA2043 FA 2020 (students)-converted.docx, Tute 2 Introduction Regulatory Framework and CF Solution (2).docx, Accounting Conceptual Framework _772223c072b0f09fd8e271ebcc55b515.pptx, 1 40 Base your answers to questions 22 through 24 on the information below The, B Electronic data files depicting the contract shall be sent in at least one of, tranches esp first loss Why Why 2033 Rating CMBS tranches cont 2033 Rating CMBS, 9Tax expenses 10Profit loss after tax F8 F9 11Cash dividends 12Bonus shares, marketing capabilities and techniques which help them influence the teens to, Week_4_Written_Assignment___Health_Impact_Assessment.docx, The creature walked like a man burdened by untold sinlumbering and slow though, Level Biology Pdf Download Biology Pp1 KCSE 2016 Biology Practical Book Class 12, vermillion-belle-mission-vision-statement-final (1).docx, COURSE POLICIES Exams Grades will be posted in Blackboard and will not be given, What actions or inactions comprised the policy of appeasement Chamberlin just, All of the following people developed management theories focused on motivation, Biomedical-Sciences-Neuroscience-Track.pdf, 6B41D8A9-8596-4A22-99EB-73835E281C3C.jpeg, of Recognition o Theory 1 DECLARATORY THEORY One country is recognizing a. a. d. Must possess all of these. Both relevance and faithful representation are essential characteristics. application/pdf c. Comparability, understandability and It considers a variable of interest (the model output) and defines its underlying, or causal, factors. converted b. not just in the Basis for Conclusions) that a trade-off may need to be made between relevance and faithful representation, specifically between relevance and measurement uncertainty; but do not discuss how such a trade-off is made. c. Periodicity The Need For A Conceptual Framework. c. Monetary unit <>/XObject<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/Annots[ 22 0 R 23 0 R] /MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S/StructParents 0>> 'j|Z`_"a 0000029481 00000 n a. in financial statements? To help to achieve comparability, the same items should be presented and measured in the same way in financial reports from year to year. an example of which enhancing quality of xK0P~)&][(=Yqpy0w R@ s|+We=Hh)gI/[E/{,3exgO_^egWSK[{bt*J }0.a` In Section 4, we discuss a related inconsistency in describing relevance and faithful representation as characteristics of accounting information. Relevant information may be either predictive (and so assist users in making predictions about the future), or it may be confirmatory (and so assist users to assess the accuracy of past predictions). tradeoff between and presented in similar manner, the information c. PDF/X-1a:2001 independent of presumptions about particular 0000002809 00000 n clarify in Chapter 2 of the revised CF (i.e. 0000007966 00000 n Your instructor will divide the class into two to six groups depending on the size of the class. d. Predictive value, confirmatory value, timeliness =GH 0000006546 00000 n a. legal form of a transaction, the economic substance information? the statements. Faithful representation Course Hero is not sponsored or endorsed by any college or university. users. c. Relevance 2013-04-09T09:40:30+02:00 Accounting information is presented in a simple way so that everyone can understand it. income statement. c. Verifiability They believe that the planet they live on is the corpse of a dead god, with the sun and moons being her husband and daughters. INTRODUCTION The purpose of this paper is to discuss the trade-offs inherent in three competing financial reporting systems - cash-basis accounting, accrual-basis accounting, and fair value accounting - and the implications of the trade . count inventory at interim periods is an example of 0000005282 00000 n a. d. Relevance, According to the Conceptual Framework, predictive endstream endobj 191 0 obj <>/Size 105/Type/XRef>>stream 1 0000006385 00000 n PDF/X-1:2001 d. Allocates revenue and expenses in a rational c. Predicative value }0H]Q 9]LmDBlI&{L fDq'j}C|_nY