id	sid	eid	entity	type
abr-156	1	1	microsoft	ORG
abr-156	1	2	156-copyedited-final.docx	CARDINAL
abr-156	1	3	2016	CARDINAL
abr-156	1	4	7	CARDINAL
abr-156	1	5	29-50 29	QUANTITY
abr-156	1	6	the united states	GPE
abr-156	2	1	george schmidt university	ORG
abr-156	2	2	arkansas	GPE
abr-156	2	3	fort	DATE
abr-156	2	4	smith kaitlyn schoeppey university of arkansas	ORG
abr-156	2	5	fort	DATE
abr-156	4	1	the united states	GPE
abr-156	4	2	norwalk	GPE
abr-156	4	3	2002	DATE
abr-156	10	1	the european union	ORG
abr-156	10	2	eu	ORG
abr-156	11	1	the united states	GPE
abr-156	13	1	gaap	ORG
abr-156	16	1	the united states	GPE
abr-156	16	2	united states	GPE
abr-156	17	1	ten	CARDINAL
abr-156	18	1	saudagaran	GPE
abr-156	18	2	2009	DATE
abr-156	26	1	the united states	GPE
abr-156	27	1	us	GPE
abr-156	27	2	30	CARDINAL
abr-156	32	1	u.s.	GPE
abr-156	35	1	saudagaran	GPE
abr-156	35	2	2009	DATE
abr-156	38	1	one	CARDINAL
abr-156	41	1	the united states	GPE
abr-156	41	2	about 2%	PERCENT
abr-156	42	1	20%	PERCENT
abr-156	42	2	this year	DATE
abr-156	49	1	saudagaran	GPE
abr-156	49	2	2009	DATE
abr-156	51	1	saudagaran	GPE
abr-156	51	2	2009	DATE
abr-156	53	1	saudagaran	GPE
abr-156	53	2	2009	DATE
abr-156	53	3	10	CARDINAL
abr-156	55	1	one	CARDINAL
abr-156	55	2	enron	ORG
abr-156	56	1	the u.s. congress	ORG
abr-156	60	1	one	CARDINAL
abr-156	62	1	two	CARDINAL
abr-156	62	2	the united states	GPE
abr-156	63	1	schmidt &	ORG
abr-156	63	2	31	CARDINAL
abr-156	63	3	the united states	GPE
abr-156	65	1	n.d.	GPE
abr-156	69	1	many years	DATE
abr-156	70	1	the american institute of accountants	ORG
abr-156	70	2	the new york stock exchange	ORG
abr-156	71	1	a few years later	DATE
abr-156	71	2	1934	DATE
abr-156	72	1	the securities and exchange commission	ORG
abr-156	72	2	the securities and exchange commission	ORG
abr-156	72	3	n.d.	GPE
abr-156	73	1	1970	DATE
abr-156	75	1	1972	DATE
abr-156	75	2	the financial accounting foundation	ORG
abr-156	76	1	the following year	DATE
abr-156	76	2	the financial accounting foundation	ORG
abr-156	76	3	n.d.	GPE
abr-156	77	1	modern day	DATE
abr-156	77	2	america	GPE
abr-156	81	1	the united states	GPE
abr-156	83	1	world war ii	EVENT
abr-156	85	1	1973	DATE
abr-156	86	1	first	ORDINAL
abr-156	87	1	2001	DATE
abr-156	88	1	n.d.	GPE
abr-156	89	1	2013	DATE
abr-156	89	2	the european union	ORG
abr-156	89	3	more than 100	CARDINAL
abr-156	89	4	n.d.	GPE
abr-156	92	1	the united states financial accounting standards board	ORG
abr-156	92	2	sepe, & nelson	ORG
abr-156	92	3	2013	DATE
abr-156	93	1	us	GPE
abr-156	93	2	32	CARDINAL
abr-156	98	1	sepe, & nelson	ORG
