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align=left></SPAN><SPAN 

style='FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-fareast-font-family: "Times New Roman"; mso-color-alt: windowtext'><SPAN 

style='BOX-SIZING: border-box; FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman", serif; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; TEXT-ALIGN: justify; ORPHANS: 2; WIDOWS: 2; LETTER-SPACING: normal; BACKGROUND-COLOR: rgb(255,255,255); TEXT-INDENT: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial'><STRONG 

style="BOX-SIZING: border-box; FONT-WEIGHT: bold"><SPAN 

style="BOX-SIZING: border-box; LINE-HEIGHT: 24px">International Public Sector 

Accounting Standards (</SPAN></STRONG></SPAN><SPAN 

style='FONT-SIZE: 16px; FONT-FAMILY: "Times New Roman", serif; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FLOAT: none; FONT-WEIGHT: 400; COLOR: rgb(0,0,0); FONT-STYLE: normal; TEXT-ALIGN: justify; ORPHANS: 2; WIDOWS: 2; DISPLAY: inline !important; LETTER-SPACING: normal; BACKGROUND-COLOR: rgb(255,255,255); TEXT-INDENT: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial'>IPSAS</SPAN><STRONG 

style='BOX-SIZING: border-box; FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman", serif; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: bold; COLOR: rgb(0,0,0); FONT-STYLE: normal; TEXT-ALIGN: justify; ORPHANS: 2; WIDOWS: 2; LETTER-SPACING: normal; BACKGROUND-COLOR: rgb(255,255,255); TEXT-INDENT: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial'><SPAN 

style="BOX-SIZING: border-box; LINE-HEIGHT: 24px">) training in Nairobi and 

Mombasa; Kenya</SPAN></STRONG></SPAN></P>

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style="BOX-SIZING: border-box; LINE-HEIGHT: 24px"></SPAN></STRONG></SPAN> </P>

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align=center><SPAN 

style='FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-fareast-font-family: "Times New Roman"; mso-color-alt: windowtext'><STRONG 

style='BOX-SIZING: border-box; FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman", serif; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: bold; COLOR: rgb(0,0,0); FONT-STYLE: normal; TEXT-ALIGN: justify; ORPHANS: 2; WIDOWS: 2; LETTER-SPACING: normal; BACKGROUND-COLOR: rgb(255,255,255); TEXT-INDENT: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial'><SPAN 

style="BOX-SIZING: border-box; LINE-HEIGHT: 24px"></SPAN></STRONG></SPAN><B><SPAN 

style='FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-fareast-font-family: "Times New Roman"; mso-color-alt: windowtext'>Introduction</SPAN></B><SPAN 

style='FONT-SIZE: 10.5pt; FONT-FAMILY: "Helvetica",sans-serif; mso-fareast-font-family: "Times New Roman"'><o:p></o:p></SPAN></P><SPAN 

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<P class=MsoNormal 

style='BOX-SIZING: border-box; FONT-SIZE: 14px; FONT-FAMILY: "Helvetica Neue", Helvetica, Arial, sans-serif; BACKGROUND: white; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(85,85,85); FONT-STYLE: normal; TEXT-ALIGN: justify; ORPHANS: 2; WIDOWS: 2; MARGIN: 0px 0px 10px; LETTER-SPACING: normal; LINE-HEIGHT: 21px; TEXT-INDENT: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial'><SPAN 

style='BOX-SIZING: border-box; FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman", serif; COLOR: black; LINE-HEIGHT: 24px'>IPSAS<SPAN> </SPAN></SPAN><SPAN 

style='BOX-SIZING: border-box; FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman", serif; COLOR: black; LINE-HEIGHT: 24px'>(</SPAN><SPAN 

style='BOX-SIZING: border-box; FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman", serif; COLOR: black; LINE-HEIGHT: 24px'>International 

Public Sector Accounting Standards</SPAN><SPAN 

style='BOX-SIZING: border-box; FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman", serif; COLOR: black; LINE-HEIGHT: 24px'>)</SPAN><SPAN 

style='BOX-SIZING: border-box; FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman", serif; COLOR: black; LINE-HEIGHT: 24px'> has 

been developed to enhance the quality, consistency, and transparency of public 

sector financial reporting worldwide. Issued by the International Public Sector 

Accounting Standards Board (IPSASB), they are cash-based standards and accruals 

standards used for the preparation of general-purpose financial statements by 

governments and other public sector entities around the world.</SPAN></P>

<P class=MsoNormal 

style='BOX-SIZING: border-box; FONT-SIZE: 14px; FONT-FAMILY: "Helvetica Neue", Helvetica, Arial, sans-serif; BACKGROUND: white; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(85,85,85); FONT-STYLE: normal; TEXT-ALIGN: justify; ORPHANS: 2; WIDOWS: 2; MARGIN: 0px 0px 10px; LETTER-SPACING: normal; LINE-HEIGHT: 21px; TEXT-INDENT: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial'><SPAN 

style='BOX-SIZING: border-box; FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman", serif; COLOR: black; LINE-HEIGHT: 24px'>This 

training course is intended to enable the participants to understand IPSAS and 

the framework for public sector accounting. The training course provides an 

overview of the most important requirements for preparing financial statements 

and disclosures under IPSAS, with specific 

insight.</SPAN><SPAN> </SPAN><SPAN 

style='BOX-SIZING: border-box; FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman", serif; COLOR: black; LINE-HEIGHT: 24px'>This 

Datastat training course will empower you in understanding public sector 

accounting with special emphasis on IPSAS by providing practical and detailed 

knowledge of the key IPSAS and how they are interpreted and applied</SPAN></P>

<P class=MsoNormal 

style="BACKGROUND: white; TEXT-ALIGN: justify; MARGIN: 0in 0in 7.5pt; LINE-HEIGHT: 15.75pt"></SPAN><U><SPAN 

style='FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-fareast-font-family: "Times New Roman"; mso-color-alt: windowtext'>Course 

Duration: </SPAN></U><SPAN 

style='FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-fareast-font-family: "Times New Roman"; mso-color-alt: windowtext'>10 

Days</SPAN></P>

<P class=MsoNormal 

style="BACKGROUND: white; MARGIN: 0in 0in 7.5pt; LINE-HEIGHT: 15.75pt"><SPAN 

style='FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-fareast-font-family: "Times New Roman"; mso-color-alt: windowtext'><U>Course 

Fees</U>: USD 2200 (VAT Excluded)</SPAN></P>

<P class=MsoNormal 

style="BACKGROUND: white; MARGIN: 0in 0in 7.5pt; LINE-HEIGHT: 15.75pt"><SPAN 

style='FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman",serif; COLOR: black; mso-fareast-font-family: "Times New Roman"; mso-color-alt: windowtext'><U>Discount:</U> 

>From 20%</SPAN></P><SPAN 

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style='BOX-SIZING: border-box; FONT-SIZE: 14px; FONT-FAMILY: "Helvetica Neue", Helvetica, Arial, sans-serif; BACKGROUND: white; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(85,85,85); FONT-STYLE: normal; TEXT-ALIGN: justify; ORPHANS: 2; WIDOWS: 2; MARGIN: 0px 0px 10px; LETTER-SPACING: normal; LINE-HEIGHT: 21px; TEXT-INDENT: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial'><STRONG 

style="BOX-SIZING: border-box; FONT-WEIGHT: bold"><SPAN 

style='BOX-SIZING: border-box; FONT-SIZE: 13.5pt; FONT-FAMILY: "Times New Roman", serif; COLOR: black; LINE-HEIGHT: 27px'>Course 

Objectives</SPAN></STRONG></P>

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style='BOX-SIZING: border-box; FONT-SIZE: 14px; FONT-FAMILY: "Helvetica Neue", Helvetica, Arial, sans-serif; BACKGROUND: white; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(85,85,85); FONT-STYLE: normal; TEXT-ALIGN: justify; ORPHANS: 2; WIDOWS: 2; MARGIN: 0px 0px 10px; LETTER-SPACING: normal; LINE-HEIGHT: 21px; TEXT-INDENT: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial'><SPAN 

style='BOX-SIZING: border-box; FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman", serif; COLOR: black; LINE-HEIGHT: 24px'>The 

objective of this training is to enable you in developing your knowledge and 

understanding of Public Sector Accounting with special emphasis on International 

Public Sector Accounting Standards. You will also learn how to apply them, as 

well as the concepts and principles which underpin them.</SPAN></P>

<P class=MsoNormal 

style='BOX-SIZING: border-box; FONT-SIZE: 14px; FONT-FAMILY: "Helvetica Neue", Helvetica, Arial, sans-serif; BACKGROUND: white; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(85,85,85); FONT-STYLE: normal; TEXT-ALIGN: justify; ORPHANS: 2; WIDOWS: 2; MARGIN: 0px 0px 10px; LETTER-SPACING: normal; LINE-HEIGHT: 21px; TEXT-INDENT: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial'><SPAN 

style='BOX-SIZING: border-box; FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman", serif; COLOR: black; LINE-HEIGHT: 24px'>By 

the end of this training you should be able to:</SPAN></P>

<P class=MsoNormal 

style='BOX-SIZING: border-box; FONT-SIZE: 14px; FONT-FAMILY: "Helvetica Neue", Helvetica, Arial, sans-serif; BACKGROUND: white; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(85,85,85); FONT-STYLE: normal; TEXT-ALIGN: justify; ORPHANS: 2; WIDOWS: 2; MARGIN: 0px 0px 10px 0.5in; LETTER-SPACING: normal; LINE-HEIGHT: 21px; TEXT-INDENT: -15.4pt; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial'><SPAN 

style="BOX-SIZING: border-box; FONT-SIZE: 10pt; FONT-FAMILY: Symbol; LINE-HEIGHT: 20px"><SPAN 

style="BOX-SIZING: border-box">·<SPAN 

style='BOX-SIZING: border-box; FONT: 7pt "Times New Roman"'>       <SPAN> </SPAN></SPAN></SPAN></SPAN><SPAN 

