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

that results announcements on SENS and/or in the press that relate to information that has been audited or reviewed do not form part of the combination of documents that comprise an annual report, and are, therefore, not other information within the scope of ISA 720 (Revised).

Information that a listed entity may prepare on a voluntary basis for a specific stakeholder grouping, such as analysts, has a different purpose from that of an annual report. Such information, where presented separately from the annual report, does not form part of the combination of documents that comprise an annual report. Therefore, it is not other information within the scope of ISA 720 (Revised). If a report is an entity's annual report for the purpose of ISA 720 (Revised), all information contained therein, other than the financial statements and the auditor's report thereon, constitute other information. An entity's annual report may include information that has been the subject matter of an assurance engagement other than the audit of the financial statements. ISA 720 (Revised) does not contain a scope exemption for such information and it is therefore other information within the scope of ISA 720 (Revised). For the purpose of the illustrated reports of listed companies in this SAAPS, the company is assumed to have prepared an 'Annual Report' , which meets the definition of an annual report in ISA 720 (Revised), that may contain 'other 24 information' . ISA 720 (Revised) applies to all ISA audits and also affects the audits of non- listed entities. For the purposes of the illustrated reports in this SAAPS the 'other information' is described as '… The other information comprises the information included in [the document titled 'ABC Limited Integrated Report 20X1' and in the document titled 'ABC Limited Separate Financial Statements for the year ended 31 December 20X1' ] or [ the document titled 'ABC Proprietary Limited Annual Financial Statements for the year ended 31 December 20X1' ], which includes … as required by the Companies Act of South Africa. ' 25 26 The Directors' Report , the Audit Committee's Report (when applicable) and 27 the Company Secretary's Certificate (when applicable) form part of the annual financial statements prescribed by the Companies Act and they must be audited or reviewed, as and when applicable. The information (subject matter) is

