LEGALOBLIGATION
OBLIGATINGEVENT
RECOGNITION
MARKETRISK
TAXEXPENSE
PROVISION
LIABILITY
RELEVANCE
MATERIAL
PROBABLE
OWNERS
STATE
I
F
L
A
H
N
U
P
A
I
M
A
T
E
R
I
A
L
U
I
T
I
P
R
O
V
I
S
I
O
N
I
J
I
O
P
L
X
F
D
T
R
E
C
O
G
N
I
T
I
O
N
O
T
N
M
W
W
A
N
U
V
O
Z
E
E
B
L
O
O
E
K
E
S
V
X
I
O
E
S
T
A
T
E
B
U
E
I
R
E
K
X
J
G
N
T
A
V
W
J
L
I
N
O
E
G
L
U
K
R
D
A
I
W
H
P
E
Y
U
M
F
T
O
J
A
I
R
I
M
E
U
E
O
P
D
G
Q
A
A
I
A
Z
Z
L
A
V
U
G
U
B
C
Q
G
Y
N
A
I
R
Y
D
W
R
O
B
E
U
Y
R
A
N
A
M
X
I
Z
F
K
N
E
I
B
B
I
S
V
O
I
Z
A
E
E
E
T
L
A
E
P
R
K
Y
L
L
N
O
R
Y
Y
V
S
S
V
A
Y
A
T
R
F
J
N
I
I
E
I
I
C
E
E
A
R
I
G
J
E
R
O
M
D
F
G
T
P
J
U
M
S
L
H
E
A
I
E
L
I
B
W
D
I
A
Y
X
C
M
R
L
E
L
N
C
L
N
B
S
A
U
R
Z
T
E
E
B
F
E
A
R
E
W
Y
B
U
D
K
B
P
L
N
I
I
X
O
T
A
U
X
F
O
D
O
U
Z
H
L
N
I
O
O
H
A
U
Q
W
O
O
A
E
J
O
H
O
L
E
O
V
Q
N
X
T
P
T
L
P
A
I
V
A
A
U
D
S
F
J
C
I
R
Y
I
P
O
F
V
T
V
