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Tutoriel sur les tableaux et calculs RTT

Ce document contient des informations sur la classification des actifs, la dépréciation des actifs et le traitement comptable des actifs. Il explique comment les classes d'actifs fonctionnent et comment calculer la dépréciation et effectuer les écritures comptables liées aux actifs.

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venki1986
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0% ont trouvé ce document utile (0 vote)
34 vues206 pages

Tutoriel sur les tableaux et calculs RTT

Ce document contient des informations sur la classification des actifs, la dépréciation des actifs et le traitement comptable des actifs. Il explique comment les classes d'actifs fonctionnent et comment calculer la dépréciation et effectuer les écritures comptables liées aux actifs.

Transféré par

venki1986
Copyright
© All Rights Reserved
Nous prenons très au sérieux les droits relatifs au contenu. Si vous pensez qu’il s’agit de votre contenu, signalez une atteinte au droit d’auteur ici.
Formats disponibles
Téléchargez aux formats PDF, TXT ou lisez en ligne sur Scribd

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se[ et Zl5 Aut


t_+ clicb on B[s acr-otaf '

Aqpoisihon : Agois ' Qn d 1roduchon 6o15 [=*"oC I +uc lca,e alt


'
[Link] Qrorn pcut c"Tltat' r-a-tn oo " lZooool I fileuerruo - P*t- Af ir-
q on
2q*i Blc

OaErerncflt acct [Link] 4qb'

tO s s rm-de o n 61ry^l tehvem ent o/O revenuo ' l


I
c leo:ti g eccf . &-.eenqa krrn QGSef i

Qd" korr sq(o a_ssel- .'

Loss hort ass et sa(r l

.+
En g.4r o. ,fArlo
bq-U tot +\sset. ctI(oonnn9

F?l - frnG --? f;nonc?a-l occoonh"5 (ner") -+ Assej o-cco,:nlit -+


?nte
-U
- ratioo uoifh Qen [Link] ,ad?r, accoonK6
f sfecr4 -tfu lotH^6 b'xt
-t
hr as seb accoonKrfl.
_
Jusl-cticb

Se\ect Jh! .ffssel- poslfrg


Pebir IE :

credit- ;
B
6it- 'rhr
t 4d"
fio [ :-
J
lD,e is '
u te J ' b' de a-vre-t-

1S o sed fo fA"-

:+ sekct ts
L? Doublr clich'
col'r1tr porKg {rlt d.? c,.,le Ltre Lro )s .leblf l1l is cre-4ib'

Jn Jhis s l-ep tde udlt rp",ft, Lohi.L, pos[fr'6 w b be-

ore ur}riLo. debltr,6 oud c'edifig {." asse} dr:rirX +B.o- asee-t- fro.n
-socH o n'

ue-irrioru hr oxe-t-

epe.jt6 , &rhich #nontiql S hatcnerrF


dep o-*--
On-r FSV Car be assign b fi1ore ihon ono -lep o-ro.a,.

5.o* c li cL i.

Select Co,cod, , @
L-+ .,hcl on 4ssi7o Fsv '

L+- Jn ovr FrcnYlt [Link] FSV fo' oll


hero
De7 o.^-aar IL Uou r-oo-nt Hoo
Ccq

+ gd @ lvFu 6' -g-rr^A:t-d? trrE


_n66 r- Jn -tfris =+q u)e-- nead b specift- J1.,! de'aul' doc 4f *
tph'c-h n*d G be ule for poslig +h- + -Ifu al-andand doe W"
AP ls u s.J @r ?*,lirt oF dg'e ciah'or''l'
Path:- lrnG =+ .ft"ancjal o-ccountig ttero) -+
2n"te7 rctlio n tpith a.c(o"nl\f
U

W S' pt+*7 et potr deprecfahun

acaootirfi Speig'6 J%r_ doc Hfu l,:v Posflnl o[- dLp [Link]
-

Jurf c,lict '


SelecF fi" co, coJ q- 10tD .

L+ Assrfo LohicA 'h: otig n


doc t p. Uou
toonb ta5 dqnutr

is f \7 Ao., toqnh kD 6ea-;1q6ritr- doo 0o'r-' gesrcD'iG-'

=+eglt J* "slgss! @7]39 r- JeAYEI


ir, '1h;s
Ll) ;foo hguentt6 bot. cmnt- G Potf dqr"iolioo u're- apedftr
r u)e Prt Aq rn""\+.'t,d]
5R?
F?'1.

Lz) posr t|'''e intuut Qo'l nof


Q) cnbelhu dep alloa b pott- co'it6 smootg'frp rne*hod Gtch up

method . ae rpdtr he.',r-.

J.p "td nerD A"P


f f- o\ i.'6etencr bek'reo- olttofu posboJ
rr,e-fi'"d cDe'
?o [Link] pelod df JIu firna uee- neod 6 s7eAr6 .ohich

urqnk 6 ur€' up -.*fro!


fs-oor8S6 ,tr*tod
Lo'l eehh

\:
&0ls Assel : lzo, ooD '

lo'1, Dq ,of3 lzooo

NBU [ro,u) 1O8000

DE to'i {itl oec


embu (znu) looo

D?+ 'l. ,h@ t5'1. io lou ertt, t r'Fh aftedioa krm ol ' oq'

calch vp ""'-""-'-0 rnelhod


Srnoolfure
Po$e{
f"f at'eod ?"d4J b,"f AlreoJH
AP'? I 1000
Apri I 1000

^% 1000
rrtot tom
luru 1000
Ionr looo
Jrq 1000 [Link], looo
Au? looo ftu8 lo0o
sef 1000 3e? looo
oet 1000 ocF l00o
N0v lo00 NOU I 000
Dec 1000 Dec l00D

Ja,l lsDo + emo [Link] 3000


'teb , sDo tub 3000
morch I sDO fn-d". 3000 '

Nemdep - {rsoo-tooo) x @olreod6 DE 6" futt Ueor an Pu' nero d7 -


posEd rO + rYronths dq altes-lu po,ted ar pe. o ld vob
0*o - tooo) xl , qs0D n0 .ernoinlt p"rjo&
0F dep +o be
frotb"J -
This is to ur 1t* cu rfenF rnon-lh 6t d"",g +?,l- rdco:.,
dq p*li^fl -[Link] Lt"") ' Cleooo - roooJ yt' o - Jooo
3
$r nofel .'-
o rn Jhis , st"P ue nead 6 spedry ho.o frug**g tf* d.p 6.,1 6c
Post i- rno+ht1 , 6uorFu! . llatf .-d*4 , U*"Lt
@ A n.l o'lso u)e nCId b spedf6 -th" dep goslig* b be [ol[o.o €i1+ue,
Co+*' o? 'oetffod La) ammlffirg .netf.,

fdo&. in ca)e tp oH dg rnetlod


Jt, b*
..8

Cla"Bu d?'/" Lor, r6e-1ftod , d':'?V


O is 'll'-' lrtcol
cOhene\eer Jhgr,a V*'
-thou bU ac{ruoh"*6 Jfrn- snnootftfrf nnet?'od if
{^of Jftqr a'ddil'fo,.,
6nsore;

,lcp c^oifl bd dirlr;bc,tted fur cernai"frr6 fur jTn piod is not0.!$


bq I d"P shll nof [Link]'' fur
-tho- rernosn?rr
?"3od'

@ l0 tbu oclU of {his [Link][r,g inclt.o]ov , tftr- d"7 Pf,osTalrm


udll

G.tcor6tr tR! .leg 6 [e


?eriodr'c
, b6 dishibul{rg Jh" -rernaioirT
?*tud
Ouen lfis renElirf,g
oy 1G cp'rent
dE b k posteA q,-tl- frn&
Sr.-l Ueoa .