abr-156	98	2	2013	DATE
abr-156	102	1	one	CARDINAL
abr-156	102	2	the securities and exchange commission	ORG
abr-156	102	3	the united states	GPE
abr-156	102	4	sepe, & nelson	ORG
abr-156	102	5	2013	DATE
abr-156	105	1	the european union	ORG
abr-156	105	2	european	NORP
abr-156	105	3	europe	LOC
abr-156	105	4	n.d.	GPE
abr-156	106	1	the european union	ORG
abr-156	107	1	fourth	ORDINAL
abr-156	107	2	seventh	ORDINAL
abr-156	107	3	european	NORP
abr-156	108	1	alexander	PERSON
abr-156	108	2	2007	DATE
abr-156	109	1	52	CARDINAL
abr-156	109	2	the european union	ORG
abr-156	109	3	the european union	ORG
abr-156	113	1	2013	DATE
abr-156	113	2	the european union	ORG
abr-156	113	3	more than 100	CARDINAL
abr-156	113	4	n.d.	GPE
abr-156	115	1	the standard international financial	ORG
abr-156	117	1	schmidt &	ORG
abr-156	117	2	33	CARDINAL
abr-156	117	3	pricewaterhousecoopers 2014	ORG
abr-156	118	1	approximately 28.33%	PERCENT
abr-156	119	1	the european union	ORG
abr-156	120	1	venezuela	GPE
abr-156	120	2	japan	GPE
abr-156	120	3	japan	GPE
abr-156	120	4	2014	DATE
abr-156	121	1	an additional 25.83%	PERCENT
abr-156	121	2	the european union	ORG
abr-156	122	1	the european union	ORG
abr-156	123	1	eu	ORG
abr-156	123	2	2015	DATE
abr-156	124	1	the european union	ORG
abr-156	125	1	25.83%	PERCENT
abr-156	126	1	the european union	ORG
abr-156	126	2	two	CARDINAL
abr-156	128	1	the european union	ORG
abr-156	128	2	39	DATE
abr-156	128	3	brackney & witmer	ORG
abr-156	128	4	2005	DATE
abr-156	129	1	the other 45.83%	PERCENT
abr-156	130	1	less than half	CARDINAL
abr-156	133	1	the united states	GPE
abr-156	135	1	u.s.	GPE
abr-156	135	2	gaap	PERSON
abr-156	135	3	ifrs convergence	ORG
abr-156	135	4	united states stock exchanges	ORG
abr-156	136	1	sullivan	ORG
abr-156	136	2	2014	DATE
abr-156	137	1	us	GPE
abr-156	137	2	2007	DATE
abr-156	138	1	fasb	ORG
abr-156	138	2	norwalk	GPE
abr-156	138	3	connecticut	GPE
abr-156	138	4	september 18, 2002	DATE
abr-156	138	5	2002	DATE
abr-156	139	1	fasb	ORG
abr-156	140	1	2002	DATE
abr-156	140	2	1	CARDINAL
abr-156	141	1	gaap	ORG
abr-156	142	1	us	GPE
abr-156	142	2	34	CARDINAL
abr-156	142	3	2006	DATE
abr-156	142	4	fasb	GPE
abr-156	142	5	2008	DATE
abr-156	142	6	2006,n.d	CARDINAL
abr-156	143	1	2007	DATE
abr-156	143	2	the united states	GPE
abr-156	143	3	sec	ORG
abr-156	143	4	us	GPE
abr-156	144	1	sec	ORG
abr-156	144	2	gaap,”2007	GPE
abr-156	144	3	n.d.	GPE
abr-156	145	1	the european commission	ORG
abr-156	145	2	the european union	ORG
abr-156	145	3	u.s.	GPE
abr-156	145	4	european	NORP
abr-156	145	5	u.s.	GPE
