ahmedheakl/docatlas_instruct huggingface dataset:
## Сул кул

## Уң кул

Йодрык Балдак (баш бармак - күрсәткеч бармак) Йодрык Балдак (баш бармак - урта бармак) Йодрык Балдак (баш бармак - исемсез бармак) Йодрык Балдак (баш бармак -чәнчә бармак)

Балдак (баш бармак - күрсәткеч бармак) Йодрык Балдак (баш бармак - урта бармак) Йодрык Балдак (баш бармак - исемсез бармак) Йодрык Балдак (баш бармак - чәнчә бармак) Йодрык

### (Тагын бер кат кире чиратта эшләнә.)

VI. «Фотосинтезның табигатьтәге әһәмияте» дигән видеофильм карау. Фотосинтез турындагы белемнәргә таянып, авыл хуҗалыгы Укытучы. Фотосинтез турындагы белемнәргә таянып, авыл хуҗалыгы Укытучы. культураларыннан югары уңыш алу өчен үсемлекләргә нинди шартлар (Һәр укучы үз вариантын тәкъдим итә. Укытучы тудырырга кирәк? ярдәмендә дөрес вариант сайлап алына. Укучылар төп принципларны дәфтәрләренә язып куя.) Югары уңыш алу өчен үсемлекләрне яктылык, җитәрлек дәрәҗәдә су, минераль матдәләр һәм углекислый газ белән тәэмин итәргә кирәк.

## VII. Яңа белемнәрне ныгыту.

Һәр укучыга дәфтәренә фотосинтезның тулы сурәтен чагылдырган схема ясарга тәкъдим ителә. Укытучы һәр эшне карый, фикер уртаклашалар, төзәтмәләр кертә.
예수님이 왕이시기 때문에 우리는 마땅히 회개해야 한다 , .

2) 요구한다 2) 요구한다 아버지의 뜻대로 행해야 믿음은 예수님을 임금 곧 왕으로 영접하는 것이다 , , 왕으로 믿으면 당연히 청종해야 한다 , . 청종하지 않는 자 행하지 않는 자는 가짜 백성이다 , .

마 그리고 그때에 내가 그들에게 공공연히 말할 것이니라 내가 너희를 결코 0723. , 알지 기노스코 알다허락하다알게 되다느끼다인식하다알아차리다확신하다이해하 ( : , , , , , , , 다 못하였느니라 내게서 떠나라 너희 무도한 불법 아노미아 불법위법범법악함 ) , , ( : , , , , 부정불의 을 행하는 자들아 , ) . 눅 그리고 어찌하여 너희는 나를 주여 주여 부르며 내가 말하는 것들을 행 0646. ' , ' , 하지 않느냐 ?

행함을 강조하면 율법주의자인가 행함을 강조하는 것이라기 보다는 청종을 강조 , , 하는 것이다 .

3) 되기 위한 대가지불을 요구한다 3) 되기 위한 대가지불을 요구한다 성경은 제자가 되는 것을 구원받는 것과 동일시 하고 있다 . 제자가 되는 것은 사역자의 조건을 말하는 것이 아니다 그것은 영생의 조건이다 . . 제자가 되기 위한 영생을 얻기 위해 우리가 치러야 할 조건 ,

눅 만약 누가 내게 와서 그의 아버지와 어머니와 아내와 자녀들과 형제들과 1426. , 자매들 그뿐 아니라 자기 자신의 생명을 또한 미워하지 않으면 그는 내 제자가 , , 될 수 없느니라 . 눅 그리고 자기 십자가를 나르지 떠맡지 않고 나를 좇아 오는 누구든지 내 1427. ( ) , 제자가 될 수 없느니라 . 눅 이는 망대를 세우려고 의도하는 너희 중의 누가 먼저 앉아서 그가 그것 1428. , , 을 마치기에 충분한 것을 가지고 있는지 그 비용을 계산하지 않겠음이냐 , ? 눅 그가 기초를 놓은 후에 그것을 마칠 수 없으면 아마도 그것을 바라보는 1429. , , 모든 이들이 그를 조롱하기 시작하지 않을까 하느니라 . 눅 말하되 이 사람이 짓기 시작하였으나 마칠 수 없었느니라 1430. , , . 눅 아니면 다른 왕을 대적해 전쟁을 치를 어떤 왕이 먼저 앉아서 이만으로 1431. , 그를 대적하러 오는 저를 그가 일만으로 맞설 수 있는지 상의하지 않느냐 ?
(2) Any application for the renewal of any right or interest that lapses within a specified period of time, as specified in any policy, statutory or administrative framework applicable to such right or interest, must be made in accordance with the relevant provision of the corresponding KwaZulu-Natal policy, statutory or administrative framework.