style='BOX-SIZING: border-box; FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman", serif; COLOR: black; LINE-HEIGHT: 24px'>Describe 

the context for Accrual Accounting in public sector entities</SPAN></P>

<P class=MsoNormal 

style='BOX-SIZING: border-box; FONT-SIZE: 14px; FONT-FAMILY: "Helvetica Neue", Helvetica, Arial, sans-serif; BACKGROUND: white; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(85,85,85); FONT-STYLE: normal; TEXT-ALIGN: justify; ORPHANS: 2; WIDOWS: 2; MARGIN: 0px 0px 10px 0.5in; LETTER-SPACING: normal; LINE-HEIGHT: 21px; TEXT-INDENT: -15.4pt; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial'><SPAN 

style="BOX-SIZING: border-box; FONT-SIZE: 10pt; FONT-FAMILY: Symbol; LINE-HEIGHT: 20px"><SPAN 

style="BOX-SIZING: border-box">·<SPAN 

style='BOX-SIZING: border-box; FONT: 7pt "Times New Roman"'>       <SPAN> </SPAN></SPAN></SPAN></SPAN><SPAN 

style='BOX-SIZING: border-box; FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman", serif; COLOR: black; LINE-HEIGHT: 24px'>Learn 

the key principles of Conceptual Framework for Financial 

Reporting</SPAN></P>

<P class=MsoNormal 

style='BOX-SIZING: border-box; FONT-SIZE: 14px; FONT-FAMILY: "Helvetica Neue", Helvetica, Arial, sans-serif; BACKGROUND: white; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(85,85,85); FONT-STYLE: normal; TEXT-ALIGN: justify; ORPHANS: 2; WIDOWS: 2; MARGIN: 0px 0px 10px 0.5in; LETTER-SPACING: normal; LINE-HEIGHT: 21px; TEXT-INDENT: -15.4pt; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial'><SPAN 

style="BOX-SIZING: border-box; FONT-SIZE: 10pt; FONT-FAMILY: Symbol; LINE-HEIGHT: 20px"><SPAN 

style="BOX-SIZING: border-box">·<SPAN 

style='BOX-SIZING: border-box; FONT: 7pt "Times New Roman"'>       <SPAN> </SPAN></SPAN></SPAN></SPAN><SPAN 

style='BOX-SIZING: border-box; FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman", serif; COLOR: black; LINE-HEIGHT: 24px'>Learn 

the standards applicable to key elements of financial statements</SPAN></P>

<P class=MsoNormal 

style='BOX-SIZING: border-box; FONT-SIZE: 14px; FONT-FAMILY: "Helvetica Neue", Helvetica, Arial, sans-serif; BACKGROUND: white; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(85,85,85); FONT-STYLE: normal; TEXT-ALIGN: justify; ORPHANS: 2; WIDOWS: 2; MARGIN: 0px 0px 10px 0.5in; LETTER-SPACING: normal; LINE-HEIGHT: 21px; TEXT-INDENT: -15.4pt; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial'><SPAN 

style="BOX-SIZING: border-box; FONT-SIZE: 10pt; FONT-FAMILY: Symbol; LINE-HEIGHT: 20px"><SPAN 

style="BOX-SIZING: border-box">·<SPAN 

style='BOX-SIZING: border-box; FONT: 7pt "Times New Roman"'>       <SPAN> </SPAN></SPAN></SPAN></SPAN><SPAN 

style='BOX-SIZING: border-box; FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman", serif; COLOR: black; LINE-HEIGHT: 24px'>Learn 

the disclosure requirements for public sector entities in financial reports and 

notes</SPAN></P>

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style='BOX-SIZING: border-box; FONT-SIZE: 14px; FONT-FAMILY: "Helvetica Neue", Helvetica, Arial, sans-serif; BACKGROUND: white; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(85,85,85); FONT-STYLE: normal; TEXT-ALIGN: justify; ORPHANS: 2; WIDOWS: 2; MARGIN: 0px 0px 10px 0.5in; LETTER-SPACING: normal; LINE-HEIGHT: 21px; TEXT-INDENT: -15.4pt; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial'><SPAN 

style="BOX-SIZING: border-box; FONT-SIZE: 10pt; FONT-FAMILY: Symbol; LINE-HEIGHT: 20px"><SPAN 

style="BOX-SIZING: border-box">·<SPAN 

style='BOX-SIZING: border-box; FONT: 7pt "Times New Roman"'>       <SPAN> </SPAN></SPAN></SPAN></SPAN><SPAN 

style='BOX-SIZING: border-box; FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman", serif; COLOR: black; LINE-HEIGHT: 24px'>Explain 

the requirements of cash Basis IPSAS</SPAN></P>

<P class=MsoNormal 

style='BOX-SIZING: border-box; FONT-SIZE: 14px; FONT-FAMILY: "Helvetica Neue", Helvetica, Arial, sans-serif; BACKGROUND: white; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(85,85,85); FONT-STYLE: normal; TEXT-ALIGN: justify; ORPHANS: 2; WIDOWS: 2; MARGIN: 0px 0px 10px 0.5in; LETTER-SPACING: normal; LINE-HEIGHT: 21px; TEXT-INDENT: -15.4pt; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial'><STRONG 

style="BOX-SIZING: border-box; FONT-WEIGHT: bold"><SPAN 

style='BOX-SIZING: border-box; FONT-SIZE: 13.5pt; FONT-FAMILY: "Times New Roman", serif; COLOR: black; LINE-HEIGHT: 27px'>Who 

should attend?</SPAN></STRONG></P>

<P class=MsoNormal 

style='BOX-SIZING: border-box; FONT-SIZE: 14px; FONT-FAMILY: "Helvetica Neue", Helvetica, Arial, sans-serif; BACKGROUND: white; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(85,85,85); FONT-STYLE: normal; TEXT-ALIGN: justify; ORPHANS: 2; WIDOWS: 2; MARGIN: 0px 0px 10px 0.5in; LETTER-SPACING: normal; LINE-HEIGHT: 21px; TEXT-INDENT: -15.4pt; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial'><SPAN 

style="BOX-SIZING: border-box; FONT-SIZE: 10pt; FONT-FAMILY: Symbol; LINE-HEIGHT: 20px"><SPAN 

style="BOX-SIZING: border-box">·<SPAN 

style='BOX-SIZING: border-box; FONT: 7pt "Times New Roman"'>       <SPAN> </SPAN></SPAN></SPAN></SPAN><SPAN 

style='BOX-SIZING: border-box; FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman", serif; COLOR: black; LINE-HEIGHT: 24px'>All accounting 

professionals working in the public sector involved in the preparation of 

financial statements</SPAN></P>

<P class=MsoNormal 

style='BOX-SIZING: border-box; FONT-SIZE: 14px; FONT-FAMILY: "Helvetica Neue", Helvetica, Arial, sans-serif; BACKGROUND: white; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(85,85,85); FONT-STYLE: normal; TEXT-ALIGN: justify; ORPHANS: 2; WIDOWS: 2; MARGIN: 0px 0px 10px 0.5in; LETTER-SPACING: normal; LINE-HEIGHT: 21px; TEXT-INDENT: -15.4pt; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial'><SPAN 

style="BOX-SIZING: border-box; FONT-SIZE: 10pt; FONT-FAMILY: Symbol; LINE-HEIGHT: 20px"><SPAN 

style="BOX-SIZING: border-box">·<SPAN 

style='BOX-SIZING: border-box; FONT: 7pt "Times New Roman"'>       <SPAN> </SPAN></SPAN></SPAN></SPAN><SPAN 

style='BOX-SIZING: border-box; FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman", serif; COLOR: black; LINE-HEIGHT: 24px'>IPSAS 

implementation and maintenance teams</SPAN></P>

<P class=MsoNormal 

style='BOX-SIZING: border-box; FONT-SIZE: 14px; FONT-FAMILY: "Helvetica Neue", Helvetica, Arial, sans-serif; BACKGROUND: white; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(85,85,85); FONT-STYLE: normal; TEXT-ALIGN: justify; ORPHANS: 2; WIDOWS: 2; MARGIN: 0px 0px 10px 0.5in; LETTER-SPACING: normal; LINE-HEIGHT: 21px; TEXT-INDENT: -15.4pt; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial'><SPAN 

style="BOX-SIZING: border-box; FONT-SIZE: 10pt; FONT-FAMILY: Symbol; LINE-HEIGHT: 20px"><SPAN 

style="BOX-SIZING: border-box">·<SPAN 

style='BOX-SIZING: border-box; FONT: 7pt "Times New Roman"'>       <SPAN> </SPAN></SPAN></SPAN></SPAN><SPAN 

style='BOX-SIZING: border-box; FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman", serif; COLOR: black; LINE-HEIGHT: 24px'>External 

auditors</SPAN></P>

<P class=MsoNormal 

style='BOX-SIZING: border-box; FONT-SIZE: 14px; FONT-FAMILY: "Helvetica Neue", Helvetica, Arial, sans-serif; BACKGROUND: white; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(85,85,85); FONT-STYLE: normal; TEXT-ALIGN: justify; ORPHANS: 2; WIDOWS: 2; MARGIN: 0px 0px 10px 0.5in; LETTER-SPACING: normal; LINE-HEIGHT: 21px; TEXT-INDENT: -15.4pt; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial'><SPAN 

style="BOX-SIZING: border-box; FONT-SIZE: 10pt; FONT-FAMILY: Symbol; LINE-HEIGHT: 20px"><SPAN 

style="BOX-SIZING: border-box">·<SPAN 

style='BOX-SIZING: border-box; FONT: 7pt "Times New Roman"'>       <SPAN> </SPAN></SPAN></SPAN></SPAN><SPAN 

style='BOX-SIZING: border-box; FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman", serif; COLOR: black; LINE-HEIGHT: 24px'>Consultants 