$moolh3$ - net-o Glruhhon drp for +r\| vQerL -


dep
^ke4 [Link] b, 'fh" Uaoi) / no of
vematri'r'T
"fn du\ p'K"fl
pedocln

:-
-flrsr{
-th. nof ac1, u o tJ . t1tt* )r
O "F snnoothf
I i.,dicolo' ir

folloco, f9, (olch up rne#.od'


sy'ltcm Calculate' +Ll_ dep io
@ C. cqh} oP 'nethod Seuod
-tf,.o- arnounl ot- deyeriol-tO" - '[Link] r€+6ht # rnust- be- porhe-l h"'l

-lf,! st-f of -tfu fi,ol teorr G +t'' coyysn[ tt"


i+ rnore Lo-r less Jff€r, -lh!a)6re pofteA ?n preuiotlJ
dey
,l

ga,,'m-l- O,trnOUnt- lt porF io 1fr'a- TsrvQrll dtp voa'


Ferloctl a't,C Jft,r
:
':b,l- clicb '

select co , co& ' [of pl


t-+ c li cb oo posh'q rcrlel
L+ sel"d Jhl DT orro-a tril
O mo+h\ Fo'lit
tr 1l.t [Link] @ a Boct .

setect +lr" Deq arcalry

O *oth{ prtiy
tl gosF re oqtqa^h'm' 'sq"4
-+
Addittorr.l qccoont- ari6n rnent o61ech
+
)- 3mC -+ fi"nontia,l qcto,:nfir5 Cn*O [Link] orcor:nh1 -t ingt'*-
co?th eene^ol adg* acrountirfl + Add it'ior,ql actoonf aNi 6n nnent oU&-
+ AC{r-o,rh accou nF oralgnnnent objact
art)6rl v
Jn Jftis steF u)e- neod ft> tP"f( \Dhich foonf-
*rre-llF oblect- c\to- G potY fur eiser accounh'ry 'lrpt rrean) Lde-

neqd b aci'uok th" qg co.:nb ox ig q raenl obiecl- fiel


d: fc" ao, '

fD Ptf il" u4er


Achtpifi , ,cgr ele:nents , 1, a ol
lrlpe coA;clr qllo'D
y' r [Link]'oru bo-, -tt..l o-q t eJr o-cco uoH'5
o$uk
qto* 6 Po,t Jftt
beltoco Qccoo nb cr')ar'Sonent

eg - ,
". _I9, ,

' Jr,[ clict '


Accl
:-U' Assin abrzct - NarYlo ful o.e gls [Link]
v KDs"11- Cc

-u R Ach g
LerA lq la
PS'-pse -?pR toBs elenut O( SnsetF

P'o'Pct l!
v Pa - ?s?- ?N?a .oBS e1"""* g
'J FKbeg fii'.clio,al at-on g
cAuFN. Intud grde-l E
,
r fu"q,.

-u Fietyov o,_-g9
:- ry fi" ?nJlcolo/ t') ocficpaf' ute A* -6b 6
v po{t {t axe} franrocfl'en - b +K, rpedy' c qccounl . aNign ment ollect'
f'
:- W Jhis indt:c,-lat ule- nud 6 se-lecf i1
I
1K, accounl e)4r'lnrnent al,rp rt , ;f ;t / s v dauenF f" ls B

\-, on-E 1A!-


i.o- axe|
axe| Ir^t beu beu d, rribh ro
fo

J lhe &ccou
l-ccou n f- a-sst
a_ssl -,f*
-,f,"
finmen?
finmen?
€e :-
E: t!De-

:-

iF cpon'f qllo 'o 6


v
) u- ach't-ooh ffic
f ?lou indicolo, Jl.a! sg8ha,ryo
o

ct"p +" dc@unb a$gnrr-nl Ob!ur do,? 6 1l* PFV obprts


! .Ifra+ rt>eaM vut sA-rld pt.. 1?-c &o u *, o.,nf allqnrnelll-
u, s n,1afinta; O n -I"eiO sce l- rnoieg-
'
69t*Ch i

--+ :-=:--Peciq acrou nf aNis orrcnt lypu fr r q(coonf


:+ ellt[eit-
<:-
o-q:!I
: :

J ste? ue neod b sP*i4l u>hith fqp" o[ asce] -


fronrach'oru
vl

ay a,to-a.

Accou nf arnignmelt olaiectr


cticl on' ner$ €nhiel'

setect

ob
AcL+ c.;;il fuE Acct Ass'iaoqfnt
ealua pohq
Ko,srL t4 ,k
APc
e* W f-rlfl '
'

B
Kos rt '* -- D? ruo
Og g
CA2FN CroJ * or Apc ualuer portff lg-
CAOPN
* Da Dep rcro B
Fr BeB lf "*4 IF
ol ftPc tstuo porllg g
VrOe? )P Oa DeP roo g
r nR (a4 \r4
Ls * ol tspc r-o alop-1 porliq g
LsrnR * o3 DV rrto .U
[Link] F.,rt.*E * ol ftP._ tgats t orli? E
PRCT R. di 0& Dep fft g
Ps- PsR-PncR' ile ot fiyc Loaluer fot[rg g
ps- rsP-PnBe ?t
ol ' hpc vc,l,o Fnff g
p€ -vsP - p0(a * o2- oep no- .U
9 ec;m eNb + ol *1>c- csotcle-r pol}if g
g eA rneNf * oa Dep roo. g
4r+ a/\e!i oi-so.
* 6' -th! garms-
uo, n!!d G ^intoi"
+ .r"',L % DglgeeJ :
24
=I-lts
gg t the
llloaf aors
pu'[Link] is -fAat 6 soick 'thu , O ns co D 6 JA! qno tffu,
C|OD . 6t -this [Link] 1'1oe Ot€ Jf,is oru'
Surl- cltcb'

coo
' [T-7 -+ L.,ti'^.."'
o
:)- -sP",iFY
-tt^! rnorimo.o orooonh 3lg!- o59l. h' .to.o tscttue

W "^ TmG fi..o"dal occoonFl (ne-) *steF qcto.-:nlin7 -+


-+
@ctluation - F *rnount specidcolions f*,*di I oY -*{ .[zdF
-Y d

-tLs mGr ftrn oorr 6t loco ootue asseh + 41 eF clossel s


.

[", is not a. rnandalurg t"pJ


' gu,l- clr'al t

C [tc^L on apedfrtr LOto uolue Asset qsset ct orero

g$, Zo -lhis sk+ Lae- neqd 6 s9ecitt6 ' cohicl' olrel dora .t d cohrth

dcr oiao neej b be ochuoE Jhs Lu/A Cnditslov .

selecF @. F?F

4,. Defns il,* .Arssei cln$ Zt3 .t-l loo Lecrlre otNef J"r{

Cl,cb on lotp Leo[ue alsef cAe*

ff rqo LVfl
Dl
I

o3 I

ls I

3r I

=3 I \
3r1' I .Satle',
| ^rn
Jr. Uo, [Link]? -thr UanL
/1 I
[Link]|-
C
+ht dep onoq ' -TP'!rt +firu ia n0

rrxl rirn rn orn o u n I eletb


lr
u: .
o No rrrqtim.i.n amoonb chech
I Lgolue bar{d rnqrl rn\'ro omomf- chect '
&. Checb fnotirnurn 4rno'onF
tpitf' acrcrnt'iti

fov ['oo
O T^ -ttris s l-ep uJe n.d fo rroi otoin rrlortirnurn amarnf
uotue q6seh ' u)e Co.q rnoinboin rnantlrno'n qmocnt- eithee Pelt Co'codl
(oo

Pu de? o/t!ta' -Ih.r eE4bQf,n [Link] 'tf',is rnqrirnu'n o-rnou^f clu'i'.n e9(^t
nCI'd 6 te aeF in
Po'chore, porli€ subjecl b covveipondi^A U/A indioh'
+h, o-ss e t- [Link] .

@ NorrnoltX cDe olill craj1h fi! sqcrofi orrret clord tDy Lvn '

-Thot rn.^ru no uolue onel indttalor it'r nol- ach,JcrFed.'fhat

fn€[Link] no rnortmo rrl cleCh-

fn" *AlE c"- e hr 6r.t *;hoo portt , -fho ryHbe,nl


chach-r coAeffira @r) nor Jft-o toatu ? to, J+u- uL* 6'voAs *R-r- lou:

(go\ug rnorirnu.o [Link] '

3l- coe set -Cndito'hor Q' ' -lt..[

't?* q;uontihl Yhoold nof €'ceod

to' 'ot*n 9' 'trnGl


+ dIq-gl ,fq,jlfl ryt fg
Dou 6tr e lich
l-f gele ct (o. co& :

L+ cltdc on dm ounF fu" LVA


D'[Link]
:,
0l
03

It
3a
hff
gg ro o'ni3t
F\o n
oq ,orrct^&d
G*oof

_LS qryt
Lv A'
1n -thi s s{ep ur neod b spedf6 rrorinnbm o'rynoont fuv
-Tho morirnurn arnount b, cf"cLil -+t-0- ?orlfe p'ns[ +l* lour 6slue

a-sseF clox ' :lhi s aggbu fo crtl tho ac?uisilion 9orlfrrfrt

:: F

-fho purpo re is tb rnorirnutn Ornounf for cl'ect'tg d" 'i "3 Jl"r
o rded o-^-r
prchun grdu creotion' -This appUel Cl
crfhe,r-l +t Porc'hate

v cre-qted 6t +?u loP oolue axek ?n Jfl" nleiQidlr


J
&^. r^oduLf
pordote cor&ru iF +l*
+tu ntrtm'rm LuR o'moon t-'

*-No! l- obserue 6hiL0 doir6 rnealNl '

=?\ i?3l]t'u
- , d th" rg!4t9 qgq-b *ot". .":-d.rjd49 l€Avel
+ -[Link]-
.
- b' Ass urnr -'
Asret t-ralue 5;U,OOO

f 16S
OOO0

'DeTreoiolion '
N BV .

o-rnounf
0t- is d€*t ?n d9'etic^}ion
Tt",! [Link] Ug., Gr{ doru-
Qor.r
roh.- J n -lhis s+ep toe Gu spedry roond,ry Specilcollou 6 be aPrq
eit?ur( bt nel- boob ts,ttue rs d Dep recialion oirnooo h' Both itb oot

possibb '

Jolr clicb'
Selec t- co, cod-o j

L-\- cJrcl" on roundl'X speciF+celtoru

Setact- tha Def [Link]- @


L+ Do6h c_tic-b

Airthecne Lic 'y oon din? Sq-$e'.

c@Y
Q:- 3'V1 is tounded b 3
a . 5D i s ^rounded 6- v

qsgm^

3,39 {s roundcd 6 V

dt,ot fnlnrd.