(3) In the absence of any corresponding KwaZulu-Natal policy, statutory or administrative framework as contemplated in subsections (1) or (2), the applicable Eastern Cape framework in accordance with which the right or interest was acquired, allocated, obtained, recognised or vested, is hereby recognised as the relevant KwaZulu-Natal policy, statutory or administrative framework, as the case may be, for as long as that right or interest exists.

Validation of executive and administrative actions 5 .(1) All executive and administrative actions relating to any matter pertaining to the 5 .(1) All executive and administrative actions relating to any matter pertaining to the administration of the Umzimkhulu Local Municipality and the local communities within its area of jurisdiction before the commencement of this Act, performed in good faith by any functionary or official contemplated in subsection (2), are hereby regarded to have been validly performed - (a) as if the required legal basis, including, but not limited to, delegations, assignments, powers of attorney, service level agreements or service delivery agreements, had been in existence at the time of such actions being performed; or (b) where the then existing legal basis including, but not limited to, delegations, assignments, powers of attorney, service level agreements or service delivery agreements, was not fully complied with.

(2) For purposes of this section, 'functionary' or 'official' means - (a) a member of the Executive Councils of the Eastern Cape and KwaZulu-Natal; (b) an office-bearer or member of the Umzimkhulu, Alfred Nzo and Sisonke Municipal Councils; and (c) an official within - (i) the Provincial Governments of the Eastern Cape and KwaZulu-Natal; (ii) the Umzimkhulu Local Municipality and the Alfred Nzo and Sisonke District Municipalities; and (iii) any provincial organ of state or provincial public entity.
2/12

1§-22§	Salla Kuva
Toimihenkilöt
Marika Pylkkö	Jolanda Havisalmi
Minttu Hänninen
Suvi Lehikoinen
Venla Nikula

Myönnettiin läsnäolo- ja puheoikeus Elisa Alopaeukselle.

- 3. Esityslistan hyväksyminen

Hyväksyttiin esityslista muutoksineen.

- 4. Edellisen kokouksen pöytäkirjan hyväksyminen

Hyväksyttiin kokouksen 7/2018 pöytäkirja.

- 5. Posti
- - Lastentarha-lehti
- - Haalarimerkit + lasku
- - Kadettitoverikunnan vuosijuhlakutsu
- 6. Uusien jäsenten hyväksyminen

Ei uusia jäseniä hyväksyttävänä.

- 7. Ilmoitusasiat
- 8. Talous
- 8.1 Tilien saldot
- 8.1.1 Käyttötili + 6594,76 €
- 8.1.2 Vuosijuhlatili +198,91 €
- 8.1.3 Eben laulun tili +922,67
3	3.5 Memahami konsep latihan peningkatan derajat kebugaran jasmani yang terkait dengan kesehatan (daya tahan, kekuatan, komposisi tubuh, dan kelenturan) dan pengukuran hasilnya	Kebugaran jasmani	basket • Siswa mampu menjelaskan tujuan utama dalam permainan bola basket • Siswa mampu menjelaskan Teknik dasar pada permainan bola basket • Siswa mampu menjelaskan tentang pengertian dari kebugaran jasmani • Siswa mampu menyebutkan dan menjelaskan unsur-unsur yang ada pada kebugaran jasmani • Siswa mampu menjelaskan pengertian dari recovery • Siswa mampu menyebutkan macam-macam tes kebugaran jasmani • Siswa mampu menjelaskan pengertian dari peregangan dinamis	16 dan 28 27 18 19 , 20, 22 dan 23 21 24,29 dan 30 25	PG dan Essay Essay PG PG PG PG dan Essay PG
SAAPS 3 (REVISED MAY 2019) ILLUSTRATIVE REPORTS