dealing with financial reporting</SPAN></P>

<P class=MsoNormal 

style='BOX-SIZING: border-box; FONT-SIZE: 14px; FONT-FAMILY: "Helvetica Neue", Helvetica, Arial, sans-serif; BACKGROUND: white; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(85,85,85); FONT-STYLE: normal; TEXT-ALIGN: justify; ORPHANS: 2; WIDOWS: 2; MARGIN: 0px 0px 10px 0.5in; LETTER-SPACING: normal; LINE-HEIGHT: 21px; TEXT-INDENT: -15.4pt; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial'><SPAN 

style="BOX-SIZING: border-box; FONT-SIZE: 10pt; FONT-FAMILY: Symbol; LINE-HEIGHT: 20px"><SPAN 

style="BOX-SIZING: border-box">·<SPAN 

style='BOX-SIZING: border-box; FONT: 7pt "Times New Roman"'>       <SPAN> </SPAN></SPAN></SPAN></SPAN><SPAN 

style='BOX-SIZING: border-box; FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman", serif; COLOR: black; LINE-HEIGHT: 24px'>Senior 

budget holders</SPAN></P>

<P class=MsoNormal 

style='BOX-SIZING: border-box; FONT-SIZE: 14px; FONT-FAMILY: "Helvetica Neue", Helvetica, Arial, sans-serif; BACKGROUND: white; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(85,85,85); FONT-STYLE: normal; TEXT-ALIGN: justify; ORPHANS: 2; WIDOWS: 2; MARGIN: 0px 0px 10px 0.5in; LETTER-SPACING: normal; LINE-HEIGHT: 21px; TEXT-INDENT: -15.4pt; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial'><SPAN 

style="BOX-SIZING: border-box; FONT-SIZE: 10pt; FONT-FAMILY: Symbol; LINE-HEIGHT: 20px"><SPAN 

style="BOX-SIZING: border-box">·<SPAN 

style='BOX-SIZING: border-box; FONT: 7pt "Times New Roman"'>       <SPAN> </SPAN></SPAN></SPAN></SPAN><SPAN 

style='BOX-SIZING: border-box; FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman", serif; COLOR: black; LINE-HEIGHT: 24px'>Policymakers</SPAN></P>

<P class=MsoNormal 

style='BOX-SIZING: border-box; FONT-SIZE: 14px; FONT-FAMILY: "Helvetica Neue", Helvetica, Arial, sans-serif; BACKGROUND: white; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(85,85,85); FONT-STYLE: normal; TEXT-ALIGN: justify; ORPHANS: 2; WIDOWS: 2; MARGIN: 0px 0px 10px 0.5in; LETTER-SPACING: normal; LINE-HEIGHT: 21px; TEXT-INDENT: -15.4pt; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial'><STRONG 

style="BOX-SIZING: border-box; FONT-WEIGHT: bold"><SPAN 

style='BOX-SIZING: border-box; FONT-SIZE: 13.5pt; FONT-FAMILY: "Times New Roman", serif; COLOR: black; LINE-HEIGHT: 27px'>Course 

Outline</SPAN></STRONG></P>

<P class=MsoNormal 

style='BOX-SIZING: border-box; FONT-SIZE: 14px; FONT-FAMILY: "Helvetica Neue", Helvetica, Arial, sans-serif; BACKGROUND: white; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(85,85,85); FONT-STYLE: normal; TEXT-ALIGN: justify; ORPHANS: 2; WIDOWS: 2; MARGIN: 0px 0px 10px; LETTER-SPACING: normal; LINE-HEIGHT: 21px; TEXT-INDENT: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial'><STRONG 

style="BOX-SIZING: border-box; FONT-WEIGHT: bold"><SPAN 

style='BOX-SIZING: border-box; FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman", serif; COLOR: black; LINE-HEIGHT: 24px'>Module 

1 – Introduction to Public Sector Entities</SPAN></STRONG></P>

<P class=MsoNormal 

style='BOX-SIZING: border-box; FONT-SIZE: 14px; FONT-FAMILY: "Helvetica Neue", Helvetica, Arial, sans-serif; BACKGROUND: white; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(85,85,85); FONT-STYLE: normal; TEXT-ALIGN: justify; ORPHANS: 2; WIDOWS: 2; MARGIN: 0px 0px 10px 0.5in; LETTER-SPACING: normal; LINE-HEIGHT: 21px; TEXT-INDENT: -15.4pt; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial'><SPAN 

style="BOX-SIZING: border-box; FONT-SIZE: 10pt; FONT-FAMILY: Symbol; LINE-HEIGHT: 20px"><SPAN 

style="BOX-SIZING: border-box">·<SPAN 

style='BOX-SIZING: border-box; FONT: 7pt "Times New Roman"'>       <SPAN> </SPAN></SPAN></SPAN></SPAN><SPAN 

style='BOX-SIZING: border-box; FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman", serif; COLOR: black; LINE-HEIGHT: 24px'>Nature 

of Public Sector Entities</SPAN></P>

<P class=MsoNormal 

style='BOX-SIZING: border-box; FONT-SIZE: 14px; FONT-FAMILY: "Helvetica Neue", Helvetica, Arial, sans-serif; BACKGROUND: white; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(85,85,85); FONT-STYLE: normal; TEXT-ALIGN: justify; ORPHANS: 2; WIDOWS: 2; MARGIN: 0px 0px 10px 0.5in; LETTER-SPACING: normal; LINE-HEIGHT: 21px; TEXT-INDENT: -15.4pt; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial'><SPAN 

style="BOX-SIZING: border-box; FONT-SIZE: 10pt; FONT-FAMILY: Symbol; LINE-HEIGHT: 20px"><SPAN 

style="BOX-SIZING: border-box">·<SPAN 

style='BOX-SIZING: border-box; FONT: 7pt "Times New Roman"'>       <SPAN> </SPAN></SPAN></SPAN></SPAN><SPAN 

style='BOX-SIZING: border-box; FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman", serif; COLOR: black; LINE-HEIGHT: 24px'>Difference 

between Public Sector and Private Sector</SPAN></P>

<P class=MsoNormal 

style='BOX-SIZING: border-box; FONT-SIZE: 14px; FONT-FAMILY: "Helvetica Neue", Helvetica, Arial, sans-serif; BACKGROUND: white; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(85,85,85); FONT-STYLE: normal; TEXT-ALIGN: justify; ORPHANS: 2; WIDOWS: 2; MARGIN: 0px 0px 10px 0.5in; LETTER-SPACING: normal; LINE-HEIGHT: 21px; TEXT-INDENT: -15.4pt; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial'><SPAN 

style="BOX-SIZING: border-box; FONT-SIZE: 10pt; FONT-FAMILY: Symbol; LINE-HEIGHT: 20px"><SPAN 

style="BOX-SIZING: border-box">·<SPAN 

style='BOX-SIZING: border-box; FONT: 7pt "Times New Roman"'>       <SPAN> </SPAN></SPAN></SPAN></SPAN><SPAN 

style='BOX-SIZING: border-box; FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman", serif; COLOR: black; LINE-HEIGHT: 24px'>Importance 

of Budget</SPAN></P>

<P class=MsoNormal 

style='BOX-SIZING: border-box; FONT-SIZE: 14px; FONT-FAMILY: "Helvetica Neue", Helvetica, Arial, sans-serif; BACKGROUND: white; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(85,85,85); FONT-STYLE: normal; TEXT-ALIGN: justify; ORPHANS: 2; WIDOWS: 2; MARGIN: 0px 0px 10px 0.5in; LETTER-SPACING: normal; LINE-HEIGHT: 21px; TEXT-INDENT: -15.4pt; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial'><SPAN 

style="BOX-SIZING: border-box; FONT-SIZE: 10pt; FONT-FAMILY: Symbol; LINE-HEIGHT: 20px"><SPAN 

style="BOX-SIZING: border-box">·<SPAN 

style='BOX-SIZING: border-box; FONT: 7pt "Times New Roman"'>       <SPAN> </SPAN></SPAN></SPAN></SPAN><SPAN 

style='BOX-SIZING: border-box; FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman", serif; COLOR: black; LINE-HEIGHT: 24px'>Public 

Financial Management</SPAN></P>

<P class=MsoNormal 

style='BOX-SIZING: border-box; FONT-SIZE: 14px; FONT-FAMILY: "Helvetica Neue", Helvetica, Arial, sans-serif; BACKGROUND: white; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(85,85,85); FONT-STYLE: normal; TEXT-ALIGN: justify; ORPHANS: 2; WIDOWS: 2; MARGIN: 0px 0px 10px 0.5in; LETTER-SPACING: normal; LINE-HEIGHT: 21px; TEXT-INDENT: -15.4pt; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial'><SPAN 

style="BOX-SIZING: border-box; FONT-SIZE: 10pt; FONT-FAMILY: Symbol; LINE-HEIGHT: 20px"><SPAN 

style="BOX-SIZING: border-box">·<SPAN 

style='BOX-SIZING: border-box; FONT: 7pt "Times New Roman"'>       <SPAN> </SPAN></SPAN></SPAN></SPAN><SPAN 

style='BOX-SIZING: border-box; FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman", serif; COLOR: black; LINE-HEIGHT: 24px'>Financial 