:' z'14 is rotr"ded b 3'

gorrn-t ctect For othu de1 d^ao' oleo (oa ' 5^)
t-,1!-, Do +h0, '

+ Js!'"!gD gerh4 ''- ottoooti16


(n"O .-? ffsrel
W :- TrnG -+ Finqr,cid aCcotlttHni
PePtecia4ioo
on gxatno}i on rnetho&
V+reciali
-? bole rrethod'
rnefndrt PeFrto
Dob

La) mulli Loue.l meftod


c-0n}rol r",efhod
tg) [Link]
bo, -elhoJt cpe C.a
ut(
GO EecU ne balattu methd a -T(.,ese

6r +l..t C-oolro I -tt^r de1'e-dotHon

v @ thae are th-L rnothoclr Srou f


ed under Jl* dep 4 qr.t/ '"'etftod

harse 3o mr jt 6eeen f porarne-ter: , [Link] rr)e use [Link] -tt"" metho& '

rl) Bore @
9orc- method

TUpu oF DL?

o*e.t

Dep apter phnne,J lip Gnd .


clei
Xl cD€ select rncrnuol'duf ' l' 60r >houtd selecF
a{ l-er pbnd [irc- € nd

Dep bello- NB t-ootue zeto


!9E :-

a -fhe borc- r,nefhod it_ T""ipe, .ohethu dr+'|. ' JD be- cr:rzr'ue (er)
dn*"'mine o-ulomoful$ bcr^eA oo -+fu urr,rl tl 6e oF +t- cr(ei
\elr) bold o^ rnqnt-r-ol 'l.
(h
Cael
:
:- &4 No
nI
W*. Jurl- obteJbe '

clicL on dei.n-n b-e melhoJs


bore.d on +h! usehrl bf. of
sld AT'1" o:sjue
Select ont.. @ " aNel'

Doubb cltcL

au pu of- DE t

DEP metllod : D "1. kom ure furll U f,,

D EP. crg-rer pta" U ge tnd I


E
Dep belloo NBv Ze,no t
E
Cur b M
_erc_g: '1,
-1ust- ob letrge

selecl- @ 'l- Baled on monual "l'

Doo6Lc cticb

Tbp" o L Dele N ord ialioo

D.-o rnet-hod @ *t|.St butncruol'|"


melhods'
n spe-p:eJ ?n mutliftleJ
-L+---h"h
Del . a-pLu pto" I re 6nd

b? klloo NBV zuo |u


Dotet l.

ptot tnJ
Pier uhethu olloc., b Cotr..Loh d
ep
T+ spcf

ut. of +hr q)Aef, . Jhi s [Link]'


rl,
YeJ' nQ-o-d b in cal e ip
Tn Gu e o F -,h-" DT "1. is ulehrl Gf e o[- 'Jht omet doo'f select-^

Aasurn-n:- flssef tsotue

/\sset phnnal urePl 01e


rnontrol dcP ',.
CaPitobzo|ion dab Ol , oq' &olt{ .

Veots v.p'1.
4g
&ot I -
l0oOCr
toooo
&0It too00 Soooo
oot6 tooo0 Joooo
&0t+ I ooo0
60000
JOIE I 0000
s000
&0t?
lo 000
Q0ooo
30 ro 10000
30000
a0 ef {0ooo
Ooogp
&Dfu?- loo00
to0o0
?oaz l0ooo 0'
* 8^A ' il- allru- s-Met
t cpe select p,.[Link]/l
X USe Vu coill Colculo{e

ploirned lile 61[so '

L' I,

-a :- _Cae I teful Utt Pl,A i


+
No
- -'
Assuru .'- *sse} uatue ,Opooo

Ssset pt""od ure91l U t. f flcot-

DeF C^l bo1o{ on D'erul Uf e o f Asset lsoo oof 5 = AD:1.


_tt,-, Dep" 1.
v
Oo ty &0000 80000

lo ts &0ooo 6oooo

&o l6 &0000 Qoooo

aot + ob00D aooo0

&0 r8 &oooo o.

Bello o NB t-oalue Zu6 :-


-:-
]t- sPecisiu cohethe-r dep a[to.,l 6 €etcqlot @, noF olfoo
1o Catculo b I ocor e i p -lfLo- net- boob uqtue is ZQ^o (-o!) N AV l'ellotrr

Zao'

XF *he r is oc^h'tpob +hl- ayabem Teducr +,4- ptonneJ


indr'cab

urehrl life. 30 Jhe gnJ oF {fu dep o[oo6r, -Consideor o ift' JtL-
F;n| o | -lhe AscoJ Uesl '
Yeoi PeP'l- NBv . 5Ut*f -

Q:- aotcy &ooo0 Eoooo .l


t3r,
c0lT 40000 foooo ? urro,
a0 t6 40000 LlDoo0
2 Ur*J
a0 [+ coo00 9oooo | .d,-o^
&0 18 &oooo 0 o"
- Q--Etry, l* mulfi tetoJ melhod :-

W:- rnolti ltseJ rnethod i r specroper o<q o(\ ts,ate A*/ Nsv
_ It- contoiru Jhe [Link] d"p'l, .. Thir AT'1" t-sabJ &r a"tf da b a',,1
dq 'l- Glculab oo cohirh dep o^o-a feil.* Bood &+'/, Lcr,r Ir p, .
,
+ ch.L on 'nero €nhiu'
rnulli (cud mehod , -E @ to'l.

vaU d;[ sForr : A frorrt srd Jep rborF dot,'

c lic[ on leooh c l,.c^k on. narr€nhie;1

W -$gry . Bore [Link] puur*cgc


1qrl to ot lD,/.

rl-r U
C tiCt- On ne$6nhi€r

_ -
rnulli hueJ rnefhod t ml bared on uraful tiF.
\v tsatid i
{ sta* deE :
e hor.r ord Jep sfa,tL dob
\- clicL on [Link].[s -+ cliclc on .r,,.- g^hie? r

ls4W P Borerstsre

u q313 ro ol

J
Jt's rot
I

u:eJrr! b"f . oF +1.. 'araet . Xt is (J)etidiq op- ff.f s 4ea- "


I

eltcL on 'oer.t inh;a

p6,u lti trod rt,efiod Dep@to'I" on NBv ftrPq


Vo[diQ sl-ot &tr

c liictc on [eueL elicL on 'nero Enhier'

Bareuo lue

ptf

q'.- Jtl- s lo'1.


Ve,,ru
nerF A 6eou lg'/.
Pennint$ ao',. 6 Hev)
Ueou - fsoblect

c [icL on 'ner'o €-nh,et'

mu l+i tauej melhod


vohdiQ sho^f clot
.t
Cfich on' nero Gnhre-t
chcb, on leu&l
oe-r-cent'c#
lE-=--v

1qlS t0 'r,

9t19 15 7.

11r1
JD'I. \
+ Sqbe'

-
-lh" Ze;to J

'.rulli teurl rnethods


L+ Clrct on '[Link] €n!trier'

p"rufiilevd' nelhod @F D'd


oa Gdt l;Q sfau.-t

clrck on Ietd-s'
l)arc-.i;.qb-e

ot.

ryg.f- a:6e mutlr leod rnelhool it- contd'.t -lt'',L dep "l- Pn Cote of-JL
rnanua{ l, , [Link] [Link] | spe'JVw dy 6 be- a*Ic..[oted eitlrot SuoqJ
o ?

on ? ro ss oxe L fotiSttof o-sger:[ ov net booL [Link] .

And c,[so it sVstiw rooUilq of Jhe d? "1. and olAu -f"^,*s.

