Ms SST] Poarsions Contingent Gabililies_ dnd 7 Bowen ASS ST i aa Scape - — et IRS's Stan dees Sha. be applied by_all_estivies in accountants — Sox asians ,Sodtingent Liabilities and Contingent _ogse4s, enceph 2 __ a _g) these Sesulling Prom emecotory Conyugh, encept when the Condiac § 9 ONerqvs_}_ and ee AST IKOMeS Fane, “yy these Covered by Another stan dasds Meng tacos 7 a - MNWAS 1S EMPIOYE bref | EESTI MaSTE RS 3 nutes ie Te reek Sx Aeme cavadiies use Worrsion An content Wwe Depreciation Dabble dehS, Seageirsment eke these cae not addiessed_ hese - =a —_. a i sesenk “abliagtor of the sally aang > A — PAST ENE NIC | ihe Se HlemEat OE WHICH ig. EnbeC ted Tq Seo eS = ~ Enact Bese Renting Sap xesouse CeS_ een oor BC lee Scano tn) | ___Reca ogaition _ WT _A_oursion Shats | secespie d hen —T—a}.cn entity has 4 [present able ionlas axcial > Push oven: - FW TANS Probable neck cal odigus 4 ot rseSewxces | Em dyin RComomie LenePhs will be CSc 4 Fe He She abliag\ton, fe and —s igstion. » 6 OO inelicble ecfimabel cam ue Made ut the amon “_Obhigation » a CAN Condens atoui d Yabo _salisfied lo ~seceanise gg MBrgseat oWlianhion) : L 2 Almost as cases ib uni) be Vea Khethey o Past even} has Swen cose bo presen) obligation, 39 tare Gage LAB AL AS mod cleat —S 2 Ege ne ~ Tain. Saccount of an_au vailoble vide Ke} “tkeis mee \inely tran nok CEN AS more ively Veh oo “Shar a oxesent abligakiory Ug Bigaron wish righ ab the end of, veQarting | ne Fe Reriod ___) Disclose _Contingent |iebility ; L Mave, FovisionoS Iesetladiss\ res A constructive Obligation or = A M ——— tA legal ahination * a Shak defies Com + Oblieygtion Wad derives from eniity ~~ Godrsct 2 tian whew 6) leciclation 0% a) By on established patie of TH ahe GPetction of Lain, puck Sache, allished palicies G8 a Sutticiently Pecific corrent. element Ye enkitsy has indiceled Aa ghey parties: tak ib willerept Ceihoin see sponsitilities 4) AS a wesul} Ihe Qatity hes Grae O_val\d Cngetotio on Pash of ‘vose_lhes Qenties thal i ill Acce os certein -eesdons\bililies 1 _Measisre nent 1 27The_aeomank “secoqsiged as ¢ Frcuision Shall ve Ye looak eakienabe oS Ane Sadendiyy & “sequel : ee Yne_gresent_obhasSion ad tne end of sporting | a gen\od. : 2 3f_ Tne value of mon Sy is signi ficatie —1 PN of Gsty Ga genaiture .“thee the “efyect of Tm is . malesias ine ome oh Provision sherk be she sresent valve of > ~Sagenilunes _eagec\ed Yo be “stquired $o_ “Se i: he Sdbgsion. i C Sncome ban “welaxel ‘Ye SsOUwion cae Noelia = {As -12) a a DAL Sngle aubtame possible - iE Provisions. Gability amousk ~ye\oked Yo mos} js ; Cynely outcome A Sod Cor to B.S 2eoeno _ -__of._segains upto Bl yeas + Poobalilit et io R-agenses \S, _CondiVion __ ATAE rab fo A me) O22 = B Norm 0 +08 fe _ pe nay 9-4) _ Ywocuo OB = Ly DECoanNeE Aocreo as BYATSNANIUOL?} Frou! Sion Runge: Ned walus_ot Cts = : *Q_adk_ oul come = _ = Z,_Sndividuas Lobility x individual | Prob bi ity,Ry A a Caen. re aX. ay On gkiondree ee se perts:. - gaaalitity Yak _X Cond wills need “PCD and _amoual af 6 egaid is _ eae. Slory AS s— a ar pamb 15 i _ 2s 0 Roamk low _PwUision =. 