Reporting in the Public Sector</SPAN></P>

<P class=MsoNormal 

style='BOX-SIZING: border-box; FONT-SIZE: 14px; FONT-FAMILY: "Helvetica Neue", Helvetica, Arial, sans-serif; BACKGROUND: white; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(85,85,85); FONT-STYLE: normal; TEXT-ALIGN: justify; ORPHANS: 2; WIDOWS: 2; MARGIN: 0px 0px 10px 0.5in; LETTER-SPACING: normal; LINE-HEIGHT: 21px; TEXT-INDENT: -15.4pt; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial'><SPAN 

style="BOX-SIZING: border-box; FONT-SIZE: 10pt; FONT-FAMILY: Symbol; LINE-HEIGHT: 20px"><SPAN 

style="BOX-SIZING: border-box">·<SPAN 

style='BOX-SIZING: border-box; FONT: 7pt "Times New Roman"'>       <SPAN> </SPAN></SPAN></SPAN></SPAN><SPAN 

style='BOX-SIZING: border-box; FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman", serif; COLOR: black; LINE-HEIGHT: 24px'>Introduction 

to IFAC, IPSASB</SPAN></P>

<P class=MsoNormal 

style='BOX-SIZING: border-box; FONT-SIZE: 14px; FONT-FAMILY: "Helvetica Neue", Helvetica, Arial, sans-serif; BACKGROUND: white; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(85,85,85); FONT-STYLE: normal; TEXT-ALIGN: justify; ORPHANS: 2; WIDOWS: 2; MARGIN: 0px 0px 10px 0.5in; LETTER-SPACING: normal; LINE-HEIGHT: 21px; TEXT-INDENT: -15.4pt; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial'><SPAN 

style="BOX-SIZING: border-box; FONT-SIZE: 10pt; FONT-FAMILY: Symbol; LINE-HEIGHT: 20px"><SPAN 

style="BOX-SIZING: border-box">·<SPAN 

style='BOX-SIZING: border-box; FONT: 7pt "Times New Roman"'>       <SPAN> </SPAN></SPAN></SPAN></SPAN><SPAN 

style='BOX-SIZING: border-box; FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman", serif; COLOR: black; LINE-HEIGHT: 24px'>Introduction 

to IPSAS</SPAN></P>

<P class=MsoNormal 

style='BOX-SIZING: border-box; FONT-SIZE: 14px; FONT-FAMILY: "Helvetica Neue", Helvetica, Arial, sans-serif; BACKGROUND: white; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(85,85,85); FONT-STYLE: normal; TEXT-ALIGN: justify; ORPHANS: 2; WIDOWS: 2; MARGIN: 0px 0px 10px; LETTER-SPACING: normal; LINE-HEIGHT: 21px; TEXT-INDENT: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial'><STRONG 

style="BOX-SIZING: border-box; FONT-WEIGHT: bold"><SPAN 

style='BOX-SIZING: border-box; FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman", serif; COLOR: black; LINE-HEIGHT: 24px'>Module 

2 – Basis of Accounting</SPAN></STRONG></P>

<P class=MsoNormal 

style='BOX-SIZING: border-box; FONT-SIZE: 14px; FONT-FAMILY: "Helvetica Neue", Helvetica, Arial, sans-serif; BACKGROUND: white; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(85,85,85); FONT-STYLE: normal; TEXT-ALIGN: justify; ORPHANS: 2; WIDOWS: 2; MARGIN: 0px 0px 10px 0.5in; LETTER-SPACING: normal; LINE-HEIGHT: 21px; TEXT-INDENT: -15.4pt; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial'><SPAN 

style="BOX-SIZING: border-box; FONT-SIZE: 10pt; FONT-FAMILY: Symbol; LINE-HEIGHT: 20px"><SPAN 

style="BOX-SIZING: border-box">·<SPAN 

style='BOX-SIZING: border-box; FONT: 7pt "Times New Roman"'>       <SPAN> </SPAN></SPAN></SPAN></SPAN><SPAN 

style='BOX-SIZING: border-box; FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman", serif; COLOR: black; LINE-HEIGHT: 24px'>Cash 

basis of Accounting</SPAN></P>

<P class=MsoNormal 

style='BOX-SIZING: border-box; FONT-SIZE: 14px; FONT-FAMILY: "Helvetica Neue", Helvetica, Arial, sans-serif; BACKGROUND: white; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(85,85,85); FONT-STYLE: normal; TEXT-ALIGN: justify; ORPHANS: 2; WIDOWS: 2; MARGIN: 0px 0px 10px 0.5in; LETTER-SPACING: normal; LINE-HEIGHT: 21px; TEXT-INDENT: -15.4pt; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial'><SPAN 

style="BOX-SIZING: border-box; FONT-SIZE: 10pt; FONT-FAMILY: Symbol; LINE-HEIGHT: 20px"><SPAN 

style="BOX-SIZING: border-box">·<SPAN 

style='BOX-SIZING: border-box; FONT: 7pt "Times New Roman"'>       <SPAN> </SPAN></SPAN></SPAN></SPAN><SPAN 

style='BOX-SIZING: border-box; FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman", serif; COLOR: black; LINE-HEIGHT: 24px'>Accrual 

basis of Accounting</SPAN></P>

<P class=MsoNormal 

style='BOX-SIZING: border-box; FONT-SIZE: 14px; FONT-FAMILY: "Helvetica Neue", Helvetica, Arial, sans-serif; BACKGROUND: white; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(85,85,85); FONT-STYLE: normal; TEXT-ALIGN: justify; ORPHANS: 2; WIDOWS: 2; MARGIN: 0px 0px 10px 0.5in; LETTER-SPACING: normal; LINE-HEIGHT: 21px; TEXT-INDENT: -15.4pt; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial'><SPAN 

style="BOX-SIZING: border-box; FONT-SIZE: 10pt; FONT-FAMILY: Symbol; LINE-HEIGHT: 20px"><SPAN 

style="BOX-SIZING: border-box">·<SPAN 

style='BOX-SIZING: border-box; FONT: 7pt "Times New Roman"'>       <SPAN> </SPAN></SPAN></SPAN></SPAN><SPAN 

style='BOX-SIZING: border-box; FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman", serif; COLOR: black; LINE-HEIGHT: 24px'>Modified 

Cash Basis</SPAN></P>

<P class=MsoNormal 

style='BOX-SIZING: border-box; FONT-SIZE: 14px; FONT-FAMILY: "Helvetica Neue", Helvetica, Arial, sans-serif; BACKGROUND: white; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(85,85,85); FONT-STYLE: normal; TEXT-ALIGN: justify; ORPHANS: 2; WIDOWS: 2; MARGIN: 0px 0px 10px 0.5in; LETTER-SPACING: normal; LINE-HEIGHT: 21px; TEXT-INDENT: -15.4pt; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial'><SPAN 

style="BOX-SIZING: border-box; FONT-SIZE: 10pt; FONT-FAMILY: Symbol; LINE-HEIGHT: 20px"><SPAN 

style="BOX-SIZING: border-box">·<SPAN 

style='BOX-SIZING: border-box; FONT: 7pt "Times New Roman"'>       <SPAN> </SPAN></SPAN></SPAN></SPAN><SPAN 

style='BOX-SIZING: border-box; FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman", serif; COLOR: black; LINE-HEIGHT: 24px'>Modified 

Accrual Basis</SPAN></P>

<P class=MsoNormal 

style='BOX-SIZING: border-box; FONT-SIZE: 14px; FONT-FAMILY: "Helvetica Neue", Helvetica, Arial, sans-serif; BACKGROUND: white; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(85,85,85); FONT-STYLE: normal; TEXT-ALIGN: justify; ORPHANS: 2; WIDOWS: 2; MARGIN: 0px 0px 10px; LETTER-SPACING: normal; LINE-HEIGHT: 21px; TEXT-INDENT: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial'><STRONG 

style="BOX-SIZING: border-box; FONT-WEIGHT: bold"><SPAN 

style='BOX-SIZING: border-box; FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman", serif; COLOR: black; LINE-HEIGHT: 24px'>Module 

3 – Accounting for Assets</SPAN></STRONG></P>

<P class=MsoNormal 

style='BOX-SIZING: border-box; FONT-SIZE: 14px; FONT-FAMILY: "Helvetica Neue", Helvetica, Arial, sans-serif; BACKGROUND: white; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(85,85,85); FONT-STYLE: normal; TEXT-ALIGN: justify; ORPHANS: 2; WIDOWS: 2; MARGIN: 0px 0px 10px 0.5in; LETTER-SPACING: normal; LINE-HEIGHT: 21px; TEXT-INDENT: -15.4pt; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial'><SPAN 

style="BOX-SIZING: border-box; FONT-SIZE: 10pt; FONT-FAMILY: Symbol; LINE-HEIGHT: 20px"><SPAN 

style="BOX-SIZING: border-box">·<SPAN 

style='BOX-SIZING: border-box; FONT: 7pt "Times New Roman"'>       <SPAN> </SPAN></SPAN></SPAN></SPAN><SPAN 

style='BOX-SIZING: border-box; FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman", serif; COLOR: black; LINE-HEIGHT: 24px'>Property, 

Plant & Equipment</SPAN></P>

<P class=MsoNormal 

style='BOX-SIZING: border-box; FONT-SIZE: 14px; FONT-FAMILY: "Helvetica Neue", Helvetica, Arial, sans-serif; BACKGROUND: white; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(85,85,85); FONT-STYLE: normal; TEXT-ALIGN: justify; ORPHANS: 2; WIDOWS: 2; MARGIN: 0px 0px 10px 0.5in; LETTER-SPACING: normal; LINE-HEIGHT: 21px; TEXT-INDENT: -15.4pt; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial'><SPAN 

style="BOX-SIZING: border-box; FONT-SIZE: 10pt; FONT-FAMILY: Symbol; LINE-HEIGHT: 20px"><SPAN 

style="BOX-SIZING: border-box">·<SPAN 

style='BOX-SIZING: border-box; FONT: 7pt "Times New Roman"'>       <SPAN> </SPAN></SPAN></SPAN></SPAN><SPAN 

style='BOX-SIZING: border-box; FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman", serif; COLOR: black; LINE-HEIGHT: 24px'>Inventory</SPAN></P>

<P class=MsoNormal 

style='BOX-SIZING: border-box; FONT-SIZE: 14px; FONT-FAMILY: "Helvetica Neue", Helvetica, Arial, sans-serif; BACKGROUND: white; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(85,85,85); FONT-STYLE: normal; TEXT-ALIGN: justify; ORPHANS: 2; WIDOWS: 2; MARGIN: 0px 0px 10px 0.5in; LETTER-SPACING: normal; LINE-HEIGHT: 21px; TEXT-INDENT: -15.4pt; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial'><SPAN 

style="BOX-SIZING: border-box; FONT-SIZE: 10pt; FONT-FAMILY: Symbol; LINE-HEIGHT: 20px"><SPAN 

style="BOX-SIZING: border-box">·<SPAN 

style='BOX-SIZING: border-box; FONT: 7pt "Times New Roman"'>       <SPAN> </SPAN></SPAN></SPAN></SPAN><SPAN 

style='BOX-SIZING: border-box; FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman", serif; COLOR: black; LINE-HEIGHT: 24px'>Intangible 