generally not identifiable and open to consistent evaluation or measurement 28 against identified criteria. Consequently, the opinion expressed on the financial statements does not extend to the information contained in these reports as the auditor has no basis for concluding that the information is properly stated. However, the auditor, in accordance with ISA 720 (Revised), has a responsibility to read the other information. Then the auditor must consider whether there is any material inconsistency between the other information and the financial statements, on the one hand, and the other information and the auditor's 29 knowledge obtained in the audit, on the other hand . ISA 720 (Revised) has been used to determine that the Directors' Report, the Audit Committee's Report (when applicable) and the Company Secretary's Certificate (when applicable) meet the 30 definition of 'other information' in terms of ISA 720 (Revised) . ISA 720 (Revised) requires that the auditor's report must include a separate section that identifies the other information, if any, obtained by the auditor prior 31 to the date of the auditor's report . In South Africa, the Directors' Report, the Audit Committee's Report (when applicable) and the Company Secretary's Certificate (when applicable) will be specifically identified as other information in that section. In the paragraph headed 'Other Reports Required by the Companies Act' and 'Other Matter - Reports Required by the Companies Act ', as contained in the independent reviewer's report and those auditor's reports in which a disclaimer of opinion has been expressed, respectively, we have used wording drawn from ISA 720 (Revised). The IAASB has issued a non-authoritative publication developed by the Auditor Reporting Implementation Working Group that deals, in part, with other information in terms of ISA 720 (Revised):

- • Reporting: Frequently Asked Questions - This publication • Reporting: Frequently Asked Questions - This publication addresses commonly asked questions on the new and revised auditor reporting standards, including questions on key audit matters, and other information.

Appendix II, Examples of reports, documents and information that may be determined to be other information, provides further guidance on the identification of other information in terms of ISA 720 (Revised) in the South Africa context.

45 of 189
Vroue, jeug en ander kwesbare mense word opgelei in Projekbe- stuur en Onderne- mingsbestuur vir 'n Volhoubare Oes	Sluit kwotas vir deelnemers (bv. 50% van vroue) by opleidings in.	VE	DBVO	Onder Uitset 2.2 - VE- begroting	Hoog	Voor opleiding oor volhoubare praktyke
Vroue, jeugdiges en ander kwesbare mense word as personeel in die oes en by die verwerkings- en ver- pakkingsaanleg aange- stel.	Sluit kwotas vir vroue, jeug en ander kwesbare mense in as personeel vir oes en by die verwerkings- en verpakkings- aanleg.	VE	DBVO	Onder Uitset 2.1 - VE- begroting	Hoog	Voor die oes en die bedryf van die aanleg.
Risiko 2- Risiko van onvoldoende Tyefu- gemeenskaps- betrokkenheid	Belanghebbende kartering en konsulta- sie plan om gemeen- skappe by die Aloe Ferox waardeketting bedrywighede te betrek.	Belanghebbende kartering identifiseer elke belange- groep wat geraadpleeg moet word en hul rol in Aloe Ferox se oes, verwerking en ver- pakking. Konsultasieplan sluit datums van vergade- rings, plek, lys van genooides en agendas in.	VE	DBVO	Onder Uitset 2.1 - VE begroting	Hoog	Voordat konsultasies met gemeenskap- pe begin word
Risiko 3- Bekommernis- se of griewe wat deur Tyefu- gemeenskaps- lede geopper word in die ontwerp en in die ontwerp en	Projek GRM operasioneel	GRM is gefinaliseer en operasioneel, insluitend gedrukte griefindienings- vorms wat in elke gemeen- skap beskikbaar is.	DBVO	VNOP	SOS begroting	Hoog	Voor die uitvoer van Uitset 1.2- aktiwiteite
word in die ontwerp en	Risiko 3- Bekommernis- se of griewe wat deur Tyefu- gemeenskaps- lede geopper word in die ontwerp en in die ontwerp en	GRM versprei aan belanghebbendes en	Belanghebbendes wat in belangegroepkartering geïdentifiseer word, word	VE	DBVO	Onder Uitset 2.2 - VE begroting	Hoog	Einde van konsultasietyd perk.
###### SAMKOMULAG

Framsýn, stéttarfélag og Fjallalamb hf. gera með sér svohljóðandi samkomulag um kaup og kjör starfsfólks í sláturhúsi fyrirtækisins á Kópaskeri. Samkomulagið gildir í sláturtíðinni 2011 og skal endurskoðað fyrir sláturtíðina 2012.

- 1.0 Skráning vinnutíma

Greiða skal starfsmönnum samkvæmt stimpilklukku, þó ekki minna en starfshlutfall þeirra segir til um samkvæmt ráðningarsamningi sem gera skal við starfsmenn við upphaf ráðningar. Starfsfólki er skylt að nota stimpilklukkuna þegar það mætir til vinnu og eins þegar það lýkur vinnu.