abr-156	145	6	the february 2006, 2008	DATE
abr-156	146	1	2013	DATE
abr-156	146	2	russell golden	PERSON
abr-156	148	1	the united states	GPE
abr-156	148	2	one	CARDINAL
abr-156	148	3	cohn	NORP
abr-156	148	4	2013	DATE
abr-156	149	1	asaf	PERSON
abr-156	149	2	two days	DATE
abr-156	149	3	four occasions a year	DATE
abr-156	149	4	2013,n.d	TIME
abr-156	150	1	eight days	DATE
abr-156	151	1	christopher cox	PERSON
abr-156	151	2	sec	ORG
abr-156	151	3	2005-2009	DATE
abr-156	151	4	katz	ORG
abr-156	151	5	2014	DATE
abr-156	152	1	three	CARDINAL
abr-156	152	2	us	GPE
abr-156	153	1	the early 2000	DATE
abr-156	155	1	sullivan	ORG
abr-156	155	2	2014	DATE
abr-156	162	1	sec	ORG
abr-156	162	2	2008	DATE
abr-156	165	1	sec	ORG
abr-156	166	1	us	GPE
abr-156	167	1	almost 50%	PERCENT
abr-156	167	2	the united states	GPE
abr-156	167	3	donaldson, 2005	ORG
abr-156	168	1	us	GPE
abr-156	169	1	nearly $4.5 trillion	MONEY
abr-156	169	2	35	CARDINAL
abr-156	169	3	donaldson, 2005	ORG
abr-156	171	1	u.s.	GPE
abr-156	171	2	u.s.	GPE
abr-156	172	1	one	CARDINAL
abr-156	176	1	gaap	PERSON
abr-156	178	1	one-year	DATE
abr-156	181	1	gaap	PERSON
abr-156	181	2	one	CARDINAL
abr-156	182	1	1	CARDINAL
abr-156	183	1	2	CARDINAL
abr-156	184	1	3	CARDINAL
abr-156	184	2	75%	PERCENT
abr-156	185	1	4	CARDINAL
abr-156	185	2	greater than 90%	PERCENT
abr-156	186	1	sepe, & nelson	ORG
abr-156	186	2	2013	DATE
abr-156	186	3	863	CARDINAL
abr-156	186	4	sepe, & nelson	ORG
abr-156	186	5	2013	DATE
abr-156	190	1	four	CARDINAL
abr-156	198	1	two	CARDINAL
abr-156	204	1	scot taub	PERSON
abr-156	204	2	u.s.	GPE
abr-156	204	3	gaap	PERSON
abr-156	204	4	1	CARDINAL
abr-156	204	5	2	CARDINAL
abr-156	204	6	3	CARDINAL
abr-156	204	7	4	CARDINAL
abr-156	204	8	5	CARDINAL
abr-156	205	1	us	GPE
abr-156	206	1	36	CARDINAL
abr-156	206	2	2014	DATE
abr-156	209	1	gaap	PERSON
abr-156	210	1	gaap	PERSON
abr-156	210	2	sepe	ORG
abr-156	210	3	nelson	PERSON
abr-156	210	4	7th	ORDINAL
abr-156	213	1	gaap ifrs	ORG
abr-156	236	1	schmidt &	ORG
abr-156	236	2	37	CARDINAL
abr-156	236	3	gaap ifrs	ORG
abr-156	250	1	four	CARDINAL
abr-156	254	1	twenty-two	CARDINAL
abr-156	255	1	eighty-nine	CARDINAL
abr-156	255	2	sepe, & nelson	ORG
abr-156	256	1	gaap	PERSON
abr-156	260	1	deloitte	ORG
abr-156	260	2	four	CARDINAL
abr-156	261	1	2009	DATE
abr-156	266	1	epstein & cheng	ORG
abr-156	266	2	2009	DATE
abr-156	267	1	cfo	ORG
abr-156	267	2	marden	ORG
abr-156	267	3	edwards, & stout	ORG
abr-156	267	4	n.d.	GPE
abr-156	269	1	us	GPE
abr-156	270	1	38	CARDINAL
abr-156	271	1	two	CARDINAL
abr-156	274	1	two	CARDINAL
abr-156	276	1	fasb	ORG
abr-156	280	1	two	CARDINAL
