ahmedheakl/docatlas_instruct huggingface dataset:
SAAPS 3 (REVISED MAY 2019) ILLUSTRATIVE REPORTS

#### 6. Unmodified opinion - Financial statements (IFRS for SMEs): Auditor's responsibilities are included in an Appendix

Circumstances include: Audit of a complete set of financial statements of a private company in terms of the • Companies Act of South Africa using a fair presentation framework. The audit is not a group audit (i.e. ISA 600 does not apply). Financial statements of a company in accordance with the International Financial • Reporting Standard for Small and Medium-sized Entities and the requirements of the Companies Act of South Africa. Based on the audit evidence obtained, the auditor has concluded that a material • uncertainty does not exist related to events or conditions that may cast significant doubt on the entity's ability to continue as a going concern . Key audit matters have not been communicated. • Memorandum of Incorporation does not provide for the appointment of an audit • committee and a company secretary. The auditor has determined that the other information includes the Directors' Report prepared in terms of the Companies Act of South Africa. The auditor has obtained all of the other information prior to the date of the auditor's • reports and has not identified a material inconsistency between the other information and the financial statements or between the other information and the auditor's knowledge obtained in the audit or a material misstatement of the other information. The auditor has concluded an unmodified (i.e. 'clean') opinion is appropriate • based on the audit evidence obtained. The auditor has decided to include the description of his responsibilities for the • audit of the financial statements in an appendix to the auditor's report .

###### Independent Auditor's Report

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

We have audited 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.

59 of 189
[For audits of financial statements for financial periods beginning on or after 15 June 2019] [Delete block if not applicable] Basis for Qualified Opinion Included in accounts payable is an amount of Rxxx. The company did not have adequate internal controls to maintain records of accounts payable for goods and services received but not yet paid. We were unable to obtain sufficient appropriate audit evidence to substantiate the accruals disclosed in note x to the financial statements. As a consequence, we were unable to determine whether any adjustments were required to the financial statements arising from accounts payable and accruals not brought to account or incorrectly stated. 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.
SAAPS 3 (REVISED MAY 2019) ILLUSTRATIVE REPORTS

Our opinion on the consolidated and separate financial statements does not cover the other information and we do not and will not express an audit opinion or any form of assurance conclusion thereon. In connection with our audit of the consolidated and separate financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the consolidated and separate financial statements or our knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work we have performed on the other information obtained prior to the date of this auditor's report , 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 Consolidated and Separate Financial Statements

The directors are responsible for the preparation and fair presentation of the consolidated and separate 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 consolidated and separate financial statements that are free from material misstatement, whether due to fraud or error. In preparing the consolidated and separate financial statements, the directors are responsible for assessing the group's and 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 group and / or the company or to cease operations, or have no realistic alternative but to do so.

######## Auditor's Responsibilities for the Audit of the Consolidated and Separate Financial Statements

Our objectives are to obtain reasonable assurance about whether the consolidated and separate 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 arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these consolidated and separate financial statements. As part of an audit in accordance with ISAs, we exercise professional judgement and maintain professional scepticism throughout the audit. We also:

- • and assess the risks of material misstatement of the consolidated and • and assess the risks of material misstatement of the consolidated and separate financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is

86 of 189
#### 24.Qualified opinion - Misstatement: Disclosures of related party relationships, transactions and balances not presented

Circumstances include: Audit of a complete set of financial statements of a private company in terms of the • Companies Act of South Africa using a fair presentation framework. The audit is not a group audit (i.e. ISA 600 does not apply). The directors of the company have not made certain disclosures in the financial • statements as required by IFRS. The auditor does not identify those non- disclosures in the auditor's report as it is impracticable to do so due to the extent of the disclosures. Based on the audit evidence obtained, the auditor has concluded that a material • uncertainty does not exist related to events or conditions that may cast significant doubt on the entity's ability to continue as a going concern . Key audit matters have not been communicated. • Memorandum of Incorporation does not provide for the appointment of an audit • committee and a company secretary. The auditor has determined that the other information includes the Directors' Report prepared in terms of the Companies Act of South Africa . The auditor has obtained all of the other information prior to the date of the auditor's • reports and has not identified a material inconsistency between the other information and the financial statements or between the other information and the auditor's knowledge obtained in the audit or a material misstatement of the other information. The auditor has concluded the matter above is material but not pervasive to the • financial statements and a modified (i.e. ' qualified ') opinion is appropriate based on the audit evidence obtained.