- 2.0 Laun í sláturtíð

FL2	Mán.laun	Dagv.	Yfirv.
Byrjunarlaun	176.742	1.019,68	1.835,47
Eftir 1 sláturtíð	178.307	1.028,71	1.851,72
Eftir 3 sláturtíð	179.895	1.037,88	1.868,21
Eftir 5 sláturtíð	181.507	1.047,18	1.884,95
Eftir 7 sláturtíð	183.143	1.056,61	1.901,94

FL3	Mán.laun	Dagv.	Yfirv.
Byrjunarlaun	179.895	1.037,88	1.868,21
Eftir 1 sláturtíð	181.507	1.047,18	1.884,95
Eftir 3 sláturtíð	183.143	1.056,61	1.901,94
Eftir 5 sláturtíð	185.955	1.072,84	1.931,14
Eftir 7 sláturtíð	186.941	1.078,53	1.941,38

Til sértækra starfa í sláturtíð teljast þau störf sem unnin eru á sláturlínu frá réttarstjóra og út fláningu, innanúrtökumenn og yfirráðskona. Þetta á einnig við um fasta starfsmenn í frosti. Þá er orlofs- og desemberuppbót innifalin í launum. Orlofsuppbót er kr. 15,- og desember-uppbót er kr. 27,- samtals kr. 42,- per tíma og tekur þeim breytingum sem verða á aðalkjara-samningi Framsýnar og Samtaka atvinnulífsins.

Laun ungmenna skulu vera eftirfarandi í sláturtíð: Laun 17 ára eru 95% af byrjunarlaunum FL2 eða FL3 allt eftir því hvaða störfum þeir gegna. Sama á við laun 16 ára, þau skulu vera 90% af byrjunarlaunum. Laun 15 ára skulu vera 75% af byrjunarlaunum og 14 ára 65% af sama stofni. Unglingar sem ráðnir eru í tímabundin verkefni s.s. að pakka afurðum fá ekki greiddan fastan kaupauka.

- 3.0 Kaupaukakerfi

Meðan ekki er tekið upp fast kaupaukakerfi hjá fyrirtækinu gilda eftirfarandi reglur um greiðslur kaupauka:

- a) Starfsmenn sem sinna sértækum störfum (sjá fylgiskjal II) skulu fá greiddar kr. 222,- í fastan kaupauka fyrir hverja dagvinnustund. Ekki er greiddur kaupauki í yfirvinnu.
- b) Starfsmenn sem sinna almennum störfum(sjá fylgiskjal II) skulu fá greiddar kr.143,- í fastan kaupauka fyrir hverja dagvinnustund. Ekki er greiddur kaupauki í yfirvinnu.
- c) Yfirmatráðskona fær ekki kaupauka, þess í stað fær hún 30% fast álag á laun í sláturtíð.
- d) í kjötvinnslu fyrirtækisins skulu fá greiddar kr. 143,- fyrir hverja d) í kjötvinnslu fyrirtækisins skulu fá greiddar kr. 143,- fyrir hverja dagvinnustund enda séu þeir tilbúnir að taka að sér aukin verkefni í sláturtíð. Í
2/09/2014	T2014/079 BURGER &	7 919.86	Voorsieningsketting Advertensies
14/10/2014	KOERANT ADVERTENSIE	16 795.92	Voorsieningsketting Advertensies
14/10/2014	KOERANT ADVERTENSIE	7 536.77	Voorieningsketting Advertensies
14/10/2014	KOERANT ADVERTENSIE	7 919.86	Voorsieningsketting Advertensies
10/11/2014	T2014/088/087/063 : KOERANT ADVERTENSIE	543.86	Voorsieningsketting Advertensies
12/11/2014	ADVERTENSIE IN VERSKILLENDE KOERANTE	9 069.14	Voorsieningsketting Advertensies
8/12/2014	ADVERTENSIE IN KOERANTE	8 302.95	Voorsieningsketting Advertensies
8/12/2014	THE BURGER & ARGUS	6 387.49	Voorsieningsketting Advertensies
8/12/2014	ADVERTENSIE IN KOERANTE	22 321.24	Voorsieningsketting Advertensies
8/12/2014	ADVERTENSIE IN KOERANTE	-22 321.24	Voorseningsketting Advertensies
8/12/2014	ADVERTENSIE IN VERSKILLENDE KOERANTE	22 321.24	Voorseningsketting Advertensies
18/12/2014	ADVERTENSIE IN VERSKILLENDE KOERANTE	9 452.23	Voorsieningsketting Advertensies
4/02/2015	T2014/078/095 TENDER	18 703.99	Voorsieningsketting Advertensies
4/02/2015	T2014/096/097 :TENDER	11 083.95	Voorsieningsketting Advertensies
4/02/2015	T2014/098/099 KOERANT ADVERTENSIE	10 601.51	Voorsieningsketting Advertensies
4/02/2015	T2014/097 KOERANT ADVERTENSIE	-11 083.95	Voorsieningsketting Advertensies
4/02/2015	T2015/001/005/006/	11 083.95	Voorsieningsketting Advertensies
4/02/2015	T2015/002/003/004	-18 703.99	Voorseningsketting Advertensies
4/02/2015	IMPLEMENTERING VAN VERSIENINGSKETTING ADVERTENSIE	18 703.99	Voorsieningsketting Advertensies
10/03/2015	T2015/016/017/018/01 ADVERTENSIES	6 874.44	Voorseningsketting Advertensies
10/03/2015	T2015/012/013/014 : ADVERTENSIES	7 658.10	Voorsieningsketting Advertensies
7/04/2015	T2015/016/017/018/01 ADVERTENSIES	7 150.44	Voorsiningsketting Advertensies
7/04/2015	T2015/016/017/018/01 ADVERTENSIES	5 256.93	Voorsieningsketting Advertensies
13/05/2015	T2014/055 ADVERTENSIES	13 620.51	Voorsieningsketting Advertensies
13/05/2015	IMPLEMENTERING VAN VOORSIENINGSKETTING ADVERTENSIE	11 194.23	Voorsieningsketting Advertensies
13/05/2015	BURGER & ARGUS KOERANTE ADVERTENSIE	16 758.30	Voorsieningsketting Advertensies
5/06/2015	BURGER & ARGUS KOERANTE ADVERTENSIE	18 473.05	Voorsieningsketting Advertensies
5/06/2015	KOERANT ADVERTENSIE: DIE BURGER	13 620.51	Voorsieningsketting Advertensies
5/06/2015	T2014/075/076/080 :KOERANT ADVERTENSIE	-18 473.05	Voorsieningsketting Advertensies
5/06/2015	T2014/084/085/086 KOERANT ADVERTENSIE	18 473.05	Voorsieningsketting Advertensies
31/07/2014	REF :BESTELLINGSNOMMER NO :4073	46 141.92	Openbare Betrekkinge
14/10/2014	KENNISGEWING IN VERSKILLENDE PLAASLIKE KOERANTE	11 613.53	Openbare Betrekkinge
4/02/2015	RADIO-UITSENDING :VALLEY FM	33 600.00	Openbare Betrekkinge
7/04/2015	WORLD TB DAY CAMPAING	9 402.90	Openbare Betrekkinge
5/06/2015	VOLBLAD & DIENS	234 020.16	Openbare Betrekkinge
5/06/2015	VOLBLAD :DIZINDABA NEWS	22 607.68	Openbare Betrekkinge
5/06/2015	VOLBLAD ADVERTENSIE DIENSLEWERING	305 383.43	Openbare Betrekkinge
5/06/2015	VOLBLAD :DIZINDABA NEWS	-22 607.68	Openbare Betrekkinge
5/06/2015	VOLBLAD :DIZINDABA NEWS	22 607.68
[For audits of financial statements for financial periods beginning on or after 15 June 2019] [Delete block if not applicable] Basis for Qualified Opinion ABC Proprietary Limited is part of a large group of companies and has extensive related party transactions with other companies in the group. Contrary to the requirements of IAS 24, Related party disclosures , the directors have not disclosed ABC Proprietary Limited's related party relationships with other group companies, or the transactions and balances with these parties in the accompanying financial statements. We have not included the omitted information in our auditor's report as it was impracticable to do so. Weconducted our audit in accordance with International Standards on Auditing (ISAs). Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of our report. Weare independent of the company in accordance with the Independent Regulatory Board for Auditors ' Code of Professional Conduct for Registered Auditors (IRBA Code) and other independence requirements applicable to performing audits of financial statements in South Africa. We have fulfilled our other ethical responsibilities in 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 qualified opinion.