abr-156	281	1	1989	DATE
abr-156	282	1	a few years	DATE
abr-156	283	1	the few years	DATE
abr-156	284	1	one	CARDINAL
abr-156	285	1	us	GPE
abr-156	288	1	u.s.	GPE
abr-156	289	1	u.s.	GPE
abr-156	290	1	2008	DATE
abr-156	292	1	n.d.	GPE
abr-156	293	1	march 4, 2015	DATE
abr-156	293	2	27541272	DATE
abr-156	293	3	asaf	PERSON
abr-156	294	1	n.d.	GPE
abr-156	295	1	march 5, 2015	DATE
abr-156	295	2	http://www.ifrs.org/about-us/iasb/advisory-bodies/asaf/pages/accountingstandards-advisory-forum.aspx alexander	PERSON
abr-156	295	3	d.	NORP
abr-156	295	4	2007	DATE
abr-156	296	1	uk	GPE
abr-156	297	1	j. m. godfrey & k. chalmers	ORG
abr-156	297	2	46-63	CARDINAL
abr-156	298	1	cheltenham	GPE
abr-156	298	2	uk	GPE
abr-156	298	3	edward elgar	PERSON
abr-156	298	4	booker	ORG
abr-156	298	5	j., caldwell	ORG
abr-156	298	6	s., & rooney	ORG
abr-156	298	7	c. j. (	PERSON
abr-156	298	8	2011	DATE
abr-156	299	1	sixth	ORDINAL
abr-156	301	1	j., caldwell	ORG
abr-156	301	2	s., & rooney	ORG
abr-156	301	3	c. j.	PERSON
abr-156	301	4	2013	DATE
abr-156	302	1	seventh	ORDINAL
abr-156	304	1	schmidt &	ORG
abr-156	304	2	39	CARDINAL
abr-156	304	3	k. s.	PERSON
abr-156	304	4	2005	DATE
abr-156	305	1	the european union's	ORG
abr-156	307	1	2013, july 29	DATE
abr-156	308	1	fasb	ORG
abr-156	309	1	march 5, 2015	DATE
abr-156	310	1	n.d.	GPE
abr-156	311	1	march 4, 2015	DATE
abr-156	311	2	february 2006	DATE
abr-156	312	1	2008	DATE
abr-156	312	2	september	DATE
abr-156	313	1	gaap	ORG
abr-156	314	1	n.d.	GPE
abr-156	315	1	march 5, 2015	DATE
abr-156	315	2	http://www.ifrs.org/use-around-the-world/global-convergence/convergence-with-usgaap/pages/convergence-with-us-gaap.aspx deloitte	ORG
abr-156	316	1	2009	DATE
abr-156	318	1	http://www.iasplus.com/en/binary/ca/0908roadtoconversion3_en.pdf donaldson	ORG
abr-156	318	2	w. h. (	PERSON
abr-156	318	3	2005	DATE
abr-156	318	4	january 25	DATE
abr-156	319	1	u.s.	GPE
abr-156	320	1	march 5, 2015	DATE
abr-156	320	2	epstein	PERSON
abr-156	320	3	b. j.	PERSON
abr-156	320	4	s.	PERSON
abr-156	320	5	2009	DATE
abr-156	321	1	u.s.	GPE
abr-156	322	1	march 15, 2015	DATE
abr-156	322	2	w.	PERSON
abr-156	322	3	2007	DATE
abr-156	323	1	convergence	PERSON
abr-156	323	2	the us securities and exchange commission	ORG
abr-156	323	3	europe	LOC
abr-156	323	4	4(2	CARDINAL
abr-156	323	5	123139	DATE
abr-156	326	1	2015, february 19	DATE
abr-156	327	1	march 4, 2015	DATE
abr-156	328	1	1989	DATE
abr-156	330	1	norwalk	GPE
abr-156	332	1	2014, october	DATE
abr-156	333	1	europe	LOC
abr-156	334	1	n.d.	GPE
abr-156	335	1	march 4, 2015	DATE