0 Thir ?ndfcotr r conmolc toAicJ d..t is r-led At s4a',{t\


-lf--

r-oaf,iA;q 'ye'lod of #i' dtlind dVrecialioo let'ds'


-16. alro uru this sla,.t d"E ih Ordu 6 d.-[Link] lia
@ s.^taff)
aiL d"ti*
ocqisifien p L 1.1,. a:*et trlhett J^!- dq @oeA
o

[Link]"fl 6 a-1)uiail^joo d*
:-

onLr1 $r d{/ndr/Jr fi'tc"l u(oI' This incu 6JoY


at- ls [Link] ueg)\ pnd-8 o/r-s dtperoS
nnl,t ve,lo'ent c'rle,o.,, -It* n"ri taah d to,,) Pd od
-lt"t qeg.'L'
--1- -"-
Jependl U On
^q v
* "'
r ;n aofq is I I't fo n'Pr'il'i'&?ffr.
+et',- @ [Link] {fu fiP''i
t HQs}r
","t botl' "
^l

,:-
is -lft" [Link] tr@ o,- -lfu oqluisiHoo 'rP 6 .o[r"h fBic t rnt
'This
ls tntfd,. [or.r noil^i1 but @aL;ilq of tL a(4/0t^; hoo ilesrt-
:- oag JiE o l- +h' tetrn, nv7 nfdn ' =Ih is ua\di q sFarf fuo-t
?n -tt^e, rnDlftleed- rae-thod' +Irat is,.
-tfrs toaLidi Q sta'tt- spe6 r4
r
q
:- oaUd;q oFfit {-,rtt ?nium; Of tf' pe+toA'

- 'Tfu bote uolwe i f


:

bateA on sri 6irc) auet ualut fo


:' Tfu PeacL'LfaelL /-"eld ;l- rTruenh +* dap'1'- c-De'
nan{ .ol
nuA fo a.,.ointoio 4f,,-, 'l, manuoUt4 i f- dtu aru {utlo *, ^A 1l-
deV '1. (r, is dqends an 4l\r- borc -"+AotJ
lf a-tu- ctti
7 ft''L bal- rne-thod 4l a mqntnl
"f!?-J;;y
O Vou
'1'
rrtoncnlh6. in thit 4;el4
nuA b rrr,intolo -t , d"f
soe-
,- z nePol 6 maintaio rfia-nuol 'l' flou an urflnf -flu fue
E ue

me;f'rod tq
t5 rnoi otai o Jfi'o rran''ol
'l' i f €o
ct aru' us?^o, -tL- barc
p; no F ratfi,wA Iv

rrre*vod' tt ' (U-ud


oo vteS''tl Ef" of W*4

el,, ailror i s o-cfi [Link]{ J6t sU@ \+ detu,nhu ++


dep '[. ts cued o n df\-a- rarna'"'t '1 orc Ftl tirc al- tfL'-axteL-

@=ffris ?rldfcofo, is ve)arsettt @n|d lt Jo


a aru Ofinn -tt - bore noethoqf

. an d a,lso if U o"
0
vH
otug
blrA oD JF* useprl L?p eX- fi- o$eJ aN

<h, shrbht Gns ne|$od'

bca A* rec\ ut-o- {fr" 6sr e oalue fu. Gtculat'an oF d? b6 sll"itt)-


*-

@
veJrclio4 3o'1, 3oo@ (tooooo - 30000, qo'oo)
DE @ to"l' 10oo

- $p"ri* S!:cl;^ty - tulant! @ :- [opuo-tJ


l- is {achrial '1. n elhod @'-) pvllipu a-h'oo
not'[Link] bu1t metAod'
?

Norrnaltr4 ur€ follou, -this b)eal oo orcful Ltfe of fh" Arse*'


4'. - Arse* ureful U1e ' 5 Ve-ary '

De7 'l . = ,ry . &o,/o .

&ry Dedirtt laclo, : P

DT'\. : gDnlo X5-= t10'1,

rvlatimorn: &o'1,

rninimon; lO'1,

'tlnatim's'o at'ta
yeal firn-r ,1>eopr-t, ure edirru taLrD 'a?ninoff,
obsercc;_
'n
ra,nounhJhHa/vnaintainoilt-lkrconhol;'7PoYfot('
---.
ir cpeQ;u Q' rnu lfi'Ptlcoft'oa fecho'
O ,-lfu c{ectintr.g bolanu nQrh(A

rnelhrcd. fov deteami ^'0- tI'!


del '/' plb
_
il anlaiu 4* oPP' L;ni t h, dep 'l- {at"' at^a tlro i t
contni ^t
e

^ cli ' ---+ c{[Link] on feaenlrfu'


Jurl-

ryl b"t qg@ ggrf$tr, ,4


gsLf$tr, ,:r"".n, gry,Z,
-:-
[Link] . ; -
Ta h fo. d.c[i "i,7 ba[arcn 9r"iahon
-Il,- sSste/n rnulfi'p[ie; 1fu. dV ^1. rat- 'ta":lfr1 frtnr, -brbJ
uqut Gfe A6 -#.i s la:cl'or'
it hof ve,l,aocnL for nanun) dep'l' il@t meent -thi t i rt ur\ i

@ $nA
re)ot:enY fi1v ottfol Uf oF a-rYtef '

O lh is is t9* "PP' Umi F 0' +f* d ? "/, rab


-
@ F +R" hrShu "{? '1, ie
J o,,[Link]-Ge ft". tt* u !e Fr I Gf. ot tfu axeb. Jfu^t

',-a,6 , hrch is [n
g(d4fern ul€l rnatotrnorn '1, co
"pdry
rnu$od'
mtni mt-:rn "/. RGh f lor 1l:o duP 'L ro-k v
t- i.,Jicoher +I.e lo,o- Li rni t
----- Jfu ayUn v
?7 Jh" louoer 'l' Yate is deln^nfru W ure6rl Gft- , +fu'r
'l' cohich il SperifJ in +t'* J."-Un"q t.b^co or"fl'oJ -
Urel +l/rL rninifio(n

gppu cei Ur5 0mi I to' deP pot}i^6 '


rnartmorn A)fillnf *X0
ohi,h eLtet il leail Jnou@
fisret : tqoo,o0o

DE @v'l' : l'oqoDo

F ln -lhls (ae l'oo'ooo (ot) 5D,ooo ulhttJn ir +1"' lea? ryfnnn

picLr fuE lerlt atoo's nL'


Cqe ) :- ASseJ- 6oooo

DuY @ n" l" 6 oo'o

[Link] arnounl'
: fi'ooo-
in il Qe'te sYtlurt cOnJde, LooA'
1h
La ol.r.l'. tue^ fr l&-cub'
jE:-
A t+ epecilicr thr rner?murn .lg oppei. cellir6 Ltrnil- fo' dep Colculalion

[Link] posBge '

@ s,Atern it posh tf.a- dep cohich ue-l. is leort beJroerrt Qrlco'toted


Q

rno:ti rnurn Spaapied arnoont


'
[Link] *ttd
-The omoonL Aa be- maintqin $ther crnncrol c elLi'6
@ rnaninnurn
t-irnit- (orl G:mutahoa anno,-'nL'
'
Jorl- cttc,b cticb on '1go gnhi' ,

-+
W@ l0lo
*nntrot

9 ' 5q99'l
zl rnori moro o'moonb -e*od -

rn q'mou nk
select A -+ ctick on mor'irntl

L+ c\icic on leglc^hiet

ss$ ryd go1 'a'1n99Df

30. oa qgqs lNR 5b,oo0

elseruaHoi : is not fsooofl 6pedpc +D onr c$e-t' Thi s ?s


-This

appticabtt B" 6ach lnJ-tsiduol oNet fur cohrch auet- do* 8l'seu /
Specf pied mod rnLn annsoo E met/11ol'

- t5)__g!pdgfl'l mtthod :.

.oThepenodConho|nnethodirapedfled.t?*de-ptobeGlcutot-ed

kon phich nnod in G-te or


/ 'flddll'iorrl AgoisiHon
. Care o[- re]irernour
O .e? +o W. 6plcutated +ilt mhir-h pu-od in
@r) tt an t Fen '
-...\
;-l-qr ( ' De;.na the P"rtod conlrols
st? 2 , Deli nt Calend al amig n menk

sYLp a
' Generatr Jhr ferio J co nho ls
5E Ll ' rno: nLai n -fhr peilod
conhol

?+ep | ! De firu

pq[ r- fm6, --Y accounlir6 Cn"d Assel accocl nH^2 -->


depte [Link] n r"etfrodr Puiod Conho | rnoinhoio
-Y
[Link] conhot .

-no[.-
J- -]6e purpo$e oF -fhis dq 'foue [Link]-ed 6t- nenb rnon]h
/ nerL

[Link].T peri in Lurrent- period


od i p asse^t- porcl'[Link]

And also dep Jo be Crtcuta[eJ {itt fd"d in Co-ta i t oroe} salot


do't"X -th! {*dod.
F-<t-l TFu o_sse_r is Sold ln .-lt* rnonffi oF fe6 in such a @
G,qe d eg -lo6e S t^orLted Fro"t +1I pdud @ on .'or,do fr,-,4
A z: -Itr-o dAer ls sotd in +r month oF Feb @ ip such o- Qore
dep r,be stouteA i^clu&'5 frirt p'o"i] O [F.I]
lrt'
c lict on ne!3 Gnhiet

Fio d conhot I rierl- rnonth ?n Gle oF hq) I 'iill Per'ioUi';61 64e


ot- Pelirarnent '

9rU?llrqh @
on hoo€t ttier
msnth
€F9

lo zl
t 3' t0

L E ll
t0 zl
3 3l IL
1,0
7l
t0 q 30
a.l I

t0 zl 5 3l 2_
l0 +l 6 30 3
to zl 1 3l q
t0 4.1
E 3l 5
to zl
1 BO A
lo zl
lo 3l 'l
to zl
ll ?0 I
to zl
lA- sl 1-
'sd.t-ce'
4
aulor/aotr

ov fure
t osscr Purchor er on
be
De+ +D be alculol-ed n-tll Uqql ' i

aep'tern ber on d hatP Be@et J eP


in cats ounet ptrrchorel aPber sqter"Aer

In Cae- o F reltrernenr deP +Dlae Glculate.l fult Ueo.l


i 7 aneh Sat-r
gW'
altu szptembu [or.t hotf td.*ltl drr if oxet sole l"efo 'e
=+ rnojntoin -tl_pcrlod con|'rol IrAt/, 1