######## 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.
L-ewwel rapport dwar l-Impenji mill- 2018 ippreżenta (f'ordni kronoloġika) l -Impenji 'awtonomi' tal - Istati Membri li ġejjin: 8 : L-Impenn Grieg dwar il- Fiduċja fl -Istatistika ġie ffirmat fid -29 ta' Frar 2012 mill- Il- Greċja Greċja Prim Ministru Grieg u mill-Membru tal- Kummissjoni Ewropea responsabbli għat -tassazzjoni u l-unjoni doganali, l-awditjar u l- ġlieda kontra l -frodi. 9 : L-Impenn dwar il- Fiduċja fl -Istatistika ġie ppreżentat fl - abbozz ta' liġi tal - baġit L- Iżvezja Iżvezja tal- Gvern Żvediż għall - 2017. Sussegwentement, dan ġie ppubblikat ukoll fuq is -sit web tal- istitut tal- istatistika Żvediż. 10 : Il-Gvern tas-Slovenja adotta l-Impenn dwar il- Fiduċja fl -Istatistika fil- Is-Slovenja 5 ta' Jannar 2017. Sussegwentement, dan ġie ppubblikat, flimkien mas -sommarju korrispondenti taċ - ċittadini, fuq is -sit web tal-istitut tal-istatistika Sloven. 11 : L- Impenn Irlandiż dwar il - Fiduċja fl -Istatistika ġie adottat mill -Gvern tal-Irlanda L-Irlanda fit-30 ta' Mejju 2017 u sussegwentement ġie ppubblikat fuq is -sit web tal-istitut tal-istatistika Irlandiż. 12 : Fil-31 ta' Mejju 2017, l- Impenn Belġjan dwar il - Fiduċja ġie approvat mill - Il- Belġju Belġju Kumitat ta' Konsultazzjoni, fejn huma rrappreżentati l -gvern federali u l-gvernijiet tar- reġjuni u tal- komunitajiet, u sussegwentement ġie ppubblikat fuq is -sit web tal-istitut tal-istatistika federali Belġjan u tal -awtoritajiet tal- istatistika reġjonali. : L-Impenn Rumen dwar il- Fiduċja ġie adottat mill -gvern Rumen fil- laqgħa Ir-Rumanija 13 tiegħu tad -9 ta' Ġunju 2017 . Għall -gvern Malti, il-Prim Ministru ffirma l-Impenn dwar il- Fiduċja fl -Istatistika fis- Malta: 14 17 ta' Mejju 2018 .

Minn dak iż - żmien 'l hawn ġew stabbiliti l - Impenji 'awtonomi' ġodda li ġ ejjin:

Iċ - Ċekja: L-Impenn dwar il- Fiduċja fl -Istatistika fir- Repubblika Ċeka ġie ppubblikat fit - Iċ - Ċekja: L-Impenn dwar il- Fiduċja fl -Istatistika fir- Repubblika Ċeka ġie ppubblikat fit - - Ċekja: 28 ta' Frar 2018 fuq is-sit web tal-awtorità nazzjonali tal-istatistika.

Dan jirrifletti d- dispożizzjonijiet rispettivi tar -Regolament (KE) Nru 223/2009, u jiddikjara li
SAAPS 3 (REVISED MAY 2019) ILLUSTRATIVE REPORTS

#### 3. Unmodified conclusion - ISRE 2400 (Revised): Independent reviewer's report on a complete set of general purpose financial statements prepared in accordance with a fair presentation framework

The illustrative report below is the unmodified independent reviewer's report on the statutory annual financial statements of a company in terms of the Companies Act, 2008 (No. 71 of 2008) (Companies Act) which include the financial statements and the directors' report required by the Companies Act. The financial statements are prepared in accordance with a general purpose financial reporting framework that achieves fair presentation. This report illustrates the application of ISRE 2400 (Revised) regarding the independent reviewer's report on the financial statements and draws from ISA 720 (Revised) with respect to the directors' report, and the requirements of the Companies Act. The adaptations contained in the illustrative report are referenced to the appropriate notes (N1 - N15) of Part A.

Circumstances include: Independent review of a complete set of financial statements. • The financial statements are prepared for a general purpose by • management of the entity in accordance with the International Financial Reporting Standard for Small and Medium-sized Entities. Memorandum of Incorporation does not provide for the appointment of an • audit committee and a company secretary. The independent reviewer has concluded an unmodified (i.e. 'clean') • conclusion is appropriate based on the evidence obtained.

###### Independent Reviewer's Report

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

###### Report Report on the Financial Statements

Wehave Wehave reviewed the financial statements of ABC Proprietary Limited set out [N3] 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

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