abr-156	335	2	http://www.iasplus.com/en/resources/ifrs-topics/europe katz	PERSON
abr-156	335	3	d. m.	PERSON
abr-156	335	4	2014, october 17	DATE
abr-156	337	1	march 5, 2015	DATE
abr-156	337	2	http://ww2.cfo.com/gaap-ifrs/2014/10/split-convergence/ marden	PERSON
abr-156	337	3	r. e.	PERSON
abr-156	337	4	edwards	GPE
abr-156	337	5	r. k.	PERSON
abr-156	337	6	w. d.	PERSON
abr-156	337	7	n.d.	GPE
abr-156	340	1	http://www.nysscpa.org/cpajournal/2003/0703/features/f073603.htm	DATE
abr-156	341	1	2002	DATE
abr-156	341	2	september	DATE
abr-156	342	1	saudagaran	GPE
abr-156	342	2	s. m.	PERSON
abr-156	342	3	2009	DATE
abr-156	343	1	third	ORDINAL
abr-156	344	1	chicago	GPE
abr-156	344	2	cch	PERSON
abr-156	345	1	spiceland	PERSON
abr-156	345	2	j. d.	PERSON
abr-156	345	3	sepe	ORG
abr-156	345	4	j. f., & nelson	PERSON
abr-156	345	5	m. w.	PERSON
abr-156	345	6	2013	DATE
abr-156	346	1	seventh	ORDINAL
abr-156	347	1	new york	GPE
abr-156	347	2	ny	GPE
abr-156	347	3	mcgraw-hill/irwin	ORG
abr-156	348	1	us	GPE
abr-156	349	1	40	CARDINAL
abr-156	349	2	sullivan	PERSON
abr-156	349	3	2014, march 4	DATE
abr-156	350	1	u.s.	GPE
abr-156	350	2	ifrs convergence movement	ORG
abr-156	351	1	march 5, 2015	DATE
abr-156	351	2	http://insurancenewsnet.com/oarticle/2014/03/04/therise-and-stall-the-us-gaap-and-ifrs-convergence-movement-a-468950.html#.vpgnufnf-so scott taub	ORG
abr-156	352	1	gaap	ORG
abr-156	353	1	june 2014	DATE
abr-156	353	2	compliance week	DATE
abr-156	354	1	george schmidt	PERSON
abr-156	354	2	ph.d	ORG
abr-156	355	1	the university of north texas	ORG
abr-156	356	1	the university of arkansas	ORG
abr-156	356	2	fort smith	GPE
abr-156	358	1	kaitlyn schoeppey	PERSON
abr-156	358	2	the university of arkansas	ORG
abr-156	358	3	fort smith	GPE
abr-156	359	1	appendix a	PERSON
abr-156	359	2	2014	DATE
abr-156	360	1	iasb	DATE
abr-156	360	2	eu	ORG
abr-156	360	3	north america	LOC
abr-156	360	4	antigua	GPE
abr-156	360	5	barbuda	GPE
abr-156	361	1	bahamas	GPE
abr-156	361	2	barbados	GPE
abr-156	361	3	british	NORP
abr-156	361	4	canada	GPE
abr-156	361	5	costa rica	GPE
abr-156	362	1	dominican	NORP
abr-156	362	2	dutch	NORP
abr-156	362	3	el salvador	GPE
abr-156	362	4	guatemala x	PERSON
abr-156	362	5	honduras	GPE
abr-156	362	6	jamaica	GPE
abr-156	362	7	mexico	GPE
abr-156	362	8	nicaragua	GPE
abr-156	362	9	panama	GPE
abr-156	362	10	41	CARDINAL
abr-156	362	11	lucia x	PERSON
abr-156	362	12	trinidad	GPE
abr-156	362	13	tobago	GPE
abr-156	362	14	south america	LOC
abr-156	362	15	argentina	GPE
abr-156	363	1	bolivia	GPE
abr-156	363	2	brazil	GPE
abr-156	363	3	colombia	GPE
abr-156	363	4	ecuador	GPE