DeP fult geoA tn Care oF Aq/risifi'on belore sep -


periocl conhot r r4| [Link] U(ol €o' af ber s e7 tem 6err '
Saoe'
UAggI f--rtl
l. r
[Link]
"l=Eg
c\tcb ont nero tnh\u
pedodconho I
?@d no"Y

t0 7-A- I 3t 6
l0 1a_ & 71 6

lo 1? 3 3' 6
to zL tj a
lo z? 5 sl
to z? 6 zo
lo z? 1 3l
to z? zl
lo z? E

: 36
lo +7 to 3l G
lo z9 rl w
lo za. tz.
6
al 6
!sss'
# Jn this Core u)e neod b de pru one moye Ftr"d Conhol hv ve]r rernenf '

L
--7-
pefod conlrol g full tdux de7 ?n Que oF &hrmerrt ad'er sq'- Hal[
"lep betore
.
AQert [Link]

L
-T
FY
9Sples- .l.|eoJL

t0 v3
t0 z3
r0 73
to z?
to ZZ
to 73
t0 +3
l0 +3
lO 73 180 a
lo zl lo 3) IL
deP hr Jh" cur rent Pdod i Y Jll! ab{et [Link] el beto'e rsil

ip ouef porclore ap|er t& of


Jf'" rrronlh
Gtcctlob 1lu dep [u, Jtu nertF rnontfi'

Pettrernent -
P t?,s ornei
sqb be Fore lr41
6tccrta-6 Jt e
-==- dep +ill preu ioo s pedod f

of- 1ff" mont6


'ol +fu monfh '
Catcuta6 +tu d e7 + ll peri od i t a sse-t- soh o;le-r l5th

-+ rnointojo *ltu [Link] conhrll fGnuil

Currenl rnonth Bepva rsrh. Ner Prlod nPter $I PeHrernent


p",id conhol : Izql G.r e prer-siotlt fnod beto'e tsrl. +t-r "fill pefod opter tt{i''

'gkatge'

-+ PgE44 Y W or'ri8n'nenh fenvTl

t0 7q t5 9 1
IO v\ l5 to t0

to zLl fr@& ttrg ,'a antt$f s ts tl


hear 1 69lll be book ' ll
4q tl ls
-to fleb-or. cc t tf is io dclta o o
to vq del (sLculahon ia tutu&g ls I I

to ztt 6 ls
to
z z
-1
"Y f5 3 3
to zY g
lg Lf q
to ?g
lO
1 t{ 5 S
tv
lO
lo t5 6 g
zq
tl l5 1 -l
ID zLl ra 15 E 8
Assel b sqte beltrlea'r t6th 6 zom np'l I Till x7'i I

Asse t- [Link] laehrlenu ltt 6 tsb


"%
Till ftp'i t "

sW;- pg g Bglqg! gryl fTtt "d",-IFFimpl

Wl Tm6 fi'noncial occounliS [n,to) + ASsef Octounlir'6


-t
Dnprecial'ioo t-eoluation methods -+ Dt? % calurloHon

rnetfrod-r moinboio ?*f od Conhol 'nelhodr


-+
coD I VA +
\ .. I

6ioe confrnuu

t#Hfftl Dercr iplion Acluisilion Addilion Pehrernenf


-------=- .#
D9 nert month h' cuvv€nt Penod
=.IO frurc}aro in Qrre. of telirerw-rrr {ilt flnod
Zl ?l zl 7l

f.d &f before 6ef - Hatf teol aPtE


Ztt
6eP - pslirernenl futlXeor dep oFl-er Va za z3 7s
sLP - Hatf Ueo, dE'

Delorc fi aql- currenl ll,r,a deP


trtt.
Zlz a lter' lsh nexl- Fjod dq rehrernenr 7\ 1q +Ll
be hcr,e lstl preuiOtrl [Link]'
Booe'

ti,
per^od conhol i F s ped Fl o dep {o k [Link] +i ll 6hich Pu'fod
in Qo-re o F cc?ulshons (o,l Rcl"li lions *,,.J &o JrP 4ok G-tculated -
+t tl cthich f oid inure o F Pelir'enenh (o4 l-ronsf e-ru

:lh, perSod Conko l m ethod i t- A"o'FlY tfu p od Qonl''ol' fuf matu ! e^!

it'.,
*J*i specipiel t:hich ?er;ocl Conl"o) Jo ba rJte tnCo1e- oF flcryuirih'.r) v
t-

pelod ;r rcHu) AFfu' --Y incore oF Acryuisif;on [Link] Addilioru


-lill' ar
- ,,

F^Jod if re\aN I incore oF relirernenh ton franrfel '

_
v O Th! pe;,iod it sped ti€r Jh, d.p 1o ue colcutabed oller tfu pe'od speciry

ln -tho ye,nrod 6elurno in Corc oF a-orois'nonl Addil'ioru


@ Xn Grre oF +ft! yehrernent- -l'fu pet:od +f"U reprerenh il- dep
{o6e

Otcrrtafed +ill 'thot Sfrdf" ad P*"od rmrrclioo lo -fftt pelod cotomn'


r Bbn& .'- If .6ou b"T Jfu bla'rc in ffu period cotumo )hntt- dey colcJofE
=--
h". +fi-o bgini oF -+Ro Ueas( ?ncare of 4guisi tion f ndd I tiou' No 4
_ 2
GtcqdbNon io Cote ol Qehrerr*nt'

cuH og tpotue W :_

r ' 'ffr" dep Gtc'thto


Col-off uotue rn€qru not?urg bot- yelenlion tsatue
v + tt-=--,Treoch et Jfu re hen li o n torJ 3c r@P t-ootqe

J :- . .:

:
Q Assorn-o Asset uotue looooo

'.:;l
DeP
"'J;
J g-e4z_ & g
2o'1.

"'
aotg aoooo Eo0o0
po lt I
&oooo 6oooo
&olc &oooo
Qoooo

---> ftnFen hon tEolue '

v?
-ihe scvof retenlion Leolue
I

cul-0ff uotu€ b"rd Scrop uoltre Gtr be rrointairr direcl$ ?o thl


[%rou;A ttu conrtgu-Hot oldlet rnor fer .

#It Uo.t moinFoin both , firsF prepenu Scrcp uolue dhch oru rnolt'tnio

di'eclt'4 io -lfrr alrok matt-oJt .

O This purpote is uohen 6ocr qrro-nt b b."? fl-u gorn-c poylion of -ttLt
asseF or retidu'.I Uott'e Cprtan Jho uol.'" urihhout clep'eololfod in Jhis
G-re zytem if toifl estcutote t9,t dep h €xct...d, nX Jfu cutoff tsotu. {ut
-ffu- ccrFopl sn[ue br-6p Aa" be Con ho I . fh,- deV tobe Catcr,tated on 1fu-
net- ayeh . -Thc.t nnqanr
flr Aep Glculat-e-r a+fer [Link] +lu cuFoff ualue
fto- tfu fute uatt e [ol on Grosr ua[ue urilhsuF veJocinT thl_ cuFog uatcre '
Jn cohateoel +tu Care -|fu sS t-n^ ?f btculate 't+- dep {lff veoctg
r
-lh" cuttoP gatue '1.

@ 'fFre Scrap Uatcre Lo,) yefenh'On uolue G'. 5e addreNed A'tfielL


Jhtoo5h Jft" crtt-ott rshre b-d Lor pi,eclQ eoq be ",olnhcin in ttu- Fs<e-t-
rnot ber '

cutotf uqtcte ttl

A ssql l* I Def a^oq :

lh csntrriu "1. @ flssef rnortel .

Dq c a

otlof trlfr?
o rhor me-crru ! ot-t neod 6- [Link] fur sryofi 6tnu?

+i rru . p ln r er.l el do
t Creo"f, tl* o)4 ef '

@ [Link] bette.t b- ure tfu cuto6f oott e b1 +D holp rh{


g4 l- TmC:t * \' ftnoncial o-ccoottli'6 [ne-t)
seftiry Detinr th-
Dep reciafion oatuofion rnethools --+ furtl'er

c,ulop Gatue br6


cltcL on'nsro€^hier'

c-tbff trat.h'.4 tW ffiu'/.-lDlo


g Scro-? uoah.e cled'cJion [r*t bole uatue

O korn q,s se-t- C^pitati za-tion &be' -+ :."/


-
clictc on [Link] -+ cltch on ngloEtri-

[Link] b 'To ge-an ol uah diQ io fleor m?-thods uab d usfDft'!"

q1r9 ?1r 1 tl 5
\,
Sqoe .

