Statement of Financial Position

 

PSGSMNMES JB BIEGE@IGF \JPISIJE (PB\) @jetmet Ptgecgrcs Sam fmgremrs cmnjestrgtm ge uecmrstgecieo jb g``juet titfms uecmr gssmts, figkifitims, gec `gpitgf g``juets jb tam Ptgtmnmet jb Biege`igf \jsitije, egnmfy, `gsa, rm`mivgkfms, ievmetjrims, prmpgic mxpmesms, prjpmrty, pfget gec mquipnmet, pgygkfms, g``rumc mxpmesms, uemgremc ie`jnm, fjeo-tmrn figkifitims gec `gpitgf tagt wiff mquip ain/amr ie tam prmpgrgtije jb tam PB\ usieo tam rmpjrt bjrn gec g``juet bjrn. \mrbjrnge`m Ptgecgrcs Sam fmgremrs wiff km gkfm tj sjfvm mxmr`isms mx mr`isms gec prjkfmns tagt rmquirm prmpgrgtije jb ge PB\ bjr g sieofm/sjfm prjprimtjrsaip wita prjpmr `fgssibi`gtije jb g``juets gs `urrmet gec `je`urrmet usieo tam rmpjst bjrn gec tam g``juet bjrn. Fmgreieo @jnpmtme`ims Sam fmgremrs sajufc km gkfm tj4 7.  Icmetiby tam mfmnmets jb tam PB\ P B\ gec cms`rikm mg`a jb tam itmns (GKNZBGKN7;-fg-k-7) ;.  @fgssiby tam mfmnmets jb tam PB\ ie tam `urrmet gec `je`urrmet itmns (GKNZBGKN7;-fg-k-;) 0.  \rmpgrm tam PB\ jb g sieofm/sjfm prjprimtjrsaip (GKNZBGKN7;-fg-k-0) 3.  \rmpgrm ge PB\ usieo tam rmpjrt bjrn gec tam g``juet bjrn wita prjpmr `fgssibi`gtije jb itmns gs `urrmet gec eje`urrmet (GKNZBGKN7;-fg-k-3) [MRIM_ 7.  Gsh tam fmgremrs ib tamy `ge stiff rmnmnkmr tam bjffjwieo tmrns 4 g.  G``juetieo Mqugtije k.  Gssmts `.  Figkifitims c.  Mquity m.  Pieofm/Pjfm \rjprimtjrsaip Kusiemss ;.  _ritm tam fmgremrs’ geswmrs jb tam kjgrc gs tamy `itm tamn mvme ib tamrm grm wrjeo geswmrs gec cibbmrmetigtm tamn jem ky jem 0.  Gsh tam fmgremrs tj oivm spm`ibi` g``juet titfms bjr mg`a jb tam tmrns gkjvm gec oivm mxgnpfms jb sieofm/sjfm prjprimtjrsaip kusiemssms gec nmr`agecisieo kusiemssms. Smg`amr `ge rmbmr tj tjpi`s cis`ussmc ie GKN 7 ‐ Sam G``juetieo Mqugtije, Sypms jb Ngdjr G``juets, Kusiemss Srgesg`tijes gec Samir Gegfysis gs Gppfimc tj tam G``juetieo @y`fm jb g Pmrvi`m Kusiemss g.  G``juetieo Mqugtije-Gssmts > Figkifitims + Mquity k.  Gssmts ‐ @gsa, G``juets [m`mivgkfm `.  Figkifitims ‐ G``juets \gygkfm, Fjge \gygkfm c.  Mquity ‐ @gpitgf m.  Pieofm/Pjfm \rjprimtjrsaip kusiemss ‐ gs fjeo gs tamrm is jem jwemr 3.  Gsh tam fmgremrs tj icmetiby tam ejrngf kgfge`m jb gssmt (cmkit), figkifitims (`rmcit) gec mquity (`rmcit). [mvimw je ajw tamsm g``juets grm ie`rmgsmc/cm`rmgsmc.

 

NJSIRGSIJE 7.  \rmpgrm g \mrsjegf PB\4 g.  Gsh tam fmgremrs tj omt om t g ¶ pim`m jb pgpmr (gey pgpmr wiff cj ib tamy cje’t agvm g ¶ sammt) k.  Gsh tamn tj writm tamir t amir `urrmet sgvieos gec mvmrytaieo tagt tamy jwe (`fjtams, pm pme, e, pme`if, mt`.) `.  Gsh tamn tj writm tam t am gnjuet tagt tamy jwm tamir br brimecs, imecs, bgnify nmnkmrs, pgrmets (tuitije) c.  Smff fmgremrs tj cmcu`t tam gnjuet tamy t amy jwm brjn tam gnjuet tamy jwe m.  Gssj`igtm gnjuets jwemc wita gssmts gec gnjuet jwmc wita figkifitims wita tam emt gnjuet gs mquity ;.  Cis`uss tam inpjrtge`m jb tam PB\4 g.  [miebjr`m tam cibbmrme`m kmtwmme gssmts gec figkifitims k.  Smff wamtamr tagt agvieo njrm gssmts cjms ejt nmge tagt kusiemss is mgreieo IEPS[]@SIJE/CMFIRM[Y 7.  Cmbiem tam tmrn Ptgtmnmet jb j b Biege`igf \jsitije gec ietrjcu`m tam tmrn \mrngemet G``juets PSGSMNMES JB BIEGE@IGF \JPISIJE ‐ Gfsj hejwe gs tam kgfge`m sammt. Sais stgtmnmet ie`fucms tam gnjuets jb tam `jnpgey’s tjtgf gssmts, figkifitims, gec jwemr’s mquity wai`a ie tjtgfity prjvicms tam `jecitije jb tam `jnpgey je g spm`ibi` cgtm. (Agccj`h, \ri`m, & Bgrieg, ;