3000 xo-7 + o-SAlSovo Floor ok __ Note: —1n_mos\_of Ve _case 8, Poursian is Sevognjsed _ ‘is__sopl: | - > Senge ene Ak _moy, be ~secomnized | \n cost of ~Gedlings__assek we, Psovision of dS mantlicy/site ~BeStoralign _CoSb__asges MAS 16. —\then_cbhegiion is avcdable by Some Suhure_ochion —, Provision Shasld_oah be se tagged 7 Clg Sa Qral\_be sevierned adthe end of Soca Seating, Petal and _adlusted to vst} Me __ Ganen® bestestimake __ Am ‘of _ PHOS ised Acco Ning, ___Simake hence prospective etfeck Sravid_ WO given An Base of amy change as Pes INAS-08 PAL is a0 Longer Owduble that an Qdk}low of wesames Renratyny, Se Sconamicad henetih will be veauued tO ~ SRe Are thligakion, —Sewergar pF ProwiSion ts rewireGe QWS19S$ oF __> Shall ke used only ‘fax ve sich _provitian was 6s) isinay _ecogmiged _ ~N > Setting en pecditsne “garg a —™ nee concel EER Hen —diff—euen ke “Setoamised | a fain “lesse8. a vime). apencing OH Sy L. Taauidion Qs mak secon’ ed fos gure aperadin | ta SL EnPS as there {Ss na present abl ake Oo ‘¢-—Sesulling Grom fast event Qracagl aaa SSS 3135 tS tse Present obligakien —> one mash geilacry wool) be Qiven_boaL: VU e= Sealer, ofSwiawayy + Cs Grane, Eotilys Bape cs Vrot bis Saisting, employees wi! _\eowe deh emgnth end Kesiog, 5. Jraining ~ coSt Fos newail _n Cootingens rohit SMOKE _Laceisig — ne Sacks K 4) Sel Sey Shek -covises Gana oy Rush cup ev 5 ee 28h_Derogneed because * — Pass oot puskatle sesh on —___ nok Fla of sesasies —SSanorsi a tS ca) te Reaver ed — Awe_abligdion +, _| V8) Re olan at igohio onnel be ™ fosure ~—{___ ws - Sofficier\ selieahty ee —L)_Piovision xeegnige Set last &) Wika _Conditign mal Drerseoa Wren’ pant Cortinaca Vetily ep Beco aition 2 An endity shalh nol, BE (ouMISe _G Contingen} Listas, % A Cootingenl Leis 4 diy closed _onless the Qossii ibs, OF an vif low OF _SESGNKES _ Pmbod ying Lconommie benefit is emote.{SRI faces « Lewsel! nasi Sa se losing Coes 0 hy la: Conk > Contingent ae Webity te i aac 7 ~ 88 Ud QBs Ud Soins Gav and Su AON. OCC Gessantee___efo_o_psoducd —2A_i5,_@a A probable, Pt shal that Guesanbee Textild be co ees 88 “Ud should secognise his Portion of Liehilily Betas ni GS Provision and @s‘s Partion ae Cottier ee Lighilites fierA_ Contin: geal Gssel I$ a Probable as@ — os crnises, Gara Pash _eucntS and wWhase enistanc? Rann Ave ¢. afisened anly by the accusrente o® non 0c ence of —gn.e_a¥ Move uncerfain Lutwve evenls st whally waitin The contsal of entity ~ Retos moo db An__Cotiks aU not Serognise a Contingent asse/ _ BA Contingent assek is dischsed Where an Paflow. af economic pags—as~{_ benefits is Probab O- @ X_Lid_has Pile d Case Sou \wa de cnarth agcins| yd fos ASG Crose@ It is Foz Gro boble nok X will Win We Cose 3 X ——) Reto Disclose _comtingen} ASEH y——_ m we Provision ._ @ iw \S 307. probable | Yost xX wil) Win Whe (Co eC (age is non sei Procay ve % Le Yilyo whan? @ crave PaUna ter Yoryo hang tang Pos dame) . N— _do aahhing Y— Disclose Continaenl Labiliy ."© _Same_as G bol Cage ig = Pxeci pica a SRD XS Provision : = 5 [Boe Y> Contingeal Asse} > aN Sar Pec = a _ Ones __ Gotrg—_—Snewous_Cantracl {8G contac’ which The ___t —Ravailable_Cask_of_meeting, the_obligations bodes _ the Gockioet enceeds the “economic benetits _Erfected to be weceiued onder iy 7 = REC Sopihion) Ss Tf _on_eodity has a Controct that iS ———__Qnewovs, the presen} abligadion ondes the —Gostrock shat be ss@eqy mise d_and measeved o§ — G tawers of ot Fu usc . {ling the Contioe Net any beneh ih =) any + Penalty Cor nck meeting Whe obligahion oS Pes S conyeet + Clive othes Drowrcinn WY is also ‘wecogrised at PV ond YnGease Aa MOUsian Cackh Yeas 1S Dewsmsed 3_beeowng Cs). —dui che Beek bata padhno both > -9 eX Genera AL eT Aomg Reina) 62. 3H) - _————_ a Te i 4 $$