Setecf -ffris ?ndicqho, Jhr Scrcq uahle 19ill


be Jedtrtedi
tf .gOu
Ui
, . rq bore Ctr at- .t?u
Tru staab of .1fr!
slortr' oF Aeprehhon . Gtftercoise dgft',
rr* "Y'
frorn +f* d?Yeclqfi Dn D(Xe
- ciqho.) Rrsh coill be Cetc..[ateJ toithouL *otll -thL aCloont- of setof' '

uatcte o-nd dep gtop t Oru, +' cu l-O;1- uatu e veqche-l


"nE
e
3:- el tgolua looooo
4ss

Scvag uolue g to'/. oooo I

NBv loooP
:+ tr ioditolor is nol auh ualcd

Sv DLP Ngv
COIO l80oo 8 2000 por0 **oo ;
&01) lgooo 6t{ oo0 &ou aoo00 6oDoo
&otz t8 000 Q6ooo a0 t2 Aoooo Qooo0
&o la l&ooo 28 000 aor3 &oooo 2oooo
&o tg lSooo t0000 &otY loooo 1ooo0
&0 ls ,0000 &o' s
,
loooo ,

_pqv @ rjgtu T@ U Ti- fndicol"or


E nol- ac-h'rcab'

Asset Uotue looooo


-.
Scvo'p g6tue @ lo'/'' loooo'
t3V '
N 9oooo
De? 'lu = AO'1.

JgI DeP g eglr@fon UeM De? N3V


&010 | 8oO0 TeoQ (oo00
aol 0 aooo0 Soooo
&0il Iqqo0 51500 looo0 poll {6ooo 6 qooo
;ot2 ila2n Qooso loooo &orz lasao 5t2oO
&ota qa:t6 lDu30
56E6(, aor3 loaq o Qog6o
a0rY 7373 aqqil loocD Poltt E lqz 32?6E
a0lf 5818 43fi3 tooco ?olr p6atq
6trq
&eL6 tt ?11
lrary 100@ &o 1.6
Sztl a 2l6t+Z
a0t? SrTf tsct). loboD &0f + r-l11rf 16???'
jilf 'renc\ Jh^ Zero

l0
-Tf\-a- t ,il-eliphon da[ :

A cutofi \-ea\ue '1. oqtld kon


inct'di,6 tohtd sPe'ry'co
Tfu f.s-l ?q9rt
up6 o-nd

a^L LeOLid

t
t

-The cut- of1 sotrre 'l- is rgatid interrna of Jhe UQoru'

:*
Jnornta.n _@ {" t"t F-trfiil
InnG ---+
financi..l [Link] C."-) flsel accoonF?3 dePreualbn

--? cootqation r"othods -+ dep tt? nnointoj o -tR' a"P %'

clicL on' n.- Entuie;'

D?b"d 'Fnl O.p t'+ @ b1 - sh


Jtt ga*-;o I e.r.l nor oril culoll trol 'bX :

frq.1'' onb4 qltoured


o
rO Ggit-ab>o[ron adurtt:

clicL s6 flss\Snrnerot ot- Gtcu[q,lioo ft)e


L+ ctictc on blag J4l"r_,el .

xp \p" ilora' [Link]

phor e I
I n-.-
-lh;s r't ov) slarl 0l dqrecia'h:att
' >
Bcre rret?rod or& oa1 dE- l.

[Link] Conhsl

rnulli trtreJ cnethod ' @l DY lo'/,

c[or,r I tr,-g ht-- {iru dPrecial^ron

r'rerhod O No aulornaHc clo{n( oue:t'


"Lye-
molli tt^;pt

o t.t tool,'e brX "


Scr o1 uottra
is Co^[Link] bU cuto6 'ucr\' e ktfl
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-+ foromete-rr
-+ I tarF cloced hsc"t tdeoJL.
[Link]"d -thl- irans fe1 date
- O 9n -lhts st? tr1e urill grtltt Jft' -tah"aouer doti -ffroF is , cohiclr'

*ssei U6rtue, b.?t.t ?nto kotn noo (RP fD snp.


tost ch'ct '
F

Co,co& (@_g_rw @ &6 ,


sacee"
tDlD . [Link] JnJulhior [Link] Gl,Ol ,2o15
gg t- 6o bue .lqb is 6s,oz zort : ?n lhis bre coe co'r\ fft:* f-I't,#t
is ldul' U'S af +K' 4@-" in suclu o-
@ Xt --lob ova d.'n Tteuioot
G apecirfl lasb posteJ in preuioo t syterft\'
csne_ not *flri*A Fdud
@3?+I4attouat&rtr'sd'r'i7+RrVaofl'JnSuchaCs-reUo"n'db
specift lor t f a'iod 3o'ted n
i prerioor sXttem'
Buh coe C@u'l'
5n -1his Gu e coe Ca^r ul lood lft'" or"tef- b'hncsl

po"r *! qsseL aa6 6 acr4 f"ansoclionr '


44 qtlo-s
ln Jhis Case- c-rre- Cau uplood -tht orrek bqto"ool o.*d o-tlo ' \ l-
+o post assej lransocltons ' -lhis is o ed i n Co-re- o[- in be]uce'o-rt trontfet
s

ffaset b alanal '

+ Se!r.1

b" d.b s DudFico'lio


: -
rrrth l- Trn6r ft rrandol oaoonltq ['..il -+ [s se] o.ccoontit6 + Astet
=
d;lttr speci gicolio"r
&ta kansfer fo:ameta-u tot AoYa hsnl feeL --+
-+ T".I pd -t?.! trans fer ate I [ar I
d cloc ed [t. c"l tdeorL'
g: - O ?n -lhis stuP o)e urill T".ti.d Jf.t 4ah'coue-t dqti -tfrot- is , cnhiclr"

ohbe *sse-t [qatue, b'7 t-fr ?nto korrt noo (RP tb SAp.

@ co'cr,a,.',w @-ebi tso'Lle,'

IDID .
Peticncr $nJurhia-r Ftd
3l,ol,Lol5'
is ., -Jn lhis bre crre u'r'[ uploo'd f|t'*,,#
6uarnpb )- \:j9
o|'g.!rl,'* . 6o bre
urv'L dqb
clqu b5'aL zott .il ;;
c)-l vrt I' o I ' zo^ts
3rt'vr t
A'* 2*
c4.

lc,l- d..'S ol- Jf.' tetu' t:- t:t" o'


ffi iob .ua d;* is Vreuiotst
G apecirfl rasf in prersioor zTato'tws'
Cste_ not *1ri*A Fr-od fosteJ
-fatr defi r's d.r'i7 +f.! Yaoe( ' In .such o core uo" n*d b
@ 3v +v ouar

eiod i n prer'oioor s6tem'


6pedft [.r t 3o'ted
f
slpa_
Wl tu wt Wd ggg! ig
's@
gP :- Thir steP is [Link] rnlrd in *qhoou et do'b lt dtr't f

the 6eot . fn -lhis sfg ,, qee neod b dg Ptfnd 'litt tol'ich


pcded. ln +f,r preoioos sgrtorns'
j- dg P,to4 n jfu preuiour s[sterns is litt !o roQ. zolv
?

an -tf'''is Gue u)e- [Link] 6 s1r-ft .-ff,r ,po|'iod fo. -Thot .ffraLtr) tff
-'torn it cstculob +0* dep in sftP a$e-r +h' pdd 6
' Sort- drcL'

selecl eo,codt : @o1


+ cticb on pe;od in a,fuJ Aq tDor ported'

@
or.

o3. &orq 6. ge'.


jW: set ali=:p,"r W@ W $r @9lt acoul4
f
l_tuIonu Aeat

A aset Alt acco unk r qho dcp yeJer.,s &lt A.o, nhJ.

4:
Pliion t IFaOO

ngtti
setec', B,ritlit cqlt ,+ cticb on d,tLflt Recon rlc ' @l +
-t'

arnct finondol occoonhn2 c..E Asce-t- a&oonH?


