,1'(3(1'(17 $8',7256·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´0)56Vµ ,QWHUQDWLRQDO )LQDQFLDO 5HSRUWLQJ 6WDQGDUGV ´,)56Vµ DQG WKH UHTXLUHPHQWV RI WKH &RPSDQLHV $FW LQ 0DOD\VLD %DVLV IRU 2SLQLRQ :H FRQGXFWHG RXU DXGLW LQ DFFRUGDQFH ZLWK DSSURYHG VWDQGDUGV RQ DXGLWLQJ LQ 0DOD\VLD DQG ,QWHUQDWLRQDO 6WDQGDUGV RQ $XGLWLQJ ´,6$Vµ 2XU UHVSRQVLELOLWLHV XQGHU WKRVH VWDQGDUGV DUH IXUWKHU GHVFULEHG LQ WKH $XGLWRUV· 5HVSRQVLELOLWLHV IRU WKH $XGLW RI WKH )LQDQFLDO 6WDWHPHQWV VHFWLRQ RI RXU UHSRUW :H EHOLHYH WKDW WKH DXGLW HYLGHQFH ZH KDYH REWDLQHG LV VXIILFLHQW DQG DSSURSULDWH WR SURYLGH D EDVLV IRU RXU RSLQLRQ ,QGHSHQGHQFH DQG 2WKHU (WKLFDO 5HVSRQVLELOLWLHV :H DUH LQGHSHQGHQW RI WKH *URXS DQG RI WKH &RPSDQ\ LQ DFFRUGDQFH ZLWK WKH %\ /DZV RQ 3URIHVVLRQDO (WKLFV &RQGXFW DQG 3UDFWLFH RI WKH 0DOD\VLDQ ,QVWLWXWH RI $FFRXQWDQWV ´%\ /DZVµ DQG WKH ,QWHUQDWLRQDO (WKLFV 6WDQGDUGV %RDUG IRU $FFRXQWDQWV· ,QWHUQDWLRQDO &RGH RI (WKLFV IRU 3URIHVVLRQDO $FFRXQWDQWV LQFOXGLQJ ,QWHUQDWLRQDO ,QGHSHQGHQFH 6WDQGDUGV ´,(6%$ &RGHµ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inancial Statements (continued)
RkJQdWJsaXNoZXIy NDgzMzc=