###### Independent Auditor's Report

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

We have audited 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.
## Член 39

(1) Од страна на Здружението се определува начинот на создавање и чување на документите/записите и тоа: - кои целосно и изворно ги создава и чува во хартиен облик, а кои од нив ќе ги дигитализира; - кои изворно и целосно ги создава и чува во електронски облик и за архивскиот материјал обезбедува хартиена копија; - кои одразуваат една и иста активност, а дел од нив е создаден во хартиен, а друг дел во електронски облик, Здружението и двата вида ги поврзува со упатници и индекси. (2) Здружението долгорочно чува три главни видови на електронски документи/записи: - кои прикажуваат една активност или заклучување (документи создадени со обработка на текст, електронска пошта и сл.); - бази на податоци во кои се чуваат сложени и опсежни документи и податоци, динамички обликувани и периодично ажурирани; - дигитални информациски објекти, составени од статички и динамички елементи (веб страници и сл.)

## План на архивски знаци, Листа на архивски материјал и Листа на документарен материја со рокови за негово чување Член 40

Планот на архивски знаци , Листата на архивски материјал и Листата на документарен материја со рокови за негово чување се вградуваат во софтверот за управување со електронските документи, уште за време на обликувањето на електронскиот ситем на Здружението, пред да настане било кој електронски запис.

## Обезбедување автентичност и целовитост на електронските документи

## Член 41

Автентичноста на електронските документи се обезбедува со: придржување кон метаподатоците; правото на пристап; постапки за заштита од оштетување/ уништување на записите и носачите; изработка на записи за создавање веродостоен примерок и документација за предавање на документите за трајно чување.

## Носачи на електронски записи Член 42

Изборот на носачите се врши врз основа на : - бараниот степен на интегритет на документите/записите и податоците и примена на технологија што спречува секаква измена на забележаните документи/записи и податоци. - постапката за миграција на документите/записите да биде спроведена најмалку 2 -3 години пред да истече рокот на траење на носачот.

## Документи кои долгорочно се чуваат и зачестеност во нивното користење Член 43
- - Жами битирувчилардан МДҳимоя қиладиганлар сони - 4 нафар ;
- - Жами битирувчилардан ЯДА топширадиганлар сони - 4 нафар ;
- - Соха корхоналари муаммоларига бағишланган ;
- - МДлар сони - 4 та (100%) ;
- МДларнинг 3 та (75%) сига соха корхоналаридан раҳбарлар тайинланган .