Assets</SPAN></P>

<P class=MsoNormal 

style='BOX-SIZING: border-box; FONT-SIZE: 14px; FONT-FAMILY: "Helvetica Neue", Helvetica, Arial, sans-serif; BACKGROUND: white; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(85,85,85); FONT-STYLE: normal; TEXT-ALIGN: justify; ORPHANS: 2; WIDOWS: 2; MARGIN: 0px 0px 10px 0.5in; LETTER-SPACING: normal; LINE-HEIGHT: 21px; TEXT-INDENT: -15.4pt; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial'><SPAN 

style="BOX-SIZING: border-box; FONT-SIZE: 10pt; FONT-FAMILY: Symbol; LINE-HEIGHT: 20px"><SPAN 

style="BOX-SIZING: border-box">·<SPAN 

style='BOX-SIZING: border-box; FONT: 7pt "Times New Roman"'>       <SPAN> </SPAN></SPAN></SPAN></SPAN><SPAN 

style='BOX-SIZING: border-box; FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman", serif; COLOR: black; LINE-HEIGHT: 24px'>Investment 

Property</SPAN></P>

<P class=MsoNormal 

style='BOX-SIZING: border-box; FONT-SIZE: 14px; FONT-FAMILY: "Helvetica Neue", Helvetica, Arial, sans-serif; BACKGROUND: white; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(85,85,85); FONT-STYLE: normal; TEXT-ALIGN: justify; ORPHANS: 2; WIDOWS: 2; MARGIN: 0px 0px 10px 0.5in; LETTER-SPACING: normal; LINE-HEIGHT: 21px; TEXT-INDENT: -15.4pt; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial'><SPAN 

style="BOX-SIZING: border-box; FONT-SIZE: 10pt; FONT-FAMILY: Symbol; LINE-HEIGHT: 20px"><SPAN 

style="BOX-SIZING: border-box">·<SPAN 

style='BOX-SIZING: border-box; FONT: 7pt "Times New Roman"'>       <SPAN> </SPAN></SPAN></SPAN></SPAN><SPAN 

style='BOX-SIZING: border-box; FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman", serif; COLOR: black; LINE-HEIGHT: 24px'>Leases</SPAN></P>

<P class=MsoNormal 

style='BOX-SIZING: border-box; FONT-SIZE: 14px; FONT-FAMILY: "Helvetica Neue", Helvetica, Arial, sans-serif; BACKGROUND: white; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(85,85,85); FONT-STYLE: normal; TEXT-ALIGN: justify; ORPHANS: 2; WIDOWS: 2; MARGIN: 0px 0px 10px 0.5in; LETTER-SPACING: normal; LINE-HEIGHT: 21px; TEXT-INDENT: -15.4pt; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial'><SPAN 

style="BOX-SIZING: border-box; FONT-SIZE: 10pt; FONT-FAMILY: Symbol; LINE-HEIGHT: 20px"><SPAN 

style="BOX-SIZING: border-box">·<SPAN 

style='BOX-SIZING: border-box; FONT: 7pt "Times New Roman"'>       <SPAN> </SPAN></SPAN></SPAN></SPAN><SPAN 

style='BOX-SIZING: border-box; FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman", serif; COLOR: black; LINE-HEIGHT: 24px'>Borrowing 

Costs</SPAN></P>

<P class=MsoNormal 

style='BOX-SIZING: border-box; FONT-SIZE: 14px; FONT-FAMILY: "Helvetica Neue", Helvetica, Arial, sans-serif; BACKGROUND: white; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(85,85,85); FONT-STYLE: normal; TEXT-ALIGN: justify; ORPHANS: 2; WIDOWS: 2; MARGIN: 0px 0px 10px 0.5in; LETTER-SPACING: normal; LINE-HEIGHT: 21px; TEXT-INDENT: -15.4pt; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial'><SPAN 

style="BOX-SIZING: border-box; FONT-SIZE: 10pt; FONT-FAMILY: Symbol; LINE-HEIGHT: 20px"><SPAN 

style="BOX-SIZING: border-box">·<SPAN 

style='BOX-SIZING: border-box; FONT: 7pt "Times New Roman"'>       <SPAN> </SPAN></SPAN></SPAN></SPAN><SPAN 

style='BOX-SIZING: border-box; FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman", serif; COLOR: black; LINE-HEIGHT: 24px'>Agriculture</SPAN></P>

<P class=MsoNormal 

style='BOX-SIZING: border-box; FONT-SIZE: 14px; FONT-FAMILY: "Helvetica Neue", Helvetica, Arial, sans-serif; BACKGROUND: white; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(85,85,85); FONT-STYLE: normal; TEXT-ALIGN: justify; ORPHANS: 2; WIDOWS: 2; MARGIN: 0px 0px 10px 0.5in; LETTER-SPACING: normal; LINE-HEIGHT: 21px; TEXT-INDENT: -15.4pt; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial'><SPAN 

style="BOX-SIZING: border-box; FONT-SIZE: 10pt; FONT-FAMILY: Symbol; LINE-HEIGHT: 20px"><SPAN 

style="BOX-SIZING: border-box">·<SPAN 

style='BOX-SIZING: border-box; FONT: 7pt "Times New Roman"'>       <SPAN> </SPAN></SPAN></SPAN></SPAN><SPAN 

style='BOX-SIZING: border-box; FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman", serif; COLOR: black; LINE-HEIGHT: 24px'>Impairment 

of Cash and Non-cash Generating Assets</SPAN></P>

<P class=MsoNormal 

style='BOX-SIZING: border-box; FONT-SIZE: 14px; FONT-FAMILY: "Helvetica Neue", Helvetica, Arial, sans-serif; BACKGROUND: white; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(85,85,85); FONT-STYLE: normal; TEXT-ALIGN: justify; ORPHANS: 2; WIDOWS: 2; MARGIN: 0px 0px 10px 0.5in; LETTER-SPACING: normal; LINE-HEIGHT: 21px; TEXT-INDENT: -15.4pt; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial'><SPAN 

style="BOX-SIZING: border-box; FONT-SIZE: 10pt; FONT-FAMILY: Symbol; LINE-HEIGHT: 20px"><SPAN 

style="BOX-SIZING: border-box">·<SPAN 

style='BOX-SIZING: border-box; FONT: 7pt "Times New Roman"'>       <SPAN> </SPAN></SPAN></SPAN></SPAN><SPAN 

style='BOX-SIZING: border-box; FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman", serif; COLOR: black; LINE-HEIGHT: 24px'>Service 

Concession Arrangements</SPAN></P>

<P class=MsoNormal 

style='BOX-SIZING: border-box; FONT-SIZE: 14px; FONT-FAMILY: "Helvetica Neue", Helvetica, Arial, sans-serif; BACKGROUND: white; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(85,85,85); FONT-STYLE: normal; TEXT-ALIGN: justify; ORPHANS: 2; WIDOWS: 2; MARGIN: 0px 0px 10px; LETTER-SPACING: normal; LINE-HEIGHT: 21px; TEXT-INDENT: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial'><STRONG 

style="BOX-SIZING: border-box; FONT-WEIGHT: bold"><SPAN 

style='BOX-SIZING: border-box; FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman", serif; COLOR: black; LINE-HEIGHT: 24px'>Module 

4 – Accounting for Revenue Recognition</SPAN></STRONG></P>

<P class=MsoNormal 

style='BOX-SIZING: border-box; FONT-SIZE: 14px; FONT-FAMILY: "Helvetica Neue", Helvetica, Arial, sans-serif; BACKGROUND: white; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(85,85,85); FONT-STYLE: normal; TEXT-ALIGN: justify; ORPHANS: 2; WIDOWS: 2; MARGIN: 0px 0px 10px 0.5in; LETTER-SPACING: normal; LINE-HEIGHT: 21px; TEXT-INDENT: -15.4pt; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial'><SPAN 

style="BOX-SIZING: border-box; FONT-SIZE: 10pt; FONT-FAMILY: Symbol; LINE-HEIGHT: 20px"><SPAN 

style="BOX-SIZING: border-box">·<SPAN 

style='BOX-SIZING: border-box; FONT: 7pt "Times New Roman"'>       <SPAN> </SPAN></SPAN></SPAN></SPAN><SPAN 

style='BOX-SIZING: border-box; FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman", serif; COLOR: black; LINE-HEIGHT: 24px'>Revenue 

from Exchange Transactions</SPAN></P>

<P class=MsoNormal 

style='BOX-SIZING: border-box; FONT-SIZE: 14px; FONT-FAMILY: "Helvetica Neue", Helvetica, Arial, sans-serif; BACKGROUND: white; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(85,85,85); FONT-STYLE: normal; TEXT-ALIGN: justify; ORPHANS: 2; WIDOWS: 2; MARGIN: 0px 0px 10px 0.5in; LETTER-SPACING: normal; LINE-HEIGHT: 21px; TEXT-INDENT: -15.4pt; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial'><SPAN 

style="BOX-SIZING: border-box; FONT-SIZE: 10pt; FONT-FAMILY: Symbol; LINE-HEIGHT: 20px"><SPAN 

style="BOX-SIZING: border-box">·<SPAN 

style='BOX-SIZING: border-box; FONT: 7pt "Times New Roman"'>       <SPAN> </SPAN></SPAN></SPAN></SPAN><SPAN 

style='BOX-SIZING: border-box; FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman", serif; COLOR: black; LINE-HEIGHT: 24px'>Revenue 

from Non-Exchange Transactions</SPAN></P>

<P class=MsoNormal 

style='BOX-SIZING: border-box; FONT-SIZE: 14px; FONT-FAMILY: "Helvetica Neue", Helvetica, Arial, sans-serif; BACKGROUND: white; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(85,85,85); FONT-STYLE: normal; TEXT-ALIGN: justify; ORPHANS: 2; WIDOWS: 2; MARGIN: 0px 0px 10px; LETTER-SPACING: normal; LINE-HEIGHT: 21px; TEXT-INDENT: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial'><STRONG 

style="BOX-SIZING: border-box; FONT-WEIGHT: bold"><SPAN 

style='BOX-SIZING: border-box; FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman", serif; COLOR: black; LINE-HEIGHT: 24px'>Module 

