ahmedheakl/docatlas_instruct huggingface dataset:
#### 30.Adverse conclusion - Misstatement: Non-consolidation of financial statements

Circumstances include: Acompany that requires an independent review in accordance with the Companies • Act of South Africa. Report prepared in accordance with ISRE 2400 (Revised). A firm that is a Registered Auditor is the appointed independent reviewer. Review of a complete set of financial statements. Consolidated general purpose financial statements of a parent prepared in • accordance with the International Financial Reporting Standard for Small and Medium-sized Entities and the requirements of the Companies Act of South Africa. The company is a parent of a major operating subsidiary and the company has not • presented consolidated financial statements. The directors do not believe that they are required to prepare consolidated financial statements because they are the only users of the financial statements. The directors believe that the financial statements have been prepared in accordance with the financial reporting framework (the International Financial Reporting Standard for Small and Medium- sized Entities (IFRS for SMEs)) and the requirements of the Companies Act of South Africa. The independent reviewer concludes that this is a departure from the financial reporting framework (IFRS for SMEs) and from the requirements of the Companies Act of South Africa as IFRS for SMEs requires the presentation of consolidated financial statements. The effects of the misstatement on the consolidated financial statements have not been determined because it was not practicable to do so. Memorandum of Incorporation does not provide for the appointment of an audit • committee and a company secretary. The independent reviewer has concluded that the matter above is material and • pervasive to the financial statements and a modified (i.e. ' adverse ') opinion is appropriate based on the evidence obtained.

###### Independent Reviewer's Report

######## To the Shareholders of ABC Proprietary Limited

We have reviewed the financial statements of ABC Proprietary Limited set out on pages …to …, which comprise the statement of financial position as at 31 December 20X1 and the statement of profit or loss and other comprehensive income, statement of changes in equity and statement of cash flows for the year then ended, and notes to the financial statements, including a summary of significant accounting policies.

Page 176 of 189
basis oorgedra sal word.	skapsprojekte moet afsonderlik met vroue, jeugdiges en ander kwesbare mense gehou word. ▪ Belanghebbende kartering en konsul- tasieplan vir Duiwels- klou oor ondersteu- nende dienste aan gemeenskapsprojekte.
▪ Gemeenskappe word opgelei oor aanbeve- lings oor volhoubare gebruik en bestuurs- maatreëls vir gebruik van plaagdoders, kuns- mis en energie-verbruik wat in BBP ingesluit is.	Voordat ondersteu- ningsdienste aan gemeen- skapsprojek- te verskaf word.		VE
▪ Monitor produksie	▪ nvt		VE
▪ Produseer saailinge vir verkoop/voorsiening aan gemeenskaps- projekte	▪ LNR demonstreer hoe plaagdoders, kunsmis en energie-verbruik in die Sentrum-fasiliteit bestuur is in hul trimesterverslae. ▪ LNR demonstreer hoe hul voldoen aan nasio- nale arbeids- en werks- omstandighedevereis- tes en verskaf veilig- heidsmaatreëls vol- gens die verbou-	Moes voltooi gewees het voordat die Sentrum gevestig is. Hersiene tydlyn: volgende trimestrale verslag aan DBVO.		VE
applies where the auditor, in accordance with ISA 570 (Revised) Going Concern, has concluded that the going concern assumption is appropriate, but a material uncertainty exists related to events or conditions that may cast significant doubt about the entity's ability to continue as a going concern and adequate disclosure about the material uncertainty is made in the financial statements.

######## Key Observations and Outcomes in respect of Key Audit Matters

The EAR Rule extends the requirement to communicate key audit matters to the audit reports of PIEs. In addition, the disclosure in this section (which previously only applied to listed entities) has been enhanced to include the outcome of audit procedures or key observations with respect to the key audit matters.

######## Fee-related Matters

The The disclosure of fee-related matters in the independent auditor's report , when not disclosed by management in the financial statements, is presented in the Report on Other Legal and Regulatory Requirements.