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Fylgiskjal II

Nr.	Starfstaður	Stutt verklýsing, sjá nánar í gæðahandbók
1	Réttarstjóri	Skipulag, móttaka, mötun í banadilk Umsjón með einstaklingsskrán.
2	Bani	Raftöng
3	Bani 2	Stunga og upphengi
4	Klippari	Klippa haus og horn og setja haus niður
5	Bringuskurður	Rista og rífa skinn af bringu. Skera fyrir á kvið Taka dindilenda
6	Upphengir	Skera sepana á framfótum. Hengir upp á glennu
7	Y skurður	Rista fyrir á hálsi og rífa niður af skönkum
8	Y skurður	Rista fyrir á hálsi og rífa niður af skönkum
9	Háls	Skera eftir vélinda, setja klemmu, fjarlægja barka,vélinda og hálsæðar
10	Afturfætur	Klippa afturlappir, setja rasstappa,
11	Síðutjakkur	Gera vasa með hendi og flá niður á lærin með tjakk
12	Combi vél	Skankaskinn í klemmuna, hækiljárn í skrokk og hengir upp, skíði á braut
13	Framfætur	Klippa framfætur. Taka endagörn Taka dindil að rót
14	Eistu og mör	Setja eistu á disk og mör í skál
15	Kviðarhol	Taka vambastykki og setja á bandið, nýru og nýrmör
16	Brjósthol	Skera upp þind og hengja allt saman á krók. Hirða nýru (náraband)
17	Snyrting	Hryggæðar, fita og óhreinindi
18	Snyrting	Hryggæðar, fita og óhreinindi
19	Þvottur og nári	Skola brjósthol Skera nárafitu
20	Kjötmat	Kjötmat og mæling
21	Aðskilnaður	Skera innmat af krók,lifur, þind, hjörtu, lungu
22	Eistu	Hreinsa eistu
23	Pökkun	Koma innmat á pönnur eða poka og í kæli
24	Járn og gólf	Sótthreinsa hækiljárn, raða járnum á braut. Sjá um gólfsköfun og þrif
25	Kjötsalur	Flokka og raða í slátursal, bógbinda og stimpla
27	Klæðning 4 menn (5t)	Klæða og flytja í kæli
31	Frystir	Hleðslustjóri í frosti
32	Frystir 3 menn	Setja í frost og stafla í geymslur
35	Frystir niðri	Hlaða og tæma innyflafrysti. Hrímhreinsa Pakka og frysta blóð
36	Gærur	Skurður, kæling, hleðsla á gærum
37	Gærur	Skurður, kæling, hleðsla á gærum
38	Hausar	Klippa ull
39	Svíðing	Svíða hausa og lappir
40	Verkun	Sviðaverkun og sögun
41	Þrif niðri	Þrífa á neðri hæð samkv. Verklýsingu
42	Þrif uppi	Þrífa á efri hæð samkv. Verklýsingu
43	Þvottar og þrif	Þrífa ganga og sjá um klæðnað
44	Eldhús	Matráðskona
45	Eldhúsaðstoð	Morgunhjálp í eldhúsi 1-2 tímar
परोपकार को िढ़ािा देने का आह्वान करता है। जहाूँ तक इस्लाम के कु छ अनुयाबययों की पर्भ्रिता की िात है - चाहे िे कम हों या अबधक - तो बकसी िी पररबस्र्बत में धमथ पर दोषारोपण करना या इसके बलए दोषी ठहराया जाना जायज नहीं है। िबल्क िह इससे िरी ( बनदोष ) है। तर्ा पर्भ्रिता का पररणाम स्ियं पर्भ्रिों पर लौिता है ; क्योंबक इस्लाम ने उन्हें ऐसा करने का आदेश नहीं बदया र्ा ; िबल्क उसने उन्हें इससे रोका और मना बकया र्ा। बफर न्याय का तक़ाजा यह है बक उन लोगों की बस्र्बत को देखा जाए , जो िास्तबिक रूप से धमथ का पालन करने िाले हैं और और जो लोग इसके आदेशों और बनयमों को स्ियं पर और दू सरों पर लागू करने िाले हैं ; क्योंबक यह इस धमथ और इसके अनुयाबययों के प्रबत बदलों को श्रद्धा और सम्मान से िर देगा। इस्लाम ने मागथदशथन और अनुशासन की बकसी छोिी या िडी िात को उसपर प्रोत्साबहत बकए बिना , तर्ा बकसी िुराई या भ्रिाचार को उससे सािधान बकए बिना और उसके रास्ते से रोक बिना नहीं छोडा है। इस तरह , उसका मबहमामंडन करने िाले और उसके कमथकांडों का पालन करने िाले , सिसे सौिाग्यशाली लोग होते हैं , तर्ा िे आत्म - अनुशासन , अपने आपको अच्छे चररत्र और महान नैबतकता के गुणों पर प्रबशबक्षत करने के उच्चतम स्तर पर होते हैं , बजसकी उनके बलए बनकि और दू र के लोग तर्ा सहमत और असहमत गिाही देते हैं। जहाूँ तक के िल उन मुसलमानों की बस्र्बत को देखने की िात है , जो अपने धमथ में लापरिाही करने िाले , उसके सीधे रास्ते से ििकने िाले हैं - तो यह बकसी िी तरह न्यायोबचत नहीं है , िबल्क यह अन्याय मात्र है। अंत में , यह हर उस व्यबि के बलए एक बनमंत्रण है जो मुसलमान नहीं है बक िह इस्लाम को जानने और उसमें प्रिेश करने का इच्छक िने। और जो कोई इस्लाम में प्रिेश करना चाहता है , उसे के िल इस िात की गिाही देनी है बक अल्लाह के अलािा कोई सत्य पूज्य नहीं और मुहम्मद - सल्लल्लाहु अलैबह ि सल्लम - अल्लाह के रसूल हैं। बफर िह धमथ की उन िातों को सीखेगा बजनक द्वारा िह उसे अंजाम दे सके जो अल्लाह ने उसपर अबनिायथ बकया है। बजतना अबधक िह सीखेगा और कायथ करेगा , उसकी खुशी उतनी ही अबधक होगी और अपने पालनहार के पास उसका पद उतना ही ऊचा होगा।
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2. VERGUNNING AAN PERSONEELLEDE VAN DIE UNIVERSITEIT STELLENBOSCH 2.1 Dat vrystelling van saamgestelde onderriggelde verleen word aan: 2.1.1Voltydse/deeltydse permanente personeellede van die Universiteit Stellenbosch wat op die Universiteit se betaalstaat is en wat, met goedkeuring van die Raad, toegelaat word om vir 'n voltydse graad of diploma, of as spesiale student aan die Universiteit in te skryf.