5 – Accounting for Liabilities</SPAN></STRONG></P>

<P class=MsoNormal 

style='BOX-SIZING: border-box; FONT-SIZE: 14px; FONT-FAMILY: "Helvetica Neue", Helvetica, Arial, sans-serif; BACKGROUND: white; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(85,85,85); FONT-STYLE: normal; TEXT-ALIGN: justify; ORPHANS: 2; WIDOWS: 2; MARGIN: 0px 0px 10px 0.5in; LETTER-SPACING: normal; LINE-HEIGHT: 21px; TEXT-INDENT: -15.4pt; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial'><SPAN 

style="BOX-SIZING: border-box; FONT-SIZE: 10pt; FONT-FAMILY: Symbol; LINE-HEIGHT: 20px"><SPAN 

style="BOX-SIZING: border-box">·<SPAN 

style='BOX-SIZING: border-box; FONT: 7pt "Times New Roman"'>       <SPAN> </SPAN></SPAN></SPAN></SPAN><SPAN 

style='BOX-SIZING: border-box; FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman", serif; COLOR: black; LINE-HEIGHT: 24px'>Provisions</SPAN></P>

<P class=MsoNormal 

style='BOX-SIZING: border-box; FONT-SIZE: 14px; FONT-FAMILY: "Helvetica Neue", Helvetica, Arial, sans-serif; BACKGROUND: white; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(85,85,85); FONT-STYLE: normal; TEXT-ALIGN: justify; ORPHANS: 2; WIDOWS: 2; MARGIN: 0px 0px 10px 0.5in; LETTER-SPACING: normal; LINE-HEIGHT: 21px; TEXT-INDENT: -15.4pt; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial'><SPAN 

style="BOX-SIZING: border-box; FONT-SIZE: 10pt; FONT-FAMILY: Symbol; LINE-HEIGHT: 20px"><SPAN 

style="BOX-SIZING: border-box">·<SPAN 

style='BOX-SIZING: border-box; FONT: 7pt "Times New Roman"'>       <SPAN> </SPAN></SPAN></SPAN></SPAN><SPAN 

style='BOX-SIZING: border-box; FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman", serif; COLOR: black; LINE-HEIGHT: 24px'>Contingent 

Liabilities</SPAN></P>

<P class=MsoNormal 

style='BOX-SIZING: border-box; FONT-SIZE: 14px; FONT-FAMILY: "Helvetica Neue", Helvetica, Arial, sans-serif; BACKGROUND: white; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(85,85,85); FONT-STYLE: normal; TEXT-ALIGN: justify; ORPHANS: 2; WIDOWS: 2; MARGIN: 0px 0px 10px 0.5in; LETTER-SPACING: normal; LINE-HEIGHT: 21px; TEXT-INDENT: -15.4pt; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial'><SPAN 

style="BOX-SIZING: border-box; FONT-SIZE: 10pt; FONT-FAMILY: Symbol; LINE-HEIGHT: 20px"><SPAN 

style="BOX-SIZING: border-box">·<SPAN 

style='BOX-SIZING: border-box; FONT: 7pt "Times New Roman"'>       <SPAN> </SPAN></SPAN></SPAN></SPAN><SPAN 

style='BOX-SIZING: border-box; FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman", serif; COLOR: black; LINE-HEIGHT: 24px'>Lease 

Liabilities</SPAN></P>

<P class=MsoNormal 

style='BOX-SIZING: border-box; FONT-SIZE: 14px; FONT-FAMILY: "Helvetica Neue", Helvetica, Arial, sans-serif; BACKGROUND: white; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(85,85,85); FONT-STYLE: normal; TEXT-ALIGN: justify; ORPHANS: 2; WIDOWS: 2; MARGIN: 0px 0px 10px 0.5in; LETTER-SPACING: normal; LINE-HEIGHT: 21px; TEXT-INDENT: -15.4pt; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial'><SPAN 

style="BOX-SIZING: border-box; FONT-SIZE: 10pt; FONT-FAMILY: Symbol; LINE-HEIGHT: 20px"><SPAN 

style="BOX-SIZING: border-box">·<SPAN 

style='BOX-SIZING: border-box; FONT: 7pt "Times New Roman"'>       <SPAN> </SPAN></SPAN></SPAN></SPAN><SPAN 

style='BOX-SIZING: border-box; FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman", serif; COLOR: black; LINE-HEIGHT: 24px'>Employee 

Benefits</SPAN></P>

<P class=MsoNormal 

style='BOX-SIZING: border-box; FONT-SIZE: 14px; FONT-FAMILY: "Helvetica Neue", Helvetica, Arial, sans-serif; BACKGROUND: white; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(85,85,85); FONT-STYLE: normal; TEXT-ALIGN: justify; ORPHANS: 2; WIDOWS: 2; MARGIN: 0px 0px 10px; LETTER-SPACING: normal; LINE-HEIGHT: 21px; TEXT-INDENT: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial'><STRONG 

style="BOX-SIZING: border-box; FONT-WEIGHT: bold"><SPAN 

style='BOX-SIZING: border-box; FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman", serif; COLOR: black; LINE-HEIGHT: 24px'>Module 

6 – Financial Instruments</SPAN></STRONG></P>

<P class=MsoNormal 

style='BOX-SIZING: border-box; FONT-SIZE: 14px; FONT-FAMILY: "Helvetica Neue", Helvetica, Arial, sans-serif; BACKGROUND: white; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(85,85,85); FONT-STYLE: normal; TEXT-ALIGN: justify; ORPHANS: 2; WIDOWS: 2; MARGIN: 0px 0px 10px 0.5in; LETTER-SPACING: normal; LINE-HEIGHT: 21px; TEXT-INDENT: -15.4pt; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial'><SPAN 

style="BOX-SIZING: border-box; FONT-SIZE: 10pt; FONT-FAMILY: Symbol; LINE-HEIGHT: 20px"><SPAN 

style="BOX-SIZING: border-box">·<SPAN 

style='BOX-SIZING: border-box; FONT: 7pt "Times New Roman"'>       <SPAN> </SPAN></SPAN></SPAN></SPAN><SPAN 

style='BOX-SIZING: border-box; FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman", serif; COLOR: black; LINE-HEIGHT: 24px'>Financial 

Assets, Financial Liabilities & Equity</SPAN></P>

<P class=MsoNormal 

style='BOX-SIZING: border-box; FONT-SIZE: 14px; FONT-FAMILY: "Helvetica Neue", Helvetica, Arial, sans-serif; BACKGROUND: white; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(85,85,85); FONT-STYLE: normal; TEXT-ALIGN: justify; ORPHANS: 2; WIDOWS: 2; MARGIN: 0px 0px 10px 0.5in; LETTER-SPACING: normal; LINE-HEIGHT: 21px; TEXT-INDENT: -15.4pt; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial'><SPAN 

style="BOX-SIZING: border-box; FONT-SIZE: 10pt; FONT-FAMILY: Symbol; LINE-HEIGHT: 20px"><SPAN 

style="BOX-SIZING: border-box">·<SPAN 

style='BOX-SIZING: border-box; FONT: 7pt "Times New Roman"'>       <SPAN> </SPAN></SPAN></SPAN></SPAN><SPAN 

style='BOX-SIZING: border-box; FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman", serif; COLOR: black; LINE-HEIGHT: 24px'>Recognition 

of Financial Instruments</SPAN></P>

<P class=MsoNormal 

style='BOX-SIZING: border-box; FONT-SIZE: 14px; FONT-FAMILY: "Helvetica Neue", Helvetica, Arial, sans-serif; BACKGROUND: white; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(85,85,85); FONT-STYLE: normal; TEXT-ALIGN: justify; ORPHANS: 2; WIDOWS: 2; MARGIN: 0px 0px 10px 0.5in; LETTER-SPACING: normal; LINE-HEIGHT: 21px; TEXT-INDENT: -15.4pt; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial'><SPAN 

style="BOX-SIZING: border-box; FONT-SIZE: 10pt; FONT-FAMILY: Symbol; LINE-HEIGHT: 20px"><SPAN 

style="BOX-SIZING: border-box">·<SPAN 

style='BOX-SIZING: border-box; FONT: 7pt "Times New Roman"'>       <SPAN> </SPAN></SPAN></SPAN></SPAN><SPAN 

style='BOX-SIZING: border-box; FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman", serif; COLOR: black; LINE-HEIGHT: 24px'>Fair 