######## Enhanced Auditor Reporting for Entities that are Not Public Interest Entities (non-PIEs)

While the EAR Rule is not applicable to audits of non-PIEs, auditors of non-PIEs may make voluntary additional disclosures in the independent auditor's report in accordance with the ISAs. Where the additional disclosures address the same topics as those in the EAR Rule, the illustrative wording in this SAAPS 3 (Revised March 2024) may be applied without referring to the EAR Rule (as the EAR Rule cannot be adopted voluntarily).
Article 35 as proposed in clause 32 shall be amended as follows:-

(a) the words 'keep and' in subarticle (2) thereof shall be deleted;

(b) the words 'the application report of all applications' in paragraph (a) of subarticle (2) thereof shall be substituted by the words 'the application report of all applications and any planning report regarding such applications';

(c) the words 'relative plans and documents' in paragraph (b) of subarticle (2) thereof shall be substituted by the words 'relative plans and documents, including the reasons for the grant of such permissions';

(d) the words 'environmental impact assessments, environmental planning statements, traffic impact statements and any other planning related documents filed with the Authority for the purpose of the processing of an application' in paragraph (c) of subarticle (2) thereof shall be substituted by the words 'environmental impact statements, environmental planning statements and traffic impact statements';

(e) the proviso to paragraph (c) of subarticle (2) thereof shall be a proviso to the whole subarticle and the words 'application report and plans' in the same proviso shall be substituted by the words 'application report and any plans';

(f) the following new proviso shall be added after the proviso to subarticle (2) thereof:-

## (g) subarticle (3) thereof shall be substituted by the following:

'(3) No copies shall be given by the Authority of any plans accompanying any application, other than those contained in an environmental impact statement or an environmental planning statement, to any person apart from the applicant or his representative and, for the purposes of consultation, to any department or agency of government.';

(h) in subarticle (4) thereof in the Maltese text, for the words 'Jistgħ u jin għataw kopji' there shall be substituted the words 'Jistgħ u jin għ ataw kopji tar-rapport dwar applikazzjoni u ta' permess għ all-i żvilupp'.

L- Emenda "AR" għaddiet nem. con.

KLAWSOLA 32, emendata, għaddiet nem. con. u kienet ordnata ssir parti mill - KLAWSOLA 32, emendata, għaddiet nem. con. u kienet ordnata ssir parti mill - 32, Abbozz ta' Liġ i.

9
position.

######## Other matter

The financial statements of ABC Proprietary Limited for the year ended 31 December 20X0 were subjected to an independent review and not audited as there was no statutory requirement for those financial statements to be audited. Our opinion is not modified in respect of this matter.

######## Other Information

The directors are responsible for the other information. The other information comprises the information included in the document titled 'ABC Proprietary Limited Annual Financial Statements for the year ended 31 December 20X1', which includes the Directors' Report as required by the Companies Act of South Africa. The other information does not include the financial statements and our auditor's report thereon . Our opinion on the financial statements does not cover the other information and we do not express an audit opinion or any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

######## Responsibilities of the Directors for the Financial Statements

The directors are responsible for the preparation and fair presentation of the financial statements in accordance with International Financial Reporting Standards and the requirements of the Companies Act of South Africa, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

