id	sid	tid	token	lemma	pos
aijes-3993	1	1	situatii	situatii	PROPN
aijes-3993	1	2	financiare	financiare	PROPN
aijes-3993	1	3	consolidate	consolidate	VERB
aijes-3993	1	4	agora	agora	PROPN
aijes-3993	1	5	international	international	ADJ
aijes-3993	1	6	journal	journal	NOUN
aijes-3993	1	7	of	of	ADP
aijes-3993	1	8	economical	economical	ADJ
aijes-3993	1	9	sciences	science	NOUN
aijes-3993	1	10	,	,	PUNCT
aijes-3993	1	11	aijes	aije	NOUN
aijes-3993	1	12	,	,	PUNCT
aijes-3993	1	13	issn	issn	PROPN
aijes-3993	1	14	2067	2067	NUM
aijes-3993	1	15	-	-	SYM
aijes-3993	1	16	3310	3310	NUM
aijes-3993	1	17	,	,	PUNCT
aijes-3993	1	18	e	e	PROPN
aijes-3993	1	19	issn	issn	PROPN
aijes-3993	1	20	2067	2067	NUM
aijes-3993	1	21	–	–	PUNCT
aijes-3993	1	22	7669	7669	NUM
aijes-3993	1	23	,	,	PUNCT
aijes-3993	1	24	vol	vol	NOUN
aijes-3993	1	25	11	11	NUM
aijes-3993	1	26	(	(	PUNCT
aijes-3993	1	27	2017	2017	NUM
aijes-3993	1	28	)	)	PUNCT
aijes-3993	1	29	consolidated	consolidated	ADJ
aijes-3993	1	30	financial	financial	ADJ
aijes-3993	1	31	statements	statement	NOUN
aijes-3993	1	32	elements	element	NOUN
aijes-3993	1	33	of	of	ADP
aijes-3993	1	34	the	the	DET
aijes-3993	1	35	management	management	NOUN
aijes-3993	1	36	decision	decision	NOUN
aijes-3993	1	37	to	to	PART
aijes-3993	1	38	invest	invest	VERB
aijes-3993	1	39	cristina	cristina	PROPN
aijes-3993	1	40	ioana	ioana	PROPN
aijes-3993	1	41	antik	antik	VERB
aijes-3993	1	42	1	1	NUM
aijes-3993	1	43	1	1	NUM
aijes-3993	1	44	agora	agora	PROPN
aijes-3993	1	45	university	university	PROPN
aijes-3993	1	46	of	of	ADP
aijes-3993	1	47	oradea	oradea	PROPN
aijes-3993	1	48	,	,	PUNCT
aijes-3993	1	49	tineretului	tineretului	PROPN
aijes-3993	1	50	square	square	PROPN
aijes-3993	1	51	str	str	PROPN
aijes-3993	1	52	.	.	PUNCT
aijes-3993	1	53	,	,	PUNCT
aijes-3993	1	54	no	no	INTJ
aijes-3993	1	55	.	.	NOUN
aijes-3993	1	56	8	8	NUM
aijes-3993	1	57	,	,	PUNCT
aijes-3993	1	58	oradea	oradea	NOUN
aijes-3993	1	59	,	,	PUNCT
aijes-3993	1	60	romania	romania	PROPN
aijes-3993	1	61	e	e	PROPN
aijes-3993	1	62	-	-	NOUN
aijes-3993	1	63	mail	mail	NOUN
aijes-3993	1	64	antikcristina@yahoo.com	antikcristina@yahoo.com	X
aijes-3993	2	1	abstract	abstract	ADJ
aijes-3993	2	2	the	the	DET
aijes-3993	2	3	objective	objective	NOUN
aijes-3993	2	4	of	of	ADP
aijes-3993	2	5	the	the	DET
aijes-3993	2	6	consolidated	consolidated	ADJ
aijes-3993	2	7	financial	financial	ADJ
aijes-3993	2	8	statements	statement	NOUN
aijes-3993	2	9	is	be	AUX
aijes-3993	2	10	to	to	PART
aijes-3993	2	11	present	present	VERB
aijes-3993	2	12	the	the	DET
aijes-3993	2	13	financial	financial	ADJ
aijes-3993	2	14	position	position	NOUN
aijes-3993	2	15	,	,	PUNCT
aijes-3993	2	16	performance	performance	NOUN
aijes-3993	2	17	and	and	CCONJ
aijes-3993	2	18	evolution	evolution	NOUN
aijes-3993	2	19	of	of	ADP
aijes-3993	2	20	the	the	DET
aijes-3993	2	21	financial	financial	ADJ
aijes-3993	2	22	position	position	NOUN