Value Measurement</SPAN></P>

<P class=MsoNormal 

style='BOX-SIZING: border-box; FONT-SIZE: 14px; FONT-FAMILY: "Helvetica Neue", Helvetica, Arial, sans-serif; BACKGROUND: white; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(85,85,85); FONT-STYLE: normal; TEXT-ALIGN: justify; ORPHANS: 2; WIDOWS: 2; MARGIN: 0px 0px 10px 0.5in; LETTER-SPACING: normal; LINE-HEIGHT: 21px; TEXT-INDENT: -15.4pt; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial'><SPAN 

style="BOX-SIZING: border-box; FONT-SIZE: 10pt; FONT-FAMILY: Symbol; LINE-HEIGHT: 20px"><SPAN 

style="BOX-SIZING: border-box">·<SPAN 

style='BOX-SIZING: border-box; FONT: 7pt "Times New Roman"'>       <SPAN> </SPAN></SPAN></SPAN></SPAN><SPAN 

style='BOX-SIZING: border-box; FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman", serif; COLOR: black; LINE-HEIGHT: 24px'>Impairment 

of Financial Assets</SPAN></P>

<P class=MsoNormal 

style='BOX-SIZING: border-box; FONT-SIZE: 14px; FONT-FAMILY: "Helvetica Neue", Helvetica, Arial, sans-serif; BACKGROUND: white; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(85,85,85); FONT-STYLE: normal; TEXT-ALIGN: justify; ORPHANS: 2; WIDOWS: 2; MARGIN: 0px 0px 10px 0.5in; LETTER-SPACING: normal; LINE-HEIGHT: 21px; TEXT-INDENT: -15.4pt; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial'><SPAN 

style="BOX-SIZING: border-box; FONT-SIZE: 10pt; FONT-FAMILY: Symbol; LINE-HEIGHT: 20px"><SPAN 

style="BOX-SIZING: border-box">·<SPAN 

style='BOX-SIZING: border-box; FONT: 7pt "Times New Roman"'>       <SPAN> </SPAN></SPAN></SPAN></SPAN><SPAN 

style='BOX-SIZING: border-box; FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman", serif; COLOR: black; LINE-HEIGHT: 24px'>Hedging 

and Hedge Accounting</SPAN></P>

<P class=MsoNormal 

style='BOX-SIZING: border-box; FONT-SIZE: 14px; FONT-FAMILY: "Helvetica Neue", Helvetica, Arial, sans-serif; BACKGROUND: white; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(85,85,85); FONT-STYLE: normal; TEXT-ALIGN: justify; ORPHANS: 2; WIDOWS: 2; MARGIN: 0px 0px 10px; LETTER-SPACING: normal; LINE-HEIGHT: 21px; TEXT-INDENT: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial'><STRONG 

style="BOX-SIZING: border-box; FONT-WEIGHT: bold"><SPAN 

style='BOX-SIZING: border-box; FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman", serif; COLOR: black; LINE-HEIGHT: 24px'>Module 

7 – Presentation of Financial Statements</SPAN></STRONG></P>

<P class=MsoNormal 

style='BOX-SIZING: border-box; FONT-SIZE: 14px; FONT-FAMILY: "Helvetica Neue", Helvetica, Arial, sans-serif; BACKGROUND: white; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(85,85,85); FONT-STYLE: normal; TEXT-ALIGN: justify; ORPHANS: 2; WIDOWS: 2; MARGIN: 0px 0px 10px 0.5in; LETTER-SPACING: normal; LINE-HEIGHT: 21px; TEXT-INDENT: -15.4pt; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial'><SPAN 

style="BOX-SIZING: border-box; FONT-SIZE: 10pt; FONT-FAMILY: Symbol; LINE-HEIGHT: 20px"><SPAN 

style="BOX-SIZING: border-box">·<SPAN 

style='BOX-SIZING: border-box; FONT: 7pt "Times New Roman"'>       <SPAN> </SPAN></SPAN></SPAN></SPAN><SPAN 

style='BOX-SIZING: border-box; FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman", serif; COLOR: black; LINE-HEIGHT: 24px'>Presentation 

of Financial Statements</SPAN></P>

<P class=MsoNormal 

style='BOX-SIZING: border-box; FONT-SIZE: 14px; FONT-FAMILY: "Helvetica Neue", Helvetica, Arial, sans-serif; BACKGROUND: white; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(85,85,85); FONT-STYLE: normal; TEXT-ALIGN: justify; ORPHANS: 2; WIDOWS: 2; MARGIN: 0px 0px 10px 0.5in; LETTER-SPACING: normal; LINE-HEIGHT: 21px; TEXT-INDENT: -15.4pt; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial'><SPAN 

style="BOX-SIZING: border-box; FONT-SIZE: 10pt; FONT-FAMILY: Symbol; LINE-HEIGHT: 20px"><SPAN 

style="BOX-SIZING: border-box">·<SPAN 

style='BOX-SIZING: border-box; FONT: 7pt "Times New Roman"'>       <SPAN> </SPAN></SPAN></SPAN></SPAN><SPAN 

style='BOX-SIZING: border-box; FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman", serif; COLOR: black; LINE-HEIGHT: 24px'>Statement 

of Cash Flows</SPAN></P>

<P class=MsoNormal 

style='BOX-SIZING: border-box; FONT-SIZE: 14px; FONT-FAMILY: "Helvetica Neue", Helvetica, Arial, sans-serif; BACKGROUND: white; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(85,85,85); FONT-STYLE: normal; TEXT-ALIGN: justify; ORPHANS: 2; WIDOWS: 2; MARGIN: 0px 0px 10px 0.5in; LETTER-SPACING: normal; LINE-HEIGHT: 21px; TEXT-INDENT: -15.4pt; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial'><SPAN 

style="BOX-SIZING: border-box; FONT-SIZE: 10pt; FONT-FAMILY: Symbol; LINE-HEIGHT: 20px"><SPAN 

style="BOX-SIZING: border-box">·<SPAN 

style='BOX-SIZING: border-box; FONT: 7pt "Times New Roman"'>       <SPAN> </SPAN></SPAN></SPAN></SPAN><SPAN 

style='BOX-SIZING: border-box; FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman", serif; COLOR: black; LINE-HEIGHT: 24px'>Interim 

Financial Reporting</SPAN></P>

<P class=MsoNormal 

style='BOX-SIZING: border-box; FONT-SIZE: 14px; FONT-FAMILY: "Helvetica Neue", Helvetica, Arial, sans-serif; BACKGROUND: white; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(85,85,85); FONT-STYLE: normal; TEXT-ALIGN: justify; ORPHANS: 2; WIDOWS: 2; MARGIN: 0px 0px 10px 0.5in; LETTER-SPACING: normal; LINE-HEIGHT: 21px; TEXT-INDENT: -15.4pt; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial'><SPAN 

style="BOX-SIZING: border-box; FONT-SIZE: 10pt; FONT-FAMILY: Symbol; LINE-HEIGHT: 20px"><SPAN 

style="BOX-SIZING: border-box">·<SPAN 

style='BOX-SIZING: border-box; FONT: 7pt "Times New Roman"'>       <SPAN> </SPAN></SPAN></SPAN></SPAN><SPAN 

style='BOX-SIZING: border-box; FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman", serif; COLOR: black; LINE-HEIGHT: 24px'>Selection 

of Accounting Policies and Accounting Estimates</SPAN></P>

<P class=MsoNormal 

style='BOX-SIZING: border-box; FONT-SIZE: 14px; FONT-FAMILY: "Helvetica Neue", Helvetica, Arial, sans-serif; BACKGROUND: white; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(85,85,85); FONT-STYLE: normal; TEXT-ALIGN: justify; ORPHANS: 2; WIDOWS: 2; MARGIN: 0px 0px 10px 0.5in; LETTER-SPACING: normal; LINE-HEIGHT: 21px; TEXT-INDENT: -15.4pt; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial'><SPAN 

style="BOX-SIZING: border-box; FONT-SIZE: 10pt; FONT-FAMILY: Symbol; LINE-HEIGHT: 20px"><SPAN 

style="BOX-SIZING: border-box">·<SPAN 

style='BOX-SIZING: border-box; FONT: 7pt "Times New Roman"'>       <SPAN> </SPAN></SPAN></SPAN></SPAN><SPAN 

style='BOX-SIZING: border-box; FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman", serif; COLOR: black; LINE-HEIGHT: 24px'>Events 

after the reporting period</SPAN></P>

<P class=MsoNormal 

style='BOX-SIZING: border-box; FONT-SIZE: 14px; FONT-FAMILY: "Helvetica Neue", Helvetica, Arial, sans-serif; BACKGROUND: white; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(85,85,85); FONT-STYLE: normal; TEXT-ALIGN: justify; ORPHANS: 2; WIDOWS: 2; MARGIN: 0px 0px 10px 0.5in; LETTER-SPACING: normal; LINE-HEIGHT: 21px; TEXT-INDENT: -15.4pt; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial'><SPAN 

style="BOX-SIZING: border-box; FONT-SIZE: 10pt; FONT-FAMILY: Symbol; LINE-HEIGHT: 20px"><SPAN 

style="BOX-SIZING: border-box">·<SPAN 

style='BOX-SIZING: border-box; FONT: 7pt "Times New Roman"'>       <SPAN> </SPAN></SPAN></SPAN></SPAN><SPAN 

style='BOX-SIZING: border-box; FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman", serif; COLOR: black; LINE-HEIGHT: 24px'>Consolidated 

Financial Statements</SPAN></P>

<P class=MsoNormal 

style='BOX-SIZING: border-box; FONT-SIZE: 14px; FONT-FAMILY: "Helvetica Neue", Helvetica, Arial, sans-serif; BACKGROUND: white; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(85,85,85); FONT-STYLE: normal; TEXT-ALIGN: justify; ORPHANS: 2; WIDOWS: 2; MARGIN: 0px 0px 10px 0.5in; LETTER-SPACING: normal; LINE-HEIGHT: 21px; TEXT-INDENT: -15.4pt; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial'><SPAN 

style="BOX-SIZING: border-box; FONT-SIZE: 10pt; FONT-FAMILY: Symbol; LINE-HEIGHT: 20px"><SPAN 

style="BOX-SIZING: border-box">·<SPAN 

style='BOX-SIZING: border-box; FONT: 7pt "Times New Roman"'>       <SPAN> </SPAN></SPAN></SPAN></SPAN><SPAN 

style='BOX-SIZING: border-box; FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman", serif; COLOR: black; LINE-HEIGHT: 24px'>Presentation 

of Budget Information in Financial Statements</SPAN></P>

<P class=MsoNormal 

style='BOX-SIZING: border-box; FONT-SIZE: 14px; FONT-FAMILY: "Helvetica Neue", Helvetica, Arial, sans-serif; BACKGROUND: white; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(85,85,85); FONT-STYLE: normal; TEXT-ALIGN: justify; ORPHANS: 2; WIDOWS: 2; MARGIN: 0px 0px 10px; LETTER-SPACING: normal; LINE-HEIGHT: 21px; TEXT-INDENT: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial'><STRONG 

style="BOX-SIZING: border-box; FONT-WEIGHT: bold"><SPAN 

style='BOX-SIZING: border-box; FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman", serif; COLOR: black; LINE-HEIGHT: 24px'>Module 

