ACCOUNTINGESTIMATE
FAIRPRESENTATION
BIOLOGICALASSET
CARRYINGAMOUNT
DECISIONMAKER
IDENTIFIABLE
ECONOMICLIFE
FULLIFRS
GAINS
O
Z
E
Y
G
A
I
N
S
E
C
Y
Q
T
T
U
Z
B
X
J
A
I
L
I
A
I
B
E
E
K
A
U
A
N
M
I
E
S
L
H
R
X
E
T
C
A
N
I
L
Q
R
L
G
R
O
I
N
Z
U
D
S
U
X
O
C
A
U
V
N
E
R
D
C
I
O
R
Y
I
G
W
V
J
R
O
O
U
J
B
O
N
Y
A
A
K
I
E
I
U
A
C
R
A
B
E
U
A
S
D
I
A
I
A
I
B
L
K
O
B
B
O
I
E
M
C
N
K
A
R
T
E
N
B
D
Y
J
A
Y
E
M
E
R
C
B
U
T
N
P
O
A
A
G
X
A
L
K
M
A
Q
O
F
V
O
F
Q
I
C
G
I
T
O
A
N
Y
U
A
N
Q
R
Z
S
T
N
O
M
N
O
D
E
N
E
M
G
Q
S
V
O
E
O
P
R
L
O
A
Q
G
N
X
N
E
S
O
Q
A
U
T
I
Z
I
D
F
O
M
U
I
E
G
J
R
S
A
U
Q
J
A
I
S
T
O
L
I
P
I
P
G
S
B
X
P
E
A
N
M
W
U
E
I
I
M
O
L
I
C
A
Q
T
I
A
W
R
F
T
X
A
P
K
C
V
U
E
L
L
L
B
R
I
U
I
S
P
I
S
W
M
R
R
E
K
A
S
U
K
I
R
I
M
I
D
V
R
E
B
V
K
Y
O
D
U
U
Q
F
A
F
I
P
A
P
L
D
I
A
C
B
S
Q
U
Z
Y
X
U
O
N
E
F
M
T
I
S
Z
A
M
K
V
H
U
Z
L
E
I
Q
S
N
H
I
D
E
N
T
I
F
I
A
B
L
E
U
G
A
O
I
J
L
B
I
O
L
O
G
I
C
A
L
A
S
S
E
T
X
I
J
O