######## Auditor's Responsibilities for the Audit of the Financial Statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs will always detect a material misstatement when it exists. Misstatements can
10/09/2015	T2015/024/29/32/40/ NEWSPAPER ADVERT	8 784.82	SCM Adverts
10/09/2015	T2015/025/026 CANCELLATION OF TENDER	19 068.39	SCM Adverts
2/10/2015	T2015/33/34/35/36/ 37/38/41/48/55/57	4 752.05	SCM Adverts
2/10/2015	T2015/049/054 NEWSPAPER TENDER ADVERT	23 706.07	SCM Adverts
2/10/2015	T2015/047 TENDER ADVERT	10 397.93	SCM Adverts
2/10/2015	T 2015/060/061/069 NEWSPAPER ADVERT	7 258.99	SCM Adverts
2/10/2015	T2015/030/43/56/58/59 : TENDER ADVERT	13 624.14	SCM Adverts
2/11/2015	T2015/072 LEASE OF OFFICE ACCOMMODATION	22 092.96	SCM Adverts
4/12/2015	EXTENTION OF CLOSING DATE ADVERT	6 405.16	SCM Adverts
4/12/2015	CANCELLATION OF T2015/043: DIE BURGER	5 598.60	SCM Adverts
4/12/2015	NEWSPAPER ADVERT: DIE BURGER	3 945.50	SCM Adverts
4/12/2015	T2015/44/73/74 NEWSPAPER ADVERT: DIE BURBER	19 673.30	SCM Adverts
10/02/2016	NEWSPAPER BURGER & ARGUS	12 333.83	SCM Adverts
10/02/2016	T2016/001 DEI BURGER & ARGUS NEWSPAPER	6 754.13	SCM Adverts
9/03/2016	T2016/001 DEI BURGER & ARGUS NEWSPAPER	6 754.12	SCM Adverts
9/03/2016	T2016/001 DEI BURGER & ARGUS NEWSPAPER	-6 754.12	SCM Adverts
9/03/2016	T2016/006/007 DIE BURGER & ARGUS NEWSPAPER	6 754.12	SCM Adverts
7/04/2016	T2016/034 DIE BURGER & ARGUS NEWSPAPER	8 470.96	SCM Adverts
7/04/2016	T2016/008/009/010/011 : DIE BURGER	25 424.68	SCM Adverts
7/04/2016	ANNUAL TENDER ADVERT: DIE BURGER	15 123.68	SCM Adverts
7/04/2016	TENDER ADVERT DIE BURGER	14 593.08	SCM Adverts
9/05/2016	TENDER ADVERT IN NEWSPAPER DIE BURGER & ARGUS	17 055.12	SCM Adverts
9/05/2016	NEWSPAPER ADVERT : DIE BURGER & ARGUS	17 055.12	SCM Adverts
9/05/2016	T2016/052 NEWESPAPER ADVERT IN DIE BURGER	17 055.12	SCM Adverts
9/05/2016	T2016/052 NEWSPAPER ADVERT IN DIE BURGER	12 876.25	SCM Adverts
10/05/2016	T2016/052 NEWSPAPER ADVERT IN DIE BURGER	-12 876.25	SCM Adverts
10/05/2016	T2016/038 NEWSPAPER ADVERT IN DIE BURGER	12 876.25	SCM Adverts
3/06/2016	T2016/057 /042 NEWSPAPER ADVERT IN DIE BURGER	6 754.13	SCM Adverts
15/06/2016	TRANSFER TO RAMS PROJECT	8 041.75	SCM Adverts
21/06/2016	NEWSPAPER ADVERT FOR LICENCE SUPPORT	-4 111.27	SCM Adverts
21/06/2016	WORCESTER DRAMA POST	22 466.00	SCM Adverts
10/09/2015	WORCESTER STANDARD - MAIN BODY	4 513.83	Public Relations
10/09/2015	EKASI PAPER : DRAMA FESTIVAL	4 513.83	Public Relations
10/09/2015	WORCESTER STANDARD	2 636.74	Public Relations
2/10/2015	NOTICE FINANCIAL SERVICE	6 184.95	Public Relations
4/12/2015	FULL PAGE SERVICE	12 367.58	Public Relations
10/02/2016	FULL PAGE SERVICE	157 620.48	Public Relations
7/04/2016	FULL PAGE SERVICE	4 102.90	Public Relations
7/04/2016	EASTER RUGBY	230 803.51	Public Relations
sentrum in die Oos- Kaap vir die bevorde- ring van volhoubare en billike verdeling van voordele in die waar- deketting word onder- steun.	Ondernemingsbestuur Volhoubare Oes ▪ Belanghebbende kartering en konsul- tasie plan om gemeen- skappe by die Aloe Ferox waardeketting bedrywighede te be- trek.
▪ Onafhanklike gemeen- skapsfasiliteerder	▪ nvt		VE
▪ Aalwyn Besigheids- adviseur	▪ nvt		VE
▪ Gemeenskapsoplei- ding, Projekbestuur, Ondernemingsbestuur Volhoubare Oes	▪ Konsultasievergade- rings oor Aloe ferox- oes, verwerking en handelsentrum moet afsonderlik met vroue, jeugdiges en ander kwesbare mense ge- hou word. ▪ Vroue, jeug en ander kwesbare mense opgelei in Projekbe- stuur, Ondernemings- bestuur Volhoubare Oes		VE
▪ Gemeenskappe word opgelei in aanbevelings oor volhoubare gebruik en bestuursmaatreëls vir die gebruik van plaagdoders, kunsmis en energie-verbruik as deel van die Projek-	Voordat ondersteu- ningsdienste aan gemeen- skapsprojek- te verskaf word.		VE
## SAKE UIT DIE SENAAT

Op aanbeveling van die Senaat het die Raad die wysigings aan die akademiese programaanbod aanvaar wat in die verskillende fakulteitsrade se verslae uiteengesit is. Die Raad het ook die Senaat se aanbeveling met betrekking tot die toekenning van eregrade aan die volgende persone goedgekeur: Regter Edwin Cameron (Doktor in die Regsgeleerdheid); prof Daniel Kahneman (Doktor in die Wysbegeerte); mnr Pali Jobo Lehohla (Doktor in die Handelswetenskappe); Regter Kate O'Regan (Doktor in die Regsgeleerdheid); prof Adam Small (Doktor in die Lettere); prof Solomon Johannes Terreblance (Doktor in die Handelswetenskappe); en dr Jakob Johannes van Zyl (Doktor in die Ingenieurswese). Laastens het die Raad ook kennis geneem van die Senaat se mosie oor transformasie, wat sonder enige teenkanting by sy vergadering van 28 Augustus 2015 aanvaar is. Die Senaat het kommer uitgespreek oor die tekens van rassisme, rassevoorvalle en seksuele teistering op kampus, het die komplekse verband tussen die US Taalbeleid en transformasie erken, en hulle steun toegesê aan die transformasiegesprekke en -inisiatiewe wat die bestuur aangekondig en in werking gestel het.