abr-156	363	5	peru	GPE
abr-156	363	6	europe	LOC
abr-156	363	7	albania	GPE
abr-156	363	8	austria	GPE
abr-156	363	9	belarus	GPE
abr-156	363	10	belgium	GPE
abr-156	363	11	bosnia	GPE
abr-156	363	12	bulgaria	GPE
abr-156	363	13	czech	NORP
abr-156	363	14	denmark	GPE
abr-156	363	15	estonia	GPE
abr-156	363	16	finland	GPE
abr-156	363	17	france	GPE
abr-156	363	18	georgia	GPE
abr-156	363	19	germany	GPE
abr-156	363	20	greece	GPE
abr-156	363	21	greenland	GPE
abr-156	363	22	hungary	GPE
abr-156	363	23	ireland	GPE
abr-156	363	24	italy	GPE
abr-156	363	25	kosovo	GPE
abr-156	363	26	latvia	GPE
abr-156	363	27	lithuania	GPE
abr-156	363	28	luxembourg	GPE
abr-156	363	29	macedonia	GPE
abr-156	363	30	us	GPE
abr-156	364	1	42	CARDINAL
abr-156	364	2	moldova	PERSON
abr-156	364	3	montenegro	GPE
abr-156	364	4	netherlands	GPE
abr-156	364	5	norway	GPE
abr-156	364	6	poland	GPE
abr-156	364	7	portugal	GPE
abr-156	364	8	romania	GPE
abr-156	364	9	russian	NORP
abr-156	364	10	serbia	GPE
abr-156	364	11	slovenia	GPE
abr-156	364	12	spain	GPE
abr-156	364	13	sweden	GPE
abr-156	364	14	switzerland	GPE
abr-156	364	15	ukraine	GPE
abr-156	364	16	asia	LOC
abr-156	364	17	afghanistan	GPE
abr-156	364	18	armenia	GPE
abr-156	364	19	azerbaijan	GPE
abr-156	364	20	bahrain	GPE
abr-156	364	21	cambodia	GPE
abr-156	364	22	china	GPE
abr-156	364	23	hong kong	GPE
abr-156	364	24	india	GPE
abr-156	364	25	indonesia	GPE
abr-156	364	26	israel	GPE
abr-156	364	27	japan	GPE
abr-156	364	28	jordan x	PERSON
abr-156	364	29	kazakhstan	GPE
abr-156	364	30	korea	GPE
abr-156	365	1	kuwait	GPE
abr-156	365	2	kyrgyz	NORP
abr-156	365	3	laos	GPE
abr-156	365	4	lebanon	GPE
abr-156	365	5	macao	GPE
abr-156	365	6	malaysia	GPE
abr-156	365	7	mongolia	GPE
abr-156	365	8	oman	GPE
abr-156	365	9	pakistan	GPE
abr-156	365	10	philippines	GPE
abr-156	365	11	qatar	GPE
abr-156	365	12	saudi arabia	GPE
abr-156	365	13	schmidt &	ORG
abr-156	365	14	43	CARDINAL
abr-156	365	15	singapore	GPE
abr-156	365	16	taiwan	GPE
abr-156	365	17	thailand	GPE
abr-156	365	18	turkey	GPE
abr-156	365	19	united arab	NORP
abr-156	365	20	uzbekistan	GPE
abr-156	365	21	vietnam	GPE
abr-156	365	22	west bank	GPE
abr-156	365	23	algeria	GPE
abr-156	365	24	angola x	PERSON
abr-156	365	25	botswana	ORG
abr-156	365	26	cameroon	GPE
abr-156	365	27	chad x cote d'ivoire x	PERSON
abr-156	365	28	congo	GPE
abr-156	365	29	egypt	GPE
abr-156	365	30	gabon	GPE
abr-156	365	31	ghana	GPE
abr-156	365	32	kenya	GPE
abr-156	365	33	libya	GPE
abr-156	365	34	madagascar	GPE
abr-156	365	35	malawi	GPE
abr-156	365	36	mauritius	ORG
abr-156	365	37	morocco	GPE
abr-156	365	38	mozambique	GPE