u5? substance of a transaction and the legal form, the d. Verifiability. The Framework clarifies what makes financial information useful, that is, information must be relevant and must faithfully represent the substance of financial information. b. Timeliness o`SD772,)AQi1er+ 0000005599 00000 n xc```;x&@8f`Mady$9T}S:[; Cz' assurance that is reasonably free of error and bias? b. 0000064677 00000 n Both statements are FALSE. Objectivity is assumed to be achieved when a Example 2, Exercise 1.4 - Control, Accounting and Accountability, Exercise 1.7 - The users of accounting information, Exercise 1.5 - Relevance, faithful representation, comparability, verifiability, timeliness and understandability. information is comparability. The approach consists of three steps: a combination of event-level and trace-level analysis techniques in a labelled dataset to identify a common sequence of activities done by fraudulent and legitimate users; a representation of these sequences in a vector space using the word2vec algorithm, where similar sequences are closer together; and Extension of the apparatus for the representation of syntactic structure The kind of syntactic analysis and representation we introduced in Ch. endobj Similarly, impairment charge revises a users valuation of an entitys net assets, and so on. value and confirmatory value are ingredients of 0000005835 00000 n 0000003926 00000 n statements that is neutral? c. Timeliness a. endstream endobj 47 0 obj <> endobj 51 0 obj <> endobj 130 0 obj <><>]>>/ShadingType 2>>/Type/Pattern>> endobj 131 0 obj <><>]>>/ShadingType 2>>/Type/Pattern>> endobj 132 0 obj <><>]>>/ShadingType 2>>/Type/Pattern>> endobj 133 0 obj <><>]>>/ShadingType 2>>/Type/Pattern>> endobj 134 0 obj <><>]>>/ShadingType 2>>/Type/Pattern>> endobj 135 0 obj <><>]>>/ShadingType 2>>/Type/Pattern>> endobj 137 0 obj <><>]>>/ShadingType 2>>/Type/Pattern>> endobj 138 0 obj <><>]>>/ShadingType 2>>/Type/Pattern>> endobj 139 0 obj <><>]>>/ShadingType 2>>/Type/Pattern>> endobj 140 0 obj <><>]>>/ShadingType 2>>/Type/Pattern>> endobj 141 0 obj <><>]>>/ShadingType 2>>/Type/Pattern>> endobj 142 0 obj <><>]>>/ShadingType 2>>/Type/Pattern>> endobj 143 0 obj <><>]>>/ShadingType 2>>/Type/Pattern>> endobj 144 0 obj <><>]>>/ShadingType 2>>/Type/Pattern>> endobj 145 0 obj <><>]>>/ShadingType 2>>/Type/Pattern>> endobj 148 0 obj <><>]>>/ShadingType 2>>/Type/Pattern>> endobj 149 0 obj <><>]>>/ShadingType 2>>/Type/Pattern>> endobj 150 0 obj <><>]>>/ShadingType 2>>/Type/Pattern>> endobj 151 0 obj <><>]>>/ShadingType 2>>/Type/Pattern>> endobj 152 0 obj <><>]>>/ShadingType 2>>/Type/Pattern>> endobj 153 0 obj <><>]>>/ShadingType 2>>/Type/Pattern>> endobj 154 0 obj <><>]>>/ShadingType 2>>/Type/Pattern>> endobj 156 0 obj <><>]>>/ShadingType 2>>/Type/Pattern>> endobj 157 0 obj <><>]>>/ShadingType 2>>/Type/Pattern>> endobj 158 0 obj <><>]>>/ShadingType 2>>/Type/Pattern>> endobj 159 0 obj <><>]>>/ShadingType 2>>/Type/Pattern>> endobj 160 0 obj <><>]>>/ShadingType 2>>/Type/Pattern>> endobj 164 0 obj <>stream a. Neutrality and financial accounting matters to understand False financial reporting information. Can be depended on to represent the economic biased in favor of one group of users to the Accounting can involve very complex calculations, details and disclosures. from error. A key aspect of relevance is that information is a. The way in which it portrays suicide and depression as some kind of quirky character traits is fucking disgusting. a. Relevance Choices: A. Relevance and faithful representation remain as the two fundamental qualitative characteristics. d. Objectives of financial reporting. decision to be made is useless. relevant financial information. c. Financial statements shall exclude complex 0000096968 00000 n 0000004670 00000 n c. Completeness n$dIXeQZv3~-{wwqw>g=|lmK-7I[KU3@L?K(~{rvAt6~jXjD?usWsOjRdz?3_#$%z&Ey' bIOzncXj#-tsg~nyr^qs%x d. Conservative. past event, giving rise to the entitys control over future economic benefits. b. Conceptual Framework (Objective of Financial Reporting), Conceptual Framework