Битирувчи курсларда 'Гуманитар ва ижтимоий - иқтисодий фанлар' бўйича ЯДАга тайёргарлик бўйича амалга оширилаётган ишлар. Ўзбекистон Республикаси 'Таълим тўғрисида'ги Қонунининг 26 - моддасига, Ўзбекистон Республикаси Президентининг 2018 йил 5 июндаги ПҚ -3775- сон 'Олий таълим муассасаларида таълим сифатини ошириш ва уларнинг мамлакатда амалга оширилаётган кенг қамровли ислоҳотларда фаол иштирокини таъминлаш бўйича қўшимча чора - тадбирлар тўғрисида'ги қарори, 2005 йил 30 сентябрдаги №217 - сонли 'Олий таълим муассасаларида талабалар билимини баҳолашнинг рейтинг тизими тўғрисидаги муваққат Низоми' асосида филиалнинг мавжуд таълим йўналишларининг битирувчи курсларидаги 364 нафар талабалар учун «Гуманитар ва ижтимоий - иқтисодий фанлар» фанидан Якуний Давлат Аттестацияси «Тест» шаклида ўтказилиши режалаштирилди. Якуний Давлат Аттестация комиссия аъзолари таркиби шакллантирилиб, тасдиқлаш учун киритилди. Якуний Давлат Аттестацияси филиалнинг барча таълим йўналишларининг 2017/2018 ўқув йили учун тасдиқланган ўқув режадаги 1 - блок фанларидан, яъни, «Ўзбекистон тарихи», «Миллий ғоя: асосий тушунча ва тамойиллар», «Фалсафа», «Диншунослик», «Иқтисодиёт назарияси» фанларидан ишчи ўқув дастурлари асосида тузилган саволлар орқали ўтказилади. Шунингдек, Ўзбекистон Республикаси Президенти Ш.Мирзиёевнинг Ватанимиз тарихини ўрганиш ҳақидаги, унинг равнақини белгилаб берувчи назарий ва амалий йўл - йўриқлар ҳақидаги маърузалари, нутқлари ҳамда Олий Мажлисга Мурожаатномаларидаги масалалар ҳам киритилган. ЯДА Дастури (ўзбек ҳамда рус гуруҳлари учун) филиал ўқув - услубий бўлим бошлиғи билан келишилган ҳолда, ўқув ишлари бўйича директор ўринбосари томонидан тасдиқланди. Тасдиқланган дастур бўйича барча битирувчи курс талабалари билан учрашувлар ташкил қилиниб, Якуний давлат аттестациясини ўтказилиши тартиби барча талабаларга етказилди. Шунингдек, ЯДА дастури факультетнинг эълонлар доскасига жойлаштирилди. ЯДА дастури бўйича битирувчи курсларнинг битирув олди амалиёти тугаши даврида, яъни, 3 майдан 7 май кунлари консультациялар ўтказиш жадвали ишлаб чиқилди ҳамда ўқув - услубий бўлим бошлиғи билан келишилган ҳолда, ўқув ишлари бўйича директор ўринбосари томонидан тасдиқланди. Ҳозирда якуний давлат аттестацияси учун тестлар базаси
मेरा धमथ जानों की रक्षा करता है। इसी कारण , बिना बकसी अबधकार के बकसी की हत्या करना , तर्ा दू सरों पर बकसी िी प्रकार की ज़्यादती करना हराम ठहराया है , चाहे िह मौबखक रूप से ही क्यों न हो। िबल्क यह िी हराम बकया है बक इनसान अपने आप पर ज़्यादती करे ; उसने बकसी इनसान को अपनी िुबद्ध को भ्रि करने , या अपने स्िास््य को नि करने , या खुद की हत्या करने की अनुमबत नहीं दी है। मेरा धमथ इस्लाम स्ितंत्रता की गारं िी देता है और उसे बनयंबत्रत करता है। इस्लाम में , इनसान सोचने - बिचारने , खरीदने , िेचने , व्यापार करने और कहीं िी आने - जाने के बलए स्ितंत्र है , तर्ा उसे जीिन की अच्छी चीजों का आनंद लेने की स्ितंत्रता प्राप्त है , चाहे िह खाई जाने िाली चीज हो , या पी जाने िाली , या पहनी जाने िाली या सुनी जाने िाली चीज , जि तक बक िह कोई बनबषद्ध ( हराम ) कायथ न करे , जो उसे या दू सरे को नुक़सान पहुूँचाता हो। मेरा धमथ स्ितंत्रता को बनयंबत्रत करता है ; अतः िह बकसी को दू सरे पर अत्याचार करने की अनुमबत नहीं देता है , न ही बकसी व्यबि को अपने बनबषद्ध सुखों को अपनाने की छू ि देता है , जो उसके धन , उसकी खुशी और उसकी मानिता को नि कर देते हैं। यबद आप उन लोगों को देखें बजन्होंने अपने आपको हर चीज में स्ितंत्रता दे रखी है और जो िी उनके मन की इच्छा होती है उसकी पूबतथ में कसर नहीं छोडते , िग़ैर इसके बक उन्हें कोई धमथ या िुबद्ध रोक - तो आप देखेंगे बक िे दु ख और संकि के बनम्नतम स्तरों में जी रहे हैं , तर्ा आपदेखेंगे बक उनमें से कु छ बचंता से छु िकारा पाने के बलए आत्महत्या करना चाहते हैं। मेरा धमथ मुझे खाने , पीने , सोने और लोगों से िात करने के िेहतरीन बशिाचार बसखाता है। मेरा धमथ मुझे खरीदने और िेचने और अबधकारों को माूँगने में सहनशीलता बसखाता है। मेरा धमथ मुझे अन्य धमों के लोगों के सार् सबहष्णुता की बशक्षा देता है ; अतः मैं उनके सार् अन्याय नहीं करता , न ही मैं उनक सार् िुरा करता हूँ। िबल्क मैं उनका िला करता हूँ तर्ा उन तक अच्छाई पहुूँचने की कामना करता हूँ। मुसलमानों का
მასში მითითებული საკითხი არის საკონსტიტუციო სასამართლოს განსჯადი საკონსტიტუციო სასამართლოს შესახებ კანონის მე - 19 მუხლის პირველი პუნქტის ,,ა' და ,,ე' ქვეპუნქტის შესაბამისად. სადავო საკითხები სადავო ნორმებთან მიმართებით არ არის გადაწყვეტილი საკონსტიტუციო სასამართლოს მიერ. სადავო საკითხი შეეხება საქართველოს კონსტიტუციის მე - 2 მუხლის მე - 3 პუნქტს და სადავო ნორმებზე მსჯელობა შესაძლებელია ნორმატიული აქტის კონსტიტუციურობაზე მსჯელობის გარეშე. აღნიშნული სარჩელის ტიპზე კანონმდებლობით ვადა არ არის დადგენილი.
SAAPS 3 (REVISED MAY 2019) ILLUSTRATIVE REPORTS