abr-156	365	39	namibia	GPE
abr-156	365	40	nigeria	GPE
abr-156	365	41	republic of congo	ORG
abr-156	365	42	rwanda	GPE
abr-156	365	43	senegal	GPE
abr-156	365	44	south africa	GPE
abr-156	365	45	swaziland	GPE
abr-156	365	46	tanzania	GPE
abr-156	365	47	tunisia	GPE
abr-156	365	48	uganda	GPE
abr-156	365	49	zambia	GPE
abr-156	365	50	zimbabwe	GPE
abr-156	365	51	oceana	GPE
abr-156	365	52	australia	GPE
abr-156	365	53	us	GPE
abr-156	366	1	44	CARDINAL
abr-156	366	2	caledonia	ORG
abr-156	366	3	55 31	DATE
abr-156	366	4	14 12 34	DATE
abr-156	366	5	45.83%	PERCENT
abr-156	366	6	25.83%	PERCENT
abr-156	366	7	28.33%	PERCENT
abr-156	366	8	less than half	CARDINAL
abr-156	367	1	appendix b appendix b	PERSON
abr-156	367	2	booker	ORG
abr-156	367	3	caldwell	ORG
abr-156	368	1	sepe	ORG
abr-156	368	2	nelson	PERSON
abr-156	369	1	gaap	PERSON
abr-156	370	1	1-51	CARDINAL
abr-156	370	2	the 2011	DATE
abr-156	370	3	sixth	ORDINAL
abr-156	371	1	the 2013	DATE
abr-156	371	2	seventh	ORDINAL
abr-156	372	1	gaap	ORG
abr-156	372	2	ifrs gaap	ORG
abr-156	372	3	ifrs 1	LAW
abr-156	374	1	2	CARDINAL
abr-156	374	2	u.s.	GPE
abr-156	375	1	3	CARDINAL
abr-156	376	1	first	ORDINAL
abr-156	377	1	4	CARDINAL
abr-156	379	1	5	CARDINAL
abr-156	379	2	sec	ORG
abr-156	381	1	6	CARDINAL
abr-156	383	1	7	CARDINAL
abr-156	384	1	8	CARDINAL
abr-156	384	2	four	CARDINAL
abr-156	385	1	four	CARDINAL
abr-156	385	2	fifth	ORDINAL
abr-156	386	1	9	CARDINAL
abr-156	386	2	schmidt &	ORG
abr-156	386	3	45 10	DATE
abr-156	386	4	11	CARDINAL
abr-156	386	5	12	CARDINAL
abr-156	388	1	13	CARDINAL
abr-156	392	1	14	CARDINAL
abr-156	394	1	15	CARDINAL
abr-156	398	1	16	CARDINAL
abr-156	398	2	100	CARDINAL
abr-156	399	1	two	CARDINAL
abr-156	400	1	17	CARDINAL
abr-156	402	1	18	CARDINAL
abr-156	402	2	u.s.	GPE
abr-156	403	1	ifrs	PERSON
abr-156	403	2	19	CARDINAL
abr-156	403	3	u.s.	GPE
abr-156	404	1	the years	DATE
abr-156	404	2	2010	DATE
abr-156	404	3	2012	DATE
abr-156	405	1	january 1, 2013	DATE
abr-156	405	2	20	CARDINAL
abr-156	405	3	u.s.	GPE
abr-156	406	1	21	CARDINAL
abr-156	406	2	u.s.	GPE
abr-156	407	1	ifrs	PERSON
abr-156	409	1	22	CARDINAL
abr-156	409	2	u.s.	GPE
abr-156	410	1	ias no. 2	ORG
abr-156	411	1	23	CARDINAL
abr-156	411	2	u.s.	GPE
abr-156	412	1	us	GPE
abr-156	413	1	46	CARDINAL
abr-156	414	1	24	CARDINAL
abr-156	414	2	nrv	ORG
abr-156	415	1	2	CARDINAL
abr-156	416	1	25	CARDINAL
abr-156	417	1	26	CARDINAL
abr-156	417	2	u.s.	GPE
abr-156	419	1	27	CARDINAL
abr-156	421	1	28	CARDINAL
abr-156	424	1	29	CARDINAL
abr-156	425	1	1	CARDINAL
abr-156	425	2	2	CARDINAL
abr-156	427	1	30	CARDINAL