4,_ -+ -
up sch E+ LsD Poel Jt" teconei uqlbfl
[Link]:nolton fur p"oducltoo stort --+
'
accoo nk
se\ecl' Lo, codr I

L+ c\rclc on ct".7 tonhol of- Reconriliatioo n^b'


+. chech -lhr

obsuuohoo: ob,;ertre afl Atset- alL Alcrs [Link]

aleys' gp@qd B g$eF _4t ..rr,tf' ryr b51@'l f-o' e"d.,


lrli-l-e @Ld -d"f gM Sotco. ore trcel'
I

* M I
g :- fm G, [Link] oc
AsseL clata. fet + frons rnon

dalA'/ drspto,4 Uf.t ol(eL


clictc on cveah ttg"-d q,rer'

Asset ctorr E Bul tdi r.e


U
.

co,cod-u Ilt ol + 'gttton'

Der cr rption :
Boltdtn* |
Gpitatizah'on dah :
0l .OU, 2oto

€uotuohon ?rotrpl : @
;.1ill'

obocrue 11,r] dep s+arJ data'

On .tobo,rer [Link].
I
-+
-T
clicL

4g@.@ o!.-994
Cgm . o.c?ois' uol ' looob lDoooo

?ttooo sclooo 'Segg j


-f
60b
L+ clrck
L+ 6ui trc Agse.r 600l
Co, cod!-
:t cttctt- oo forted Palcre + obsertse" amcunl- a dE up&ted h Atsef
molte-t'

Y:-
It untt in or^et occoonlir'6 ' lF upnt uTdab ^'fl
opil,;b 1fi!- ooluei
er,(e-b tsotuer fD f t . fh!- .,^eocoo is Jhot , Jhr- o->''<et Petoo Q-ccoont
t4pu i nd icoh,r ia \.ernoue Fan -fho G ll eLtoo nt hen e no f-l €rtou t
.

ts- F1 Ge".-l \g*g!s4 9 w rl

#.r bolong G

io a- cocu#-

te) 9flsV '

f coi ll ute
ei acr-ounHtl + P'oFo-,
Pott', i frn& -+
ffsr

ho'nrter thr batonor't J


h, storlop
-t^A p,oduth oo

CDc' dob
31. Ol, 20lS fu,, dal botanul
prHq doE

Doc. do6 E
t^
lpdqa.r qroulr
U
E
$!9 .eller
$oildrS ntc fr
Eq relete-BullJtn. cr'
fniHol b"l Cv
"pbod
[Link] :-
--
^oEr

- qtl Rtc :

Acounk Ct"o"P ' frr'sets O gls'


ehp'r rcrf '

Pecon 6ccoont' h{Pe , [86{


f,e ld Sfql"ur g'ouP ' IG"'TJ .

::=:\ Dost one rnore 6ntrY --to itff :==-


anotfu:t bdqpx '
- --
- Doc dcF
- : o2-02.2nts
[Link].20t5
Potf date.
;

- Poc h{P" :
@
Led6ea E
or I cr [Link]
^b'
Bui ldig alt fttc - DY I oo ooo

v Pererset Qtt frtc Cr a?-o00

fniNal botanu uplood Cy_ r:,


, - ,. 68 OOO + 'pnt .

€g' peJod noF op*r,d '

Dr tsui [Link]

Cr fte.r ettgeo
Cv JniHJ bolo',u uptood'

-+Co
:
6 -+ rnoLntol., ?eriods
.

[Link]- q torrs b,rcr


3- FtR- 8?op?6r{

@ > soP rrenu


v

acrornhrp Anonclol
-t octo,-rnti,g f;'.*,J oxeLs -
gqfe.'nohon Peporh on q6rel- occourt",f
%st€ms + q-sselL\v
\-
b*\an* b..to*,. usb A rset- baloncu -

66 ue [Link]-r

dab : Bl'oa,Zo,S

Sort Ve-rc io n co'ood!_ / €tecuh'

Do 6 -'- cornpoar Jhis Uatuer uc;tfi C,tL torj

Pecon&[iqhoo

comlrCI^r- toiltr q-sset- bo'lon@ urith rt Otr e-rtoonh -

AccoontiS -+ {inondol actoonhcq Ard v


-+
assebs pe-rlodic processir5 -+ End ctostrg + 6Bsr a Qccowh-
UQsrr
pecondUaHon.
\
6..itse [Link].n : loto -+ er-eccrb'
H e-ll ce e G,-r ablt 6 >ee eocL GtL actount ggise,

h' eqlb. fon-KJ -


51ep + l Jh!-
:=+
A ss€t re-coo el-. !r9 -.'9t ctL

5etect Co,

cJic-t on chot6r. (onhol oP pe-ao Actount-


, */ci
L?' etid DR eel [Link] al. hoy
.
all tqf4, --1.'soop'

61flp+ l set g @of in litqho' qJ qg[1le


: h'
-:+ Jhs [Link]

pethl-
Acft uoh Co , to d-t'
-Y
Co, co dr [Link] r

tblo' O 'Soue,

- g t- NCxp [Link] G-u6ef bfr$ a>net bqloncn inb Sop .


o ntg ure G."

obb- b post- l-consoclion s .

co' codo- 5tolur

[o [o . z tgob.
'

6r l-roinl'.6 porpose otE i^ t"r+ 2_ rtcrtus indiulo' , NotD oe 6t


a6L b hansfo (er ,,oag gg +o posr kqnractioru Jp'
De lfa / d eg tse d ep [Link] o-]os

O compod sion bekoen" 2 dep o-^!ar' Put Pote


is

tr) Pos\irrn

_ e) p.{ror}in purpo\e.

Afc directg rqulote de^'o" dtP*'


O €Hpl g3e Caurt F,f Ucrluer not-

@ Detto [Link]'on €sPe ciotlX 0o' ffPc rpotuet'


.-
@ mhere by hque porct(el ,rd84)u *rrnr il- it 're?(u'vtqd'
& '.' ure tolll ComPanr Booh- de9 t LFEs DeP
Delta dq = tF?s Def oa Boot' D a? ol'

@ De4troe dep .o^oer ot mgt greoter +"u .


3 irr JRls €rormph
l? .

@ -TFrouS h p e-,,i od tn d Procer ent''6 tD€' G, ablo h u p dotr '

u) manuo.l\ en'1 be c.e-qted


clelto d.7 o/t!-a Lloe Ca.r, oblr- +D ge F +tu dipleaen.r

ortor.t eiffte.r lo. reportiT a-..d qlso pcoli€d lo Jhr

@ TF.e- d eriue Jep o4rq \4.,o,:td b- reol-er Jhou I ther d ep o -a-ol


3
g ItB-s Booh- Dep .

+ 24 y !g ges:-
4'- fm6 + F^andal occounfr? Asg.f accounhT -+
coatuahon dep a.,rco1 + set- up p":.llel t ".1...1'oo

coD'@
aetecf dp aroa of

G roup r OL + " Conhnur'

G,i tle parotlel dep 03

Lec{?.e.l ?ro up

Selecf O Creo-h reur det+o dcp o.,tro

detta dep ar-o-o *?-toF is sl,oros ffu

[Link] beftoecu panltel ual,raho ru and 'it loils

l(^is Jl6 ore-tcerl in g'ooP for pa:rolel u [Link]{t o n-

J"Hq b^
"^a E
aoD
Gnioe dep

poslir,St in GIL 6 oro..q posh en}l h?c Lea


ds1selt f bi$
Ol tsoob dg OL

o3 Jfesry [R

79 De? pormol IR

'conhn* '
36 lla Dep -fhis i s S, porallel cor Po'Pole
De
->
'got i t '.9,oHn,-'
c\icL on cornple6 62r,tnn,
t-rill creoi)
-t
1* @ to'r jgrsld F"r"nnqFat
Trn& + finqnciqJ accoontin6 [neto) Ass41- accoonli%
-> -+
tpotuoH on --+ de1 aro3.-0 d36aon-o- -fh" d"p o"r'oal ' .

-f
ctictc on def nc {fre d.? alo-a-, '

Selecf ?s- Delta depozoa- Doebh ctich on if


-?
L-+ SurF obleroe reat degr<ioHon o,tlo. not ac}\sctteJ
he'.- '

Achrcoh tr DePi,re dep 0,rc.Q' "reoluial ol fQol aep orr-o-4.

f,n delta dep onqoo it- crrrir q\too +, acliooF +t* ^reo-l dg orca'
fn EH P + il' coill alloto , bclt- not- re,Tuiao/'
+ Tn &lta dep o^!o- ure lnrr. bello,o 9plioru.
D pur pOt€
ir.+

-lhis indicolo' ,rcl \l be setectqd cDhe! -lhe A"Fo d? o/to-a

is onh 0n' relorhrT f,rpre gt"J kr'gd,r.d ftr-Furugx'


g 99*" Je? s*$ 5$ .3:e,
This Gption is ured fo fost- ru delfo, dep ortra- +D +h!-
l.r+rLt co h-s-c-r coont- b hon sBch'ont
,ign
v

+ goslhiue Dep xFPs


ne6atiue
BooL AP

r-
Loatue rnairrlenoD@
--1:
I

@:- gqto€J
The de ttq dep u.a,L s houtJ attoo ell U p" ot- Jhe
-lhat is bofA Po sitiue o-t urft or ne6atiue uo qtuel.