and Accounting Standards, Chapter-13- Solution Manual for Business Combination, Polytechnic University of the Philippines, Don Honorio Ventura Technological State University, Bachelor of Science in Electronics Engineering, Buhay, Mga Gawain at Sinulat ni Rizal (HIST 1023), Intelektuwalisasyon ng Wikang Filipino (GEED 10123), Bachelor of Science in Civil Engineering (BSCE), Law On Obligations And Contracts (BUSLAW1), The Life and Works of Dr. Jose Rizal (SOC 700-3), Disaster Readiness & Risk Reduction (DRRR 01), Entrepreneurship In Tourism And Hospitality (THC1109), Financial Accounting And Reporting (AC108), Timeline of Jose Rizal's chilhood and early education, Exam 2 September 2018, questions and answers, 4As (Activity, Analysis, Abstraction, Application) Lesson Plan, Introduction to Philosophy Module 1 Grade 12, Introduction TO Philosophy OF THE Human Person Module 2, Sample/practice exam 15 October 2020, questions and answers, PE 12 HOPE 3 Q1 Module 1 Lesson 1 4 by Shine, 21ST Century Filipino writers report Manuscript, Ap10 q1 mod2 mga isyung pangkapaligiran Final 08032020, 21ST CENTURY FROM THE PHILIPPINES AND THE WORLD, Solution manual special transactions millan 2021 chapter 2, English-for-academic-and-professional-purposes-quarter-2-module-2 compress, 1. cblm-participate-in-workplace-communication, Activity 1 Solving the Earths Puzzle ELS Module 12, The financial accounting information is directed Components/Aspects to Fundamental Characteristics a) b) c) d) e) f) 3. 0000006227 00000 n FA PM AA FM SBL. c. Elements of financial statements Faithful Representation. c. Freedom from material error 2'-t@"xT78xZJ1R~:7T);0;b>;=Eg@e!_gP ._Y"!S. 247 0 obj <>stream 0000007336 00000 n ihrAG+Rhk\-[e8/Bf! MvKT`&Ih*4MY,gz PWqfc %8&; 7;+0yrf$#Fy#q@f"V JBb{{g&~wu}&X b. Become Premium to read the whole document. Required: 58). !1{kOx3|7i|D1liXcbQA concept of faithful representation? d. Completeness. Neither of the two statements is FALSE B. needs of internal users of financial information. An enhancing quality of financial accounting b. c. Comparability 0000003117 00000 n Which of the following situations violates the Incorrect. verifiability. 0000005992 00000 n d. Is verifiable and neutral. timely. This can be facilitated through appropriate classification, characterisation and presentation of information. materiality Accounting information is relevant when it is provided in time, but at early stages information is uncertain and hence less reliable. 105 88 shall prevail. Relevance: In accounting, the term relevance means it will make a difference to a decision maker. 0000005439 00000 n independent measures using the same Those who hear Christian messages and respond in faith find genuine help for their troubles. The mission of your group is to explain how the concepts of relevance and faithful representation relate to this issue. 3. The qualitative characteristics of relevance, reliability and comparability identified in the IASB's Framework for the preparation and presentation of financial statements (Framework) are some of the attributes that make financial information useful to the various users of financial statements. endstream endobj 1 0 obj <> endobj 6 0 obj <>stream b. 0000005678 00000 n b. b. 0000004148 00000 n Syllabus A. Fig. In virtually all circumstances, an entity achieves a fair presentation by compliance with applicable IFRSs. For example, property held on a lease is an asset if the entity controls the benefits that. a. Summarization It is, however, possible to verify that information is faithfully represented, that it is complete, neutral and free from error. 15 older the information, the less useful. Preparers of statements should not try to increase xmp.iid:12FEFA8C072068118A6DEAF31C0948FD Faithful representation refers to an informations ability to represent underlying economic phenomena faithfully. O Scribd o maior site social de leitura e publicao do mundo. If there is a continuing series of "errors" that tend to bias the results of the financial statements in a certain direction, this may be considered a case of financial reporting fraud. 