abr-156	429	1	31	CARDINAL
abr-156	431	1	annual	DATE
abr-156	433	1	annually	DATE
abr-156	434	1	32	CARDINAL
abr-156	436	1	33	CARDINAL
abr-156	438	1	34	CARDINAL
abr-156	440	1	35	CARDINAL
abr-156	441	1	1	CARDINAL
abr-156	441	2	2	CARDINAL
abr-156	442	1	36	CARDINAL
abr-156	444	1	37	CARDINAL
abr-156	446	1	schmidt &	ORG
abr-156	446	2	47 38	DATE
abr-156	448	1	39	CARDINAL
abr-156	450	1	40	CARDINAL
abr-156	452	1	41	CARDINAL
abr-156	453	1	annual	DATE
abr-156	454	1	annual	DATE
abr-156	455	1	42	CARDINAL
abr-156	457	1	43	CARDINAL
abr-156	458	1	one	CARDINAL
abr-156	460	1	two	CARDINAL
abr-156	460	2	one	CARDINAL
abr-156	463	1	44	CARDINAL
abr-156	465	1	45	CARDINAL
abr-156	465	2	u.s.	GPE
abr-156	465	3	gaap	ORG
abr-156	466	1	39	CARDINAL
abr-156	466	2	htm	PERSON
abr-156	467	1	46	CARDINAL
abr-156	467	2	u.s.	GPE
abr-156	469	1	47	CARDINAL
abr-156	469	2	u.s.	GPE
abr-156	469	3	htm	GPE
abr-156	471	1	48	CARDINAL
abr-156	473	1	two	CARDINAL
abr-156	475	1	49	DATE
abr-156	477	1	50	CARDINAL
abr-156	477	2	u.s.	GPE
abr-156	479	1	us	GPE
abr-156	480	1	48 51	CARDINAL
abr-156	480	2	htm	ORG
abr-156	480	3	htm	ORG
abr-156	480	4	52	CARDINAL
abr-156	480	5	the coming year	DATE
abr-156	481	1	the coming year	DATE
abr-156	482	1	53	CARDINAL
abr-156	484	1	54	CARDINAL
abr-156	485	1	u.s.	GPE
abr-156	486	1	55	CARDINAL
abr-156	486	2	two	CARDINAL
abr-156	487	1	two	CARDINAL
abr-156	488	1	56	CARDINAL
abr-156	490	1	57	CARDINAL
abr-156	494	1	59	CARDINAL
abr-156	496	1	60	CARDINAL
abr-156	498	1	61	CARDINAL
abr-156	500	1	62	CARDINAL
abr-156	501	1	u.s.	GPE
abr-156	501	2	u.s.	GPE
abr-156	503	1	63	CARDINAL
abr-156	503	2	one	CARDINAL
abr-156	503	3	64	CARDINAL
abr-156	503	4	as 75%	PERCENT
abr-156	505	1	schmidt &	ORG
abr-156	505	2	49 65	DATE
abr-156	505	3	90%	PERCENT
abr-156	507	1	66	CARDINAL
abr-156	510	1	67	CARDINAL
abr-156	513	1	68	CARDINAL
abr-156	515	1	69	CARDINAL
abr-156	518	1	70	CARDINAL
abr-156	518	2	u.s.	GPE
abr-156	520	1	u.s.	GPE
abr-156	521	1	u.s.	GPE
abr-156	522	1	71	CARDINAL
abr-156	525	1	72	CARDINAL
abr-156	527	1	73	CARDINAL
abr-156	527	2	first	ORDINAL
abr-156	527	3	10%	PERCENT
abr-156	528	1	first	ORDINAL
abr-156	528	2	u.s.	GPE
abr-156	530	1	74	CARDINAL
abr-156	530	2	75	CARDINAL
abr-156	532	1	76	CARDINAL
abr-156	533	1	77	CARDINAL
abr-156	537	1	79	CARDINAL
abr-156	537	2	80	CARDINAL
abr-156	538	1	81	CARDINAL
abr-156	539	1	us	GPE
abr-156	540	1	50 82	CARDINAL
abr-156	542	1	83	CARDINAL
abr-156	544	1	84	CARDINAL
abr-156	546	1	85	CARDINAL
abr-156	548	1	86	CARDINAL
abr-156	550	1	32	CARDINAL
abr-156	551	1	87	CARDINAL
abr-156	553	1	88	CARDINAL
abr-156	556	1	89	CARDINAL