2.1.2Voltydse/deeltydse permanente personeellede van die Universiteit Stellenbosch, wat op die Universiteit se betaalstaat is en wat om een of ander rede 'n skeidingspakket aanvaar het, onderhewig aan die volgende beperking: i) alhoewel die diensverhouding met personeelvermindering ten einde loop, is die Universiteit bereid om die werknemer, wat in daardie stadium aan die Universiteit Stellenbosch studeer, die volle voordeel ten opsigte van die vrystelling van saamgestelde onderriggelde te laat behou.

2.1.3Let daarop dat vrystelling van onderriggelde slegs toegestaan word op die onderriggelde komponent van die totale studiegelde.

Vir enige ander addisionele heffings soos byvoorbeeld programkostes, materiaalgelde, reiskostes, laboratoriumgelde en enige verenigingsgelde word daar nie vrystelling van enige gelde verleen nie.

Personeellede en aansoekers word ook daarop gewys dat enige addisionele komponente in terme van studiegelde (soos byvoorbeeld USB fooie) vir studente wat by die Bellvillepark kampus geregistreer is vir enige van die volgende byvoorbeeld MBA, MPA, MDiv, alle MPhil grade, Nagraadse diplomas en alle Honneursgrade nie vrygestel is vir onderriggeld vir daardie komponent nie en dat die betrokke student verantwoordelik is vir die betaling daarvan.

* Neem asseblief kennis dat deeltydse personeellede se onderriggelde op ŉ pro rata basis bereken word.
Nom i cognoms:\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ DNI: \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ Desitjo formar part de la Junta directiva de l'AFA i acceptar el càrrec i responsabilitat que s'acordi (els càrrecs són presidència, secretariat i tresoreria, vocal) Signatura*: \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ Barcelona, a \_\_\_ de \_\_\_\_\_ del 2022. *(El/La candidat/ signant autoritza a la publicació de la seva candidatura, juntament amb les dades aportades a l'efecte, per part de l'AFA, a través de la seva pàgina web i grups de WhatsApp, per afavorir el coneixement de les candidatures a tots els membres associats)
www.programtour.com

Tel 089-9246304, 087-5149753, 02-9481866, 02-9482065

และงานฝีมือพื้นเมืองต่างๆ มากมาย เช่น ผ้ าไหมอินเดีย, เครื่องประดับอัญมณี, ไม้ จันทน์หอมแกะสลัก, ของตกแต่งประดับบ้ าน ฯลฯ
เย็น	รับประทานอาหารค่า ณ ภัตตาคาร
ได้ เวลาอันสมควร นาเดินทางสู่สนามบินกรุงเดลลี
วั นที่ 6 กรุงเทพฯ
00.55 น.	เหิรฟ้ากลับสู่ สนามบินสุวรรณภูมิ กรุงเทพฯ โดย สายการบินไทย เที่ยวบิน ที่ TG 316
06.30 น.	คณะเดินทางกลับถึงสนามบินสุวรรณภูมิโดยสวัสดิภาพ

#### โปรแกรม : อินเดีย - เดลลี - ทัชมาฮาล 6 วั น 4คืน

######### กาหนดการเดินทาง

กาหนดการเดินทาง	ราคา ผู้ใหญ่	ราคาเด็ก (มีเตียง) นอนกับ 2 ผู้ใหญ่	ราคาเด็ก (ไม่มีเตียง) นอนกับ 2 ผู้ใหญ่	พักเดี่ยว เพิ่ม
วั นที่ 9-14, 15-20 พ . ย . 56 16-21 พ . ย . 56	36,900	35,900	34,900	9,000
วั นที่ 5 - 10 , 6-11, 7-12 ธ.ค. 56 10-15, 13- 18 ธ.ค. 56 14-19 ธ.ค. 56	36,900	35,900	34,900	9,000
วั นที่ 25-30, 26-31 ธ.ค. 56 27 ธ.ค. - 1 ม.ค., 28 ธ.ค. - 2 ม.ค., 29 ธ.ค. - 3 ม.ค., 30 ธ.ค. - 4 ม.ค., 31 ธ.ค. - 5 ม.ค. 57	39,900	38,900	37,900	9,000