8 – Financial Reporting under Cash Basis</SPAN></STRONG></P>

<P class=MsoNormal 

style='BOX-SIZING: border-box; FONT-SIZE: 14px; FONT-FAMILY: "Helvetica Neue", Helvetica, Arial, sans-serif; BACKGROUND: white; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(85,85,85); FONT-STYLE: normal; TEXT-ALIGN: justify; ORPHANS: 2; WIDOWS: 2; MARGIN: 0px 0px 10px 0.5in; LETTER-SPACING: normal; LINE-HEIGHT: 21px; TEXT-INDENT: -15.4pt; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial'><SPAN 

style="BOX-SIZING: border-box; FONT-SIZE: 10pt; FONT-FAMILY: Symbol; LINE-HEIGHT: 20px"><SPAN 

style="BOX-SIZING: border-box">·<SPAN 

style='BOX-SIZING: border-box; FONT: 7pt "Times New Roman"'>       <SPAN> </SPAN></SPAN></SPAN></SPAN><SPAN 

style='BOX-SIZING: border-box; FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman", serif; COLOR: black; LINE-HEIGHT: 24px'>Cash 

Basis IPSAS</SPAN></P>

<P class=MsoNormal 

style='BOX-SIZING: border-box; FONT-SIZE: 14px; FONT-FAMILY: "Helvetica Neue", Helvetica, Arial, sans-serif; BACKGROUND: white; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(85,85,85); FONT-STYLE: normal; TEXT-ALIGN: justify; ORPHANS: 2; WIDOWS: 2; MARGIN: 0px 0px 10px 0.5in; LETTER-SPACING: normal; LINE-HEIGHT: 21px; TEXT-INDENT: -15.4pt; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial'><SPAN 

style="BOX-SIZING: border-box; FONT-SIZE: 10pt; FONT-FAMILY: Symbol; LINE-HEIGHT: 20px"><SPAN 

style="BOX-SIZING: border-box">·<SPAN 

style='BOX-SIZING: border-box; FONT: 7pt "Times New Roman"'>       <SPAN> </SPAN></SPAN></SPAN></SPAN><SPAN 

style='BOX-SIZING: border-box; FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman", serif; COLOR: black; LINE-HEIGHT: 24px'>Presentation 

and Disclosure requirements</SPAN></P>

<P class=MsoNormal 

style='BOX-SIZING: border-box; FONT-SIZE: 14px; FONT-FAMILY: "Helvetica Neue", Helvetica, Arial, sans-serif; BACKGROUND: white; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(85,85,85); FONT-STYLE: normal; TEXT-ALIGN: justify; ORPHANS: 2; WIDOWS: 2; MARGIN: 0px 0px 10px 0.5in; LETTER-SPACING: normal; LINE-HEIGHT: 21px; TEXT-INDENT: -15.4pt; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial'><SPAN 

style="BOX-SIZING: border-box; FONT-SIZE: 10pt; FONT-FAMILY: Symbol; LINE-HEIGHT: 20px"><SPAN 

style="BOX-SIZING: border-box">·<SPAN 

style='BOX-SIZING: border-box; FONT: 7pt "Times New Roman"'>       <SPAN> </SPAN></SPAN></SPAN></SPAN><SPAN 

style='BOX-SIZING: border-box; FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman", serif; COLOR: black; LINE-HEIGHT: 24px'>General 

Requirements</SPAN></P>

<P class=MsoNormal 

style='BOX-SIZING: border-box; FONT-SIZE: 14px; FONT-FAMILY: "Helvetica Neue", Helvetica, Arial, sans-serif; BACKGROUND: white; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(85,85,85); FONT-STYLE: normal; TEXT-ALIGN: justify; ORPHANS: 2; WIDOWS: 2; MARGIN: 0px 0px 10px 0.5in; LETTER-SPACING: normal; LINE-HEIGHT: 21px; TEXT-INDENT: -15.4pt; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial'><SPAN 

style="BOX-SIZING: border-box; FONT-SIZE: 10pt; FONT-FAMILY: Symbol; LINE-HEIGHT: 20px"><SPAN 

style="BOX-SIZING: border-box">·<SPAN 

style='BOX-SIZING: border-box; FONT: 7pt "Times New Roman"'>       <SPAN> </SPAN></SPAN></SPAN></SPAN><SPAN 

style='BOX-SIZING: border-box; FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman", serif; COLOR: black; LINE-HEIGHT: 24px'>First 

time adoption of Accrual Basis IPSAS from Local Cash Basis Standards</SPAN></P>

<P class=MsoNormal 

style='BOX-SIZING: border-box; FONT-SIZE: 14px; FONT-FAMILY: "Helvetica Neue", Helvetica, Arial, sans-serif; BACKGROUND: white; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(85,85,85); FONT-STYLE: normal; TEXT-ALIGN: justify; ORPHANS: 2; WIDOWS: 2; MARGIN: 0px 0px 10px 0.5in; LETTER-SPACING: normal; LINE-HEIGHT: 21px; TEXT-INDENT: -15.4pt; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial'><SPAN 

style="BOX-SIZING: border-box; FONT-SIZE: 10pt; FONT-FAMILY: Symbol; LINE-HEIGHT: 20px"><SPAN 

style="BOX-SIZING: border-box">·<SPAN 

style='BOX-SIZING: border-box; FONT: 7pt "Times New Roman"'>       <SPAN> </SPAN></SPAN></SPAN></SPAN><SPAN 

style='BOX-SIZING: border-box; FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman", serif; COLOR: black; LINE-HEIGHT: 24px'>Foreign 

Currency transactions and balances</SPAN></P>

<P class=MsoNormal 

style='BOX-SIZING: border-box; FONT-SIZE: 14px; FONT-FAMILY: "Helvetica Neue", Helvetica, Arial, sans-serif; BACKGROUND: white; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(85,85,85); FONT-STYLE: normal; TEXT-ALIGN: justify; ORPHANS: 2; WIDOWS: 2; MARGIN: 0px 0px 10px; LETTER-SPACING: normal; LINE-HEIGHT: 21px; TEXT-INDENT: 0px; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial'><STRONG 

style="BOX-SIZING: border-box; FONT-WEIGHT: bold"><SPAN 

style='BOX-SIZING: border-box; FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman", serif; COLOR: black; LINE-HEIGHT: 24px'>Module 

9 – First Time Adoption of IPSAS</SPAN></STRONG></P>

<P class=MsoNormal 

style='BOX-SIZING: border-box; FONT-SIZE: 14px; FONT-FAMILY: "Helvetica Neue", Helvetica, Arial, sans-serif; BACKGROUND: white; WHITE-SPACE: normal; WORD-SPACING: 0px; TEXT-TRANSFORM: none; FONT-WEIGHT: 400; COLOR: rgb(85,85,85); FONT-STYLE: normal; TEXT-ALIGN: justify; ORPHANS: 2; WIDOWS: 2; MARGIN: 0px 0px 10px 0.5in; LETTER-SPACING: normal; LINE-HEIGHT: 21px; TEXT-INDENT: -15.4pt; font-variant-ligatures: normal; font-variant-caps: normal; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial'><SPAN 

style="BOX-SIZING: border-box; FONT-SIZE: 10pt; FONT-FAMILY: Symbol; LINE-HEIGHT: 20px"><SPAN 

style="BOX-SIZING: border-box">·<SPAN 

style='BOX-SIZING: border-box; FONT: 7pt "Times New Roman"'>       <SPAN> </SPAN></SPAN></SPAN></SPAN><SPAN 

style='BOX-SIZING: border-box; FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman", serif; COLOR: black; LINE-HEIGHT: 24px'>First 

time adoption of Cash Basis IPSAS</SPAN></P>

<P class=MsoNormal 

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style="BOX-SIZING: border-box">·<SPAN 

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style='BOX-SIZING: border-box; FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman", serif; COLOR: black; LINE-HEIGHT: 24px'>First 

time adoption of Accrual Basis IPSAS from Cash Basis IPSAS</SPAN></P>

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style="BOX-SIZING: border-box">·<SPAN 

style='BOX-SIZING: border-box; FONT: 7pt "Times New Roman"'>       <SPAN> </SPAN></SPAN></SPAN></SPAN><SPAN 

style='BOX-SIZING: border-box; FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman", serif; COLOR: black; LINE-HEIGHT: 24px'>First 

time adoption of Accrual Basis IPSAS from Local Cash Basis Standards</SPAN></P>

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style="BOX-SIZING: border-box">·<SPAN 

style='BOX-SIZING: border-box; FONT: 7pt "Times New Roman"'>       <SPAN> </SPAN></SPAN></SPAN></SPAN><SPAN 

style='BOX-SIZING: border-box; FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman", serif; COLOR: black; LINE-HEIGHT: 24px'>First 

time adoption of Accrual Basis IPSAS from Local Accrual Basis 

Standards</SPAN></P>

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style="BOX-SIZING: border-box; FONT-SIZE: 13.5pt"><STRONG 

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style='BOX-SIZING: border-box; FONT-FAMILY: "Times New Roman", serif; COLOR: black; LINE-HEIGHT: 27px'>TRAINING 

METHODOLOGY</SPAN></STRONG></SPAN></P>

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International Public Sector Accounting Standards (IPSAS) training course will be 

presented utilizing facilitated discussions, captivating PowerPoint 

presentations, case studies and examples</P>

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Upcoming Training Workshops:</SPAN></U></I><SPAN 

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all Courses</SPAN></A></SPAN><SPAN 

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