## FINANSIËLE VERSLAG

Die Raad het op aanbeveling van sy uitvoerende komitee die Universiteit se halfjaarlikse finansiële verslag aanvaar.

## UIT DIE VERSLAG VAN DIE REKTOR EN VISEKANSELIER

Hierdie gedeelte bevat sleutelsake wat vir die kampus van belang is vanuit die Rektor se gebruiklike verslag aan die Raad

### Transformasie

Vanweë die belangrikheid van transformasie is dit op topbestuursvlak ingesluit by die Verantwoordelikheidsentrum (VS) van prof Nico Koopman, wat in Junie 2015 oorgeneem het by prof Mohammad Karaan as waarnemende Viserektor: Gemeenskapsinteraksie en Personeel. Hierdie portefeulje is herdink, bespreek (in die Rektor se Bestuurspan [RBS], Uitvoerende Bestuurdersvergadering [UBV], dekaansforum en toepaslike Senaatskomitee) en toe herskik. Daar is ook aan die Senaat hieroor verslag gedoen. Die portefeulje heet nou 'Sosiale Impak, Transformasie en Personeel' (SITP) soos goedgekeur deur die Menslike Hulpbronnekomitee (MHBK) van die Raad op 2 September 2015. ŉ Bespreking van eersgenoemde aspek volg later in hierdie verslag, die tweede aspek word hieronder bespreek, en inligting oor laasgenoemde aspek kom elders in hierdie verslag ter sprake. Aan die US verstaan ons transformasie sistemies, nie reduksionisties nie. Dit het te make met ons inklusiwiteit ten opsigte van aspekte soos ras, geslag, gestremdhede, seksuele oriëntasie en godsdienstige oortuiging, maar ook met vernuwing van die kurrikulum en hoe ons navorsing benader. Transformasie gee ons energie en neem ons voorwaarts en opwaarts. Enersyds verwys transformasie na die positiewe impak van die Universiteit op die breë samelewing. ŉ Transformerende US wil bydra tot die vernuwing en omvorming van die samelewing met die oog
In order to deal conclusively with all matters showing how the above incorporation of Umzimkhulu Local Municipality, the Kwazulu-Natal Department of Cooperative Governance and Traditional Affairs initiated a project in 2009 to determine the applicable body of law and the content of legal provisions underpinning existing rights and interests (including authorisations, licences, permits and permissions and the concomitant liabilities, obligations and duties) of individuals, legal entities and organs of state, it was necessary to implement a project aimed at - (a) ensuring legal certainty; (b) protecting existing rights and interests (including authorisations, licences, permits and permissions and the concomitant liabilities, obligations and duties) of individuals, legal entities and organs of state; (c) validating administrative acts done in good faith prior to and after incorporation by officials; and (d) effecting the full-scale replacement of Eastern Cape law by extending the application of the 2008 KwaZulu-Natal body of law to Umzimkhulu.

This project determined that the pre-incorporation Umzimkhulu legal system consisted of - (a) customary law; (b) assigned pre-1994 Transkei principal and subordinate legislation; (c) non-assigned pre-1994 Transkei principal and subordinate legislation; (d) assigned pre-1994 RSA principal and subordinate legislation; (e) non-assigned pre-1994 RSA principal and subordinate legislation; (f) any other law transferred to Transkei on the day prior to its independence; (g) post-27 April 1994 Eastern Cape principal and subordinate legislation enacted or issued by the Eastern Cape Legislature or Executive; (h) post-27 April 1994 RSA principal and subordinate legislation enacted or issued by the RSA Parliament or Executive; and (i) court decisions that have had an impact on any one or more of the above.