######### ** ราคานี้สงวนสิทธิ์เฉพาะลูกค้าชาวไทยเท่านั้น - พาสปอร์ตต่างชาติเก็บเพิ่ม 1,760 บาท ต่อ ท่าน - พาสปอร์ตอเมริกาเก็บเพิ่ม 2,760 บาท ต่อ ท่าน **

#### หมายเหตุ : ราคานี้ไม่มีกระเปา ไม่รวมค่าทิปไกด์ท้องถิ่นและคนขับรถ

####### กรุณาอ่านหมายเหตุให้ละเอียดทั้ง 5 ข้อ

กรุณาอ่านหมายเหตุให้ละเอียดทั้ง 5 ข้อ
##### Kif tidher prattika tajba għall -Istandard 2.1?

Il- proċessi tad-WBL jitqiesu li huma fil-parametri ta ' prattika tajba meta l-partijiet ikkonċernati jkunu qed iwettqu l- kompiti li ġejjin u meta tkun preżenti evidenza ċara kif indikat hawn taħt .

Standard 2.1	L-istituzzjoni	L-Isponsor
L-istituzzjonijiet edukattivi u l- isponsors jikkollaboraw b'mod attiv biex jipprovdu komponent tad- WBL ġenwin u siewi.	□ u tikkollabora b'mod □ u tikkollabora b'mod attiv ma' sponsors għall- benefiċċju tal-istudenti. iżżomm djalogu kontinwu □ bejn l-imsieħba kollha tad- WBL (inklużi r- rappreżentanti tal- impjegati, l- assoċjazzjonijiet ta' min iħaddem, MCCEI). tipprovdi programmi ta' □ kumpens għall-istudenti li ma jissodisfawx il-kriterji tal-għażla. toħloq ftehimiet bil-miktub □ ma' sponsors b'distribuzzjoni ċara u bbilanċjata tar- responsabilitajiet.	□ infurmat dwar il- □ infurmat dwar il- benefiċċji, ir- responsabilitajiet, u l- appoġġ disponibbli għall- kollokamenti f'impjieg tad- WBL. huwa involut fit-tfassil u l- □ iżvilupp tal-kurrikulu/kors, u l-għażla. huwa appoġġjat b'ħarrieġa u □ taħriġ, ħidma amministrattiva relatata mad-WBL, u kwistjonijiet oħra. għandu mekkaniżmi ta' □ assigurazzjoni tal-kwalità li jiżguraw l-apprendiment.
Evidenza	□ ta' □ ta' kollaborazzjoni bejn partijiet ikkonċernati differenti. Proċess għad-delineazzjoni □ tar-responsabilitajiet. Għażliet alternattivi għall- □ istudenti.	□ ta' informazzjoni jew □ ta' informazzjoni jew proċedura għal sponsors ġodda. Sistema ta' appoġġ u □ assistenza għall-isponsors ta' kull daqs.
##### Figuur 4 - Korporatiewe Bestuur

- c) Toegang tot Dienste van die Departement by Provinsiale en Distrikskantore

Die dienste van die Departement kan by die volgende adresse bekom word:

Provinsiale Kantoor Privaatsak X9143, Pietermaritzburg, 3200 Jabu Ndlovu Straat 179, Pietermaritzburg, 3201 Tel.: +27 33 341 9300 Faks: +27 33 341 9403 Kantoorbestuurder van die Hoof van die Departement Kontak: Silindile Bhengu (Mev) E-pos: silindile.dladla@comsafety.gov.za Webtuiste: www.kzncomsafety.gov.za Algemene e-pos: info@comsafety.gov.za	eThekwini Noord Distrikskantoor Privaatsak X54316, Durban, 4000 de 13 Vloer, John Ross Huis, Margaret Mncadi Laan 20, Durban, 4000 Streeksbestuurder: eThekwini Mev KE Mbongwe - 082 554 2469 E-pos: khaladi.mbongwe@comsafety.gov.za Distrikskoördineerder: Ms. Zingisa Mlata - 082 300 5381 E-mail: zingisa.mlata@comsafety.gov.za