Aclulsihoo uolue I
ffi./
N el_ Boo h oo lue All stuep al
[Link] f,rantr nlt Dqber olb-o
Pe uoluql'ion +{

ordinol .lep

speciol de7 t No oolue-l a\to,d


unpbnne/ deP *t\ t-eatueo qltoc,red

Ttanr fe^ of YeJuoeJ o No [Link] altooed

?nteste-l Ls I

posKry in qtL
6 Areq boh oo\r* Apc

1nnet ry grouP El
Diguenu dep ane-o- U
Dpe
#U
cif-g tha crC(oont aNiqomen t tU pe 6, a-ceLrnt.4i.1n"[Link] obJech@
-
+ Asset accounh2 -+ int-e
Wr f,m6
-f Rnondol accountin6 Cne4)

- qration ulith bd€Sl eccoontir1 Addihonal accoont ovi8 nrnent


U B*"^l
o bje ck SpecipX -tt* acclunf ooti0nrrrnf- fO hr accotnF GniSnrrrrL'
h

><[ecF co,cod, , 16,0l. -+ ctictc on dep oroo'


se [acf
tr deFa de+ o.,roo(
L-? ctrcb on a-ccounr arti? n ,nent oH ach
L? cltc[ on ' nel: Fnh,'er '

4 + A*tnMr'
Kos tt- Ol AP. uoatuel Ptli5
CAU FN
F Ot APc tootuel P"tth6 g
F Kgee
* 0 t A pc ootuer Potht v
PRcrp
* O t RPc t-oohrer Poshnn g
S€GTN€NT senrnent * ol ryc [Link] potnrn v
Kosr t CL dF o2 DE orso-' ry
EflU FN 'aO # 0a Vl arLol- g
Fn geB [Link] . o,rc.Q
* g
O7 Dep oro-o1

P ecrR p'oFt-gnhu, * o? DqD d/t!o- g


seGrn€Nt' Senrnenb ' * oa A4 otost^ g
'jry',
Jftis dou loue 6 r,uintaro Deth d7 a-Xso,

' Sat9e'
\r
-? t\ssagn -1fu
: Qk accounb 6. cletb. dep o,{aa En<it,l

W:- ZnG ffnonciof arcont;(A tn"o) + Asset accoonliy _+ tnl-Era

-ton us i fh A*u l b4^ occoonlinB flssign J?u Gtr [Link] .

4!-' (Pe Cou k u te gAm! Ser o F Crlt- ac(o\rrtr Cor JP'* delto- dp [Link]<o

se lect- coft @
c lich o^ 4ccoo n t' de Fe-lminohbo
L-p select- Accounf dehlmimh'oo 3r delta-,Jg _
t? CttcL on tsotqnu uhea-f 'A{c
L-" setecf Br Deh^ dep aroo.

?e*nn
" Bttt, post- [Link] , @
Loss on qsseL lelirernenf co!&oerue ,@
al*T AccF Perseroo [Link] [Link] Sqtee :

Gri n lrorrr [Link] aq.[e

Loss hrrn Assei Satel 'gc1cs€ t

-Y
*lect clicb on 4ccoonf A,csiTnrnent
-#
&)ec? ?s Jetb. dg e'n,r Doob[ cttcb
-+
--\\
AV1 Aq1 on product cosr 5osoo3

[Link].*

loss on aneb .fe.t;enue [Link] B.**. '@


ele@{,0 A ccb Perpen.r ho'rn oilet Cqler ,I2;;;t

0roi n h"m o.{o\- sote , )2"ooo4 I


:+ aelect c[i.t on Bo-hnu vhut Accoonh
-+
setect- detta dg a,,ro-a E-+ 6r,n6b c[,c^L on ir

[Link] kcql on p-d cort- , fsoooorl


Petrenue troo, post Gpilabr qfion , lt-.".r, I
- [oss on asset yelirement tolo (ergenu-n ,
@
-
_l
Cleori rp fffc Peuenue ko'., a-ne.t- oolua :

Goin kot ' axe-t- cscslw Sob ,. [Ao"""t:]


bs s h"t", o^Q: aob I [f roo rf ]
+ bqse' s }3a*'

- =+ c\icl on *[c detorrninaHoo clidr on Bohn.. xh€ll- auoonh


-+
getect- --+ Doubh cli& on lt selecF delh + ^ror-.

Ag ftry on Prod corb . @


Beuoenue &o,"r port Gpibotjr-qhon: lzooooTl
-0q
- [oos on oxet re]iremenb .olo 2eunru ilto
cteod ftccotrnt Qet-xnre ksrr\ ax et actto . f%"o"sl
t
t3alin vortt oX e-F Sq-h
al' '-

Loss &orrr c^nel_ salo-: Ittoonl.


+'"gsr"l onb4'

L-+ ctf.t o halonc, ,rhe* crccam&s.


L-+ selact
-? Doubtq ctt.L on tt-
se lect deko- Aen ,
..iasL-

A.? hq on p.d cosb ,' [3**tl


[Link].e h"rn post G/laliroti'm, @
cteall^fl hIL ofit so[ I [z."ooe.J

6nn?o hor'
(-,oss k"rrr \,\
bqt['
->.'Satrc'?
+ setect ---t Dou6b clich on ib
cticb on botancr uh€o-b o-ccoonh
l._7 select
E Jeltq qrc.o-.

Acry [Link] on p'od corh


' Eooooc I

2e-r-o erue kmr p o r t- ctpi to\r r aho n : F-oo m-il


tc6s on q,,\eJ- velirerrrnf
"5lo Pe\eertr!
,fmolSl
^l taoIn6 o .
C fflc Persen rn harn at(e.l solo : t6mfl
G.i,. horn SaLr op set As j |.Zoo6il
Lo s s Wom ffssef sqb ,

-+ \oue'
{tont *'6nd.
(......-

+gre!y@Per: @
Pgth -
=0 6nP mQnu ---Y q((oonli^g --> f; nanci"l a-ccounti? -t fi t"d
aaseh -+ Asse* crea6 + AsOl cveof-. -tho a$e-L
-t
Jusl- clicL -'

fisseF cloN " @ tsui lJng '

f-g' cods. : lolD '

n0 0F birr,,lor oxeh | f, n
€nter'

Undtr Ql't*t +ab :


g r\\arry histo'lcalt6

apfto?zeA oD : Aobnah'cate oydute

cfu!
- €tmfuohbo Cro,rp , @ lottor1 Buildrg.

:9l9,e'.
v norcJ J-

T[* is i'- allotos +D creaL .nuttiph shi tor crrreh trrirh srglr
: PorPo'e

v 'franloc{io n . rre Au chotty +lrt doc, lp lton . ror n,cr-yr.r- . and cL , € o.,.tualioo
v firoups B" €Ac]r E,diuiduat o$eF tobe , of +ff-u -lir... gl. socrirg {+i- anet

Rg{l QJrencr :'


b gther
!'-.

\- Tfu- ?u,we is ueQ- [Link] CreaG +fft asse-b uoitfi' Yelare^u

o*sseJs'
:
.ol ovre'F tD ith €fieclic'e Wovn

: O -Tfu ?or,o,e i s -1o G7i bati >e +fr" hn sho ,i

hr shori toJ a aX
v @ f l- +?.r in;icohr- is acliuoted , -lt\,,r U0" murt- rr*t'kr3 n ltu_ Coplta

v - bzahon ebb narwatu1 and -lfut &f sFnutd be )lr, frecaloos Ueal
'

O Tl- 80.^ \muc +9.l b\ort , tfio' +ft" d*""j pfron \t- uf dotQr unAe-:-
-the moin ou mbelte rk '

v @-lhe cupet nn n Aumber '+eil- is lhr connrnon t0, appticott frr atl ++.* arb
clifierenr d-.,iplioo $" €a$ 8ub asscl-ulire '

n:-
Jt is [Link] bcrb +o [Link]- Jhn- Qtt ftecoonkr

lf no aclitgob *his Ona cd}e 6{ obtt +o t ieaD -[Link] ovet his fDrU
U

rTortr '

depurF ik up&te-r bared on +h frrrt- asE<titlt,a-


o -rfa [Link] dab b
oF -thn- ohet'

@ Th-L AepibatizaHoq doh is Leo[dlq of #r o*et


either 81.) Artonoticolhd bare4 on'tAs -
@ uDe Cor ug&b Jf.,le fi?.ld rrron,rollg

-fr*t Ae11uisi hon dot of -ttu- cu$qt


_

Ot' +" assej' -


Tt up dcto-r qr-rhrr,"oH-lh d.r,l,6 -ff',e ftrf frocurement

Thie i t updater ouf6*oH cottX


asse-t '

:-
, durig +fr" relirerrent
o -lfu de_acliuohion &r r u1&te-l or-rfomoti*lH
r,if mrghr * gab , .Jronrf.r, s*ay o1' tf't- t'{
op +-. ?t' o,^e'. L
yelret''erL'
+ P-'h"J
@Tl- usorit htfrend 'tl- deochtntrhon' iocgle
a.,o"r ogo'nrl- *f*
6} b9e Grr no,t po,r 4t ox ei 4ronr "leouhrcctfed

a)'\O.|
t +fu porkiol ^re-hr tmet'rf
G{ posb Jfi*- oxar
ure [p
O hnonsotfiortt
t.

It in ditql-a ptonnd re frterrrenf d".t tb' 'rnformap6o


purpre ^ cree
neeA +o ,"nc,intJt-r\ rnanrra\ . lfrl- [Link] velirenent dc.h '

orrcler -lfris toe G".l rnoinfoio Jfri- cgatuE .oil-h +P,a uatid;fi

'' T[* P\]rPo'e it -lD uPdate JhL &pledol',oo b ffu cL's '

A' :- Ass et fa-on 0e- ol Ast EtJ

J,
pe-1Preciatioo
J 6 renvl
Cosf Co,rh@r' &tn axel giuc
J

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