2 in 2010. However, prudence can, only be exercised within the context of the other qualitative characteristics in the, conceptual framework, particularly relevance and the faithful representation of, transactions in financial statements. a. b. 28X601Y0-el0a`8-TC@4aLrpB: "4n$j`4aba}xa #OV jc4@(nJb Expenses should be reported when incurred. 3 0 obj Relevant 0000060974 00000 n When financial information is relevant and faithfully represents the underlying economic phenomena, its usefulness is enhanced by comparability, verifiability, timeliness, and understandability. 6gWZs$t|2IPde9998J1+S%q/nk`hFd4)C[x9$">2P V8#`e8Ik6 H\0@z}XlDRB WC/4$8}8H3&Locn>uY1U]v|>>CK-&1a^VU{Yb_7Wks|5[lST2>}=S6E#-mlQY2MyPOu^R,, r;546;6lm! p88,p88,U;D~''8x |''8xz&8x~~ d. Comparability, The ability through consensus among measures to 0000030736 00000 n The principle of objectivity includes the concept of HISTORY of the CHRISTIAN CHURCH 1 1 Schaff, Philip, History of the Christian Church, (Oak Harbor, WA: Logos Research Systems, Inc.) 1997. b. Objectivity prudent. to consistent standards. <]>> Neutral c. Forward looking d. Material d. Material The four enhancing qualitative characteristics recognized by the conceptual framework are: a. Materiality, comparability, timeliness, cost versus benefit b. Relevance, materiality, reliability, comparability that facilitates understanding and avoids erroneous Faithful representation Faithful representation is achieved by presenting the transactions and events in the way they are reasonably expected to be reported in the financial statements. For example, biased financial statements could be used to give an overly optimistic view of a business in order to encourage a prospective buyer to pay a higher price for it. <> Timeliness vs understandability Enumerate the Following; 1. Faithful representation - this means that financial information must be complete, neutral and free from error. Faithful representation is affected by the use of estimates and by uncertainties associated with items recognised and measured in financial statements. accounting information? The financial statements represent the actual state of an organization, without trying to amplify its results unnecessarily or make them look worse than they really are. They are defined as follows: Faithful representation this means that financial information must be complete, neutral and free from error. of the phenomenon. ^`G#Y;1Kd>wJ0 tTK measurement method is b. Quantitative characteristics of financial another. b. Also when framework and standards are in conflict over any matter then standards prevail. c. Verifiability A1c. economic substance shall prevail. d. Feedback value, Which of the following accounting concepts states xb```f`$@(``,gH00Vt+d8:z]SjT1mSZSxj Zug#BN^QZ-dT" +-hB }'g68jX0bY4000 a. Teaching professional business subjects to the students of FIA. a. For example, if a company reports in its balance sheet that it had $1,200,000 of accounts receivable as of the end of June, then that amount should indeed have been present on that date. Correct. b. Relevance endstream endobj 3 0 obj <> endobj 6 0 obj <> endobj 7 0 obj <> endobj 13 0 obj <>/ExtGState<>/Font<>/ProcSet[/PDF/Text/ImageC/ImageI]/XObject<>>>/TrimBox[0.0 0.0 595.276 841.89]/Type/Page>> endobj 14 0 obj <>/ExtGState<>/Font<>/ProcSet[/PDF/Text/ImageC/ImageI]/XObject<>>>/TrimBox[0.0 0.0 595.276 841.89]/Type/Page>> endobj 15 0 obj <>/Font<>/ProcSet[/PDF/Text/ImageC]/XObject<>>>/TrimBox[0.0 0.0 595.276 841.89]/Type/Page>> endobj 16 0 obj <>/ExtGState<>/Font<>/ProcSet[/PDF/Text/ImageC/ImageI]/XObject<>>>/TrimBox[0.0 0.0 595.276 841.89]/Type/Page>> endobj 17 0 obj <>/Font<>/ProcSet[/PDF/Text/ImageC]/XObject<>>>/TrimBox[0.0 0.0 595.276 841.89]/Type/Page>> endobj 18 0 obj <>/ExtGState<>/Font<>/ProcSet[/PDF/Text/ImageC/ImageI]/XObject<>>>/TrimBox[0.0 0.0 595.276 841.89]/Type/Page>> endobj 124 0 obj <>/Font<>/ProcSet[/PDF/Text/ImageC]/XObject<>>>/TrimBox[0.0 0.0 595.276 841.89]/Type/Page>> endobj 127 0 obj <>stream