11
#### 2.5 Pjan ta' Azzjoni

Iktbu l- iskeda ta' kif se tmexxu l-progett billi tqassmu l-inizjattiva fi tlett (3) stadi Preparazzjoni, Implimentazzjoni u Finalizzazzjoni tal-progett li ma jeccediex sena mill-iffirmar tal-ftehim

Perjodu	Programm ta'Hidma
(2) Enige beleid, statutêre of administratiewe raamwerk wat bestaan in die jurisdiksiegebied van die Umzimkhulu Plaaslike Munisipaliteit direk voor die inwerkingtreding van hierdie Wet, wat betrekking het op - (a) gewoontereg en gewoontes; (b) tradisionele gemeenskappe, tradisionele rade, tradisionele leierskap en enige ander tradisionele instellings; en (c) grondgebruik en grondadministrasie, word nie geaffekteer deur die bepalings van hierdie Wet nie.

Kort titel 10 . Hierdie Wet word die KwaZulu-Natal Wet op die Berigting van Umzimkhulu, 2015, 10 . Hierdie Wet word die KwaZulu-Natal Wet op die Berigting van Umzimkhulu, 2015, genoem.
### Notes to the Illustrative Reports in Part A (denoted as N1-N16)

##### Addressee Addressee

N1. The auditor's report or the independent reviewer's report (the report) is addressed as required by the circumstances of the engagement. Law or regulation may specify to whom the report is to be addressed. However, the Companies Act of South Africa does not specify to whom the report should be addressed.

The The report is normally addressed to those for whom it is prepared . In the case of South African companies, the report is addressed to the shareholders or members, as applicable, when the Companies Act of South Africa (including the Companies Act of South Africa Regulations) requires the company to be audited or independently reviewed. When a Memorandum of Incorporation (MOI) for a company that is exempt from audit requires the company to appoint an auditor, the auditor's report is also addressed to the shareholders or members, as appropriate. When an MOI for a company that is exempt from audit does not require the company to appoint an auditor, and the company chooses to be audited, the addressee will depend on whether the requirement for an audit was by way of a shareholders' or members' resolution ( in which case the auditor's report would then be addressed to the shareholders or members, as appropriate) or a directors' resolution ( in that instance, the auditor's report would be addressed to the directors).

##### Financial Statements

N2. The financial statements form part of the annual financial statements prescribed by the Companies Act of South Africa. Under this Act, the annual financial statements of a company 14 must include an auditor's report , if the financial statements are audited.

##### Page Page Numbers

N3. It is important to use page numbers to identify the financial statements. In South Africa, the set of documents that comprise the financial statements are included in the annual financial statements, which may contain other information, such as a detailed statement of profit or loss and other comprehensive income as well as other reports prescribed by law or regulation or 'best practice' requirements. As a result, the illustrative reports do not refer to the 'accompanying' financial statements , instead they identify the financial statements by page numbers.

Law and regulation in South Africa may require other information or reports to be included in the financial statements of certain types of entities, so as to supplement the applicable financial reporting framework. In some instances, the required other information, reports or disclosures are not auditable (or reviewable) under applicable auditing or assurance standards. So, such other information, which is not within the scope of the audit or review engagement, should be clearly separated from the audited financial statements. Where such information may compromise the fair presentation of the financial statements, management should be requested to separate the publication of the information from the financial statements. The report can then
Tapahtuman vastuullinen järjestäjä vastaa tämän pelastussuunnitelman toimeenpanosta ja sitoutuu noudattamaan tässä suunnitelmassa esitettyjä järjestelyitä.

Tapahtuman vastuullinen järjestäjä sitoutuu tekemään suunnitelmaan tarvittavat muutokset, jotta tämä suunnitelma vastaa tapahtuman todellisia järjestelyitä.