staat van veranderings in ekwiteit en die staat van kontantvloeie vir die jaar wat op daardie datum geëindig het, en aantekeninge tot die finansiële state, insluitende 'n opsomming van beduidende rekeningkundige beleid. Na ons mening is die finansiële state, in alle wesenlike opsigte, 'n redelike voorstelling van die finansiële stand van die ABC Eiendoms Beperk soos op 31 Desember 20X1, en van die maatskappy se finansiële prestasie en kontantvloeie vir die jaar wat op daardie datum geëindig het, ooreenkomstig die ' International Financial Reporting Standard for Small and Medium-sized Entities ' en die vereistes van die Maatskappywet van Suid - Afrika.

[Vir ouditverslae wat op of na 15 Junie 2019 uitgereik word, in verband met oudits van finansiële state vir finansiële periodes wat voor of op 14 Junie 2019 begin] [Verwyder blok indien nie van toepassing nie] Grondslag vir Mening Ons het ons oudit ooreenkomstig 'International Standards on Auditing' ('ISAs' ) uitgevoer. Ons verantwoordelikhede ingevolge daardie standaarde word verder beskryf in die Ouditeur se Verantwoordelikhede vir die Oudit van die Finansiële State- afdeling van ons verslag. Ons is onafhanklik van die maatskappy in ooreenstemming met artikels 290 and 291 van die 'Independent Regulatory Board for Auditors (IRBA)' se ' Code of Professional Conduct for Registered Auditors (Revised January 2018) ' , afdelings 1 and 3 van die ' Independent R egulatory Board for Auditors'' se ' Code of Professional Conduct for Registered Auditors (Revised November 2018) ' ( tesame die 'IRBA Codes') en ander onafhanklikheidsvereistes wat van toepassing is op oudits van finansiële state in Suid-Afrika. Ons het ons ander etiese verantwoordelikhede, soos van toepassing, ooreenkomstig die 'IRBA Code s ' en ooreenkomstig ander etiese vereistes wat van toepassing is op oudits in Suid-Afrika vervul. D ie 'IRBA Code s ' is konsekwent met ooreenstemmende artikels van onderskeidelik die ' International Ethics Standards Board for Accountants '' se ' Code of Ethics for Professional Accountants ' en die 'International Ethics Standards Board for Accountants'' se ' International Code of Ethics for Professional Accountants (including International Independence Standards) '. Ons glo dat die ouditbewyse wat ons verkry het, toereikend en toepaslik is om 'n grondslag vir ons ouditmening te bied.