As such this Act is aimed at providing legal certainty to the KwaZulu-Natal Provincial Government, the Umzimkhulu Local Municipality and its local communities, as well as all other stakeholders by explicitly repealing policy, statutory and administrative frameworks of the Eastern Cape Province and replacing them with the corresponding KwaZulu-Natal frameworks. This Act also makes provision for related matters that may arise as a result of this alignment of Umzimkhulu Local Municipality with the frameworks currently existing in KwaZulu-Natal.
SAAPS 3 (REVISED MAY 2019) ILLUSTRATIVE REPORTS

accordance with the IRBA Code and in accordance with other ethical requirements applicable to performing audits in South Africa. The IRBA Code is consistent with the corresponding sections of the International Ethics Standards Board for Accountants ' International Code of Ethics for Professional Accountants (including International Independence Standards) . We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

######## Emphasis of Matter - Subsequent Event

We draw attention to Note x to the financial statements which indicates that the previously issued financial statements for the year ended 31 December 20X1, on which we issued an auditor's report dated [ date ], have been revised and reissued. As explained in Note x, this is to reflect the effects of the correction of the accounting treatment of deferred tax. Our opinion is not modified in respect of this matter.

######## Other Information

The directors are responsible for the other information. The other information comprises the information included in the document titled 'ABC Proprietary Limited Annual Financial Statements for the year ended 31 December 20X1', which includes the Directors' Report as required by the Companies Act of South Africa. The other information does not include the financial statements and our auditor's report thereon . Our opinion on the financial statements does not cover the other information and we do not express an audit opinion or any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

######## Responsibilities of the Directors for the Financial Statements

The directors are responsible for the preparation and fair presentation of the financial statements in accordance with International Financial Reporting Standards and the requirements of the Companies Act of South Africa, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

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### საქართველო

#### აჭარის ავტონომიური რესპუბლიკის უმაღლესი საბჭოს თავმჯდომარე

# ბ რ ძ ა ნ ე ბ ა 12 №

######### ბათუმი 11 მარტი, 2020 წელი

########## აჭარის ავტონომიური რესპუბლიკის უმაღლესი საბჭოს აპარატის დებულებისა და სტრუქტურის დამტკიცების შესახებ

,, საჯარო სამსახურის შესახებ' საქართველოს კანონის 121- ე მუხლის , აჭარის ავტონომიური რესპუბლიკის უმაღლესი საბჭოს რეგლამენტის მე -19 მუხლის მე -2 პუნქტის ,, ი' და ,, ტ' ქვეპუნქტების , 146- ე მუხლის მე - 4 პუნქტისა და 149 - ე მუხლის მე - 3 პუნქტის შესაბამისად ,

######## ვ ბ რ ძ ა ნ ე ბ:

1. დამტკიცდეს აჭარის ავტონომიური რესპუბლიკის უმაღლესი საბჭოს აპარატის დებულება, 1 თანახმად N დანართისა. 2. დამტკიცდეს აჭარის ავტონომიური რესპუბლიკის უმაღლესი საბჭოს აპარატის სტრუქტურა, თანახმად N2 დანართისა. 3. ბრძანება ხელმოწერისთანავე გამოცხადდეს საჯაროდ , ღიად განთავსდეს აჭარის ავტონომიური რესპუბლიკის უმაღლესი საბჭოს ადმინისტრაციული შენობის თვალსაჩინო , ყველასათვის ხელმისაწვდომ ადგილზე . ბრძანება განთავსდეს აჭარის ავტონომიური რესპუბლიკის უმაღლესი საბჭოს ვებ - გვერდზე . 4. ბრძანების ასლი სახელმძღვანელოდ და ცნობისათვის დაეგზავნოს აჭარის ავტონომიური რესპუბლიკის უმაღლესი საბჭოს აპარატის სტრუქტურულ ერთეულებს . 5. ამ ბრძანების კანონმდებლობით დადგენილი წესით შესაბამისი სტრუქტურული ერთეულებისათვის დაგზავნა და საჯაროდ გამოცხადება უზრუნველყოს აჭარის ავტონომიური რესპუბლიკის უმაღლესი საბჭოს აპარატის საორგანიზაციო და საქმისწარმოების დეპარტამენტის საქმისწარმოების განყოფილებამ, ხოლო აჭარის ავტონომიური რესპუბლიკის უმაღლესი საბჭოს ვებ - გვერდზე ბრძანების განთავსება უზრუნველყოს უმაღლესი საბჭოს აპარატის საზოგადოებასთან ურთიერთობისა და პროტოკოლის დეპარტამენტმა . 6. ბრძანების შესრულებაზე კონტროლი დაევალოს უმაღლესი საბჭოს აპარატის უფროსს. 7. ბრძანება შეიძლება გასაჩივრდეს საჯაროდ გამოცხადებიდან ერთი თვის ვადაში , ბათუმის საქალაქო სასამართლოში ( მისამართი : ქალაქი ბათუმი , ზუბალაშვილის ქუჩა N30) კანონმდებლობით დადგენილი წესით . 8. ბრძანება ამოქმედდეს საჯაროდ გამოცხადებისთანავე .