##### Pelastussuunnitelma lähetetään viimeistään 14 vuorokautta ennen tapahtuman alkua pelastusviranomaiselle.
#### 27.Ongemodifiseerde gevolgtrekking - Onafhanklike oorsig van finansiële jaarstate: Redelike voorstelling finansiële verslagdoeningsraamwerk

Omstandighede sluit in: Hierdie verslag is 'n vertaling van voorbeeld 3 van Deel A van SAAPS 3 (Revised • 2019). Die finansiële state is vir 'n algemene doel deur bestuur opgestel vir in • ooreenstemming met die 'International Financial Reporting Standard for Small and Medium- sized Entities' . Akte van oprigting maak nie voorsiening vir die aanstelling van 'n o uditkomitee of • 'n maatskappysekretaris nie . Die onafhanklike nasiener het tot die gevolgtrekking gekom dat 'n • ongemodifiseerde gevolgtrekking toepaslik is op grond van die bewyse wat verkry is.

###### Onafhanklike Nasiener se Verslag

######## Aan die Aandeelhouers van ABC Eiendoms Beperk

###### Verslag Verslag oor die Finansiële State

Ons het die finansiële state van ABC Eiendoms Beperk, soos uiteengesit op bladsye ... tot ..., wat bestaan uit die staat van finansiële stand soos op 31 Desember 20X1, en die staat van wins of verlies en ander omvattende inkomste, staat van veranderings in ekwiteit en staat van kontantvloeie vir die jaar wat op daardie datum geëindig het, en aantekeninge tot die finansiële state, insluitend 'n opsomming van beduidende rekeningkundige beleid, nagesien.

######## Direkteure se Verantwoordelikheid vir die Finansiële State

Die maatskappy se direkteure is verantwoordelik vir die opstel en redelike voorstelling van hierdie finansiële state ooreenkomstig die ' International Financial Reporting 53 Standard for Small and Medium-sized Entities ' en die vereistes van die Maatskappywet van Suid-Afrika, en vir sodanige interne beheer as wat die direkteure nodig ag vir die opstel van finansiële state, wat vry is van wesenlike wanvoorstelling, hetsy weensbedrog of foute.

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# Omgewings- en Sosiale Bestuursplan

PIMS 5686 Ontwikkeling van waardekettings vir produkte afkomstig van genetiese hulpbronne in ooreenstemming met die Nagoya Protokol oor toegang en voordeeldeling en die nasionale biodiversiteit-ekonomiestrategie

Konsep vir kommentaar 12 Des 2024
#### 14. AdverseOpinion andReporton Other Legal andRegulatory Requirements - GoingConcern Assumption Inappropriate and Reportable Irregularity

Circumstances include: The audit of a complete set of financial statements of a private company in terms of the • Companies Act of South Africa, prepared in accordance with IFRS Accounting Standards as issued by the International Accounting Standards Board. The company is not a PIE , as defined in the IRBA Code. The auditor's report therefore excludes • the additional disclosures required by the IRBA Rules on: Enhanced Auditor Reporting; and o Audit Tenure. o The audit is not a group audit (i.e. ISA 600 (Revised) does not apply). • The company ceased trading subsequent to the year-end and it is expected that the assets will • not realise their carrying amounts. Financial statements are prepared using the going concern basis of accounting. The auditor has concluded that it is inappropriate to prepare financial statements on a going • concern basis of accounting and, as such, the matter above is material and pervasive to the financial statements and a modified (i.e. 'adverse') opinion is approp riate, based on the audit evidence obtained. Key audit matters are not required to be reported (as the company is neither listed nor a PIE). • The 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 determined that the matter giving rise to the adverse opinion on the financial statements also affects the other information. Reportable irregularity identified and reported in terms of Section 45 of the APA. Reportable • irregularity does not affect the fair presentation of the financial statements. Report on other legal and regulatory requirements.

###### Independent Auditor's Report

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

###### Report on the Audit of the Financial Statements

######## Adverse 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 20XX; and the statement of profit or loss and other comprehensive income; the statement of changes in equity; and the statement of cash flows for the year then ended; and notes to the financial statements, including material accounting policy information.

In our opinion, because of the significance of the matter described in the Basis for Adverse Opinion section of our report, the financial statements do not present fairly the financial position of ABC