[Vir oudits van finansiële state ten opsigte van finansiële periodes wat op of na 15 Junie 2019 begin] [Verwyder blok indien nie van toepassing nie] Grondslag vir Mening Ons het ons oudit ooreenkomstig 'International Standards on Auditing' ('ISAs' ) uitgevoer. Ons verantwoordelikhede ingevolge daardie standaarde word verder beskryf in die Ouditeur se Verantwoordelikhede vir die Oudit van die Finansiële State- afdeling van ons verslag. Ons is onafhanklik van die maatskappy in ooreenstemming

65 of 189
Til redaktionen,

Hermed oversigt over de seneste bornholmske projekter, som har fået tilskud fra Sparekassen Bornholms Fond:

## Fonden har på årets 4. uddelingsmøde uddelt kr. 1.078.250 til 28 projekter på Bornholm:

formål	tilskud
Rønne Havbad	Etablering af sauna og badedække på Galløkken	100.000
Hasle IF	Etablering af padel anlæg	25.000
BudoKan Bornholm	Udvidelse af ejendom	50.000
Galleri Rasch	Reetablering af udstillingsstedet	5.000
Værftet	Eat'n Talk og kvindecafé projekt	25.000
Henning Larsen	Sangbog med Bornholm i centrum	5.000
Idrættens Rejsefond	Støtte til rejseudgifter for børn og unge	100.000
Musikhuzet	Lyspakke til hovedscene	75.000
Grønbechs Gård	Forskningsprojekt med Malene Hartmann Rasmussen	20.000
Bornholms Træbådelaug	Færdiggørelse af dæksbåden "Ota"	75.000
Spillestedet	Rising Festival 2022	20.000
FlinkTrio	Koncerter plejecentrene Bornholm	10.000
Danske Baptisters Spejderkorps	Etablering af shelter	20.000
Bornholms Teater	Forestillingen Sne	50.000
DSTA (& Bornholms Træbådelaug)	Intro for unge til bådebyggerfaget & vedligehold af museets både	20.000
Bornholms Flygtningevenner	Frivillige arrangement	3.500
ACAB	Jubilæums katalog	15.000
Amatørstenhugger Lauget Bornholm	Strøm til kompressor	10.000
Bornholms Sommerrevy	Sommerrevy 2022	80.000
Undreværket	Bornholms Internationale Gadeteaterfestival	20.000
HighFiveGirls	Pige-camp om vedvarende energi	13.000
Raise Your Horns	Metal Festival	10.000
Nyker Idrætsforening	Renovering af bad- og omklædning	25.000
Østerlars Skytteforening	Skydning for blinde og svagtseende	25.000
Foreningen Folkemødet	Folkemødet 2022	250.000
Foreningen Økonomi- og Gældsrådgivning	Anskaffelse af PC	8.000
BANKEN Gudhjem	Soloudstilling	5.000
Bornholms Museum	Amtmand Stemanns gæstebøger	13.750
## 5. POHJAKARTTA

Liitä tähän tapahtuma-alueen pohjakartta. Pohjakartasta tulee käydä ilmi alkusammutuskaluston, ensiapupisteen, nestekaasun sekä palavien nesteiden käyttö- ja varastointipaikkojen, pelastusteiden ja muiden ajoreittien, poistumisreittien, aggregaattien ja tilapäisten rakennelmien sijainnit.