aijes-3993	2	23	in	in	ADP
aijes-3993	2	24	relation	relation	NOUN
aijes-3993	2	25	to	to	ADP
aijes-3993	2	26	the	the	DET
aijes-3993	2	27	units	unit	NOUN
aijes-3993	2	28	included	include	VERB
aijes-3993	2	29	in	in	ADP
aijes-3993	2	30	the	the	DET
aijes-3993	2	31	group	group	NOUN
aijes-3993	2	32	of	of	ADP
aijes-3993	2	33	companies	company	NOUN
aijes-3993	2	34	,	,	PUNCT
aijes-3993	2	35	as	as	SCONJ
aijes-3993	2	36	if	if	SCONJ
aijes-3993	2	37	it	it	PRON
aijes-3993	2	38	were	be	AUX
aijes-3993	2	39	a	a	DET
aijes-3993	2	40	single	single	ADJ
aijes-3993	2	41	company	company	NOUN
aijes-3993	2	42	.	.	PUNCT
aijes-3993	3	1	the	the	DET
aijes-3993	3	2	subject	subject	NOUN
aijes-3993	3	3	of	of	ADP
aijes-3993	3	4	consolidation	consolidation	NOUN
aijes-3993	3	5	is	be	AUX
aijes-3993	3	6	the	the	DET
aijes-3993	3	7	companies	company	NOUN
aijes-3993	3	8	within	within	ADP
aijes-3993	3	9	the	the	DET
aijes-3993	3	10	group	group	NOUN
aijes-3993	3	11	,	,	PUNCT
aijes-3993	3	12	and	and	CCONJ
aijes-3993	3	13	the	the	DET
aijes-3993	3	14	object	object	NOUN
aijes-3993	3	15	of	of	ADP
aijes-3993	3	16	consolidation	consolidation	NOUN
aijes-3993	3	17	is	be	AUX
aijes-3993	3	18	their	their	PRON
aijes-3993	3	19	annual	annual	ADJ
aijes-3993	3	20	financial	financial	ADJ
aijes-3993	3	21	statements	statement	NOUN
aijes-3993	3	22	.	.	PUNCT
aijes-3993	4	1	consolidation	consolidation	NOUN
aijes-3993	4	2	of	of	ADP
aijes-3993	4	3	financial	financial	ADJ
aijes-3993	4	4	statements	statement	NOUN
aijes-3993	4	5	is	be	AUX
aijes-3993	4	6	a	a	DET
aijes-3993	4	7	technique	technique	NOUN
aijes-3993	4	8	of	of	ADP
aijes-3993	4	9	engineering	engineer	VERB
aijes-3993	4	10	financial	financial	ADJ
aijes-3993	4	11	accounting	accounting	NOUN
aijes-3993	4	12	,	,	PUNCT
aijes-3993	4	13	which	which	PRON
aijes-3993	4	14	aims	aim	VERB
aijes-3993	4	15	to	to	PART
aijes-3993	4	16	produce	produce	VERB
aijes-3993	4	17	information	information	NOUN
aijes-3993	4	18	necessary	necessary	ADJ
aijes-3993	4	19	for	for	ADP
aijes-3993	4	20	external	external	ADJ
aijes-3993	4	21	users	user	NOUN
aijes-3993	4	22	.	.	PUNCT
aijes-3993	5	1	it	it	PRON
aijes-3993	5	2	is	be	AUX
aijes-3993	5	3	also	also	ADV
aijes-3993	5	4	a	a	DET
aijes-3993	5	5	management	management	NOUN
aijes-3993	5	6	tool	tool	NOUN
aijes-3993	5	7	,	,	PUNCT
aijes-3993	5	8	as	as	SCONJ
aijes-3993	5	9	it	it	PRON
aijes-3993	5	10	allows	allow	VERB
aijes-3993	5	11	to	to	PART
aijes-3993	5	12	clarify	clarify	VERB
aijes-3993	5	13	the	the	DET
aijes-3993	5	14	complex	complex	ADJ
aijes-3993	5	15	relations	relation	NOUN
aijes-3993	5	16	between	between	ADP
aijes-3993	5	17	subsidiaries	subsidiary	NOUN
aijes-3993	5	18	and	and	CCONJ
aijes-3993	5	19	the	the	DET
aijes-3993	5	20	parent	parent	NOUN
aijes-3993	5	21	company	company	NOUN
aijes-3993	5	22	and	and	CCONJ
aijes-3993	5	23	to	to	PART
aijes-3993	5	24	compare	compare	VERB
aijes-3993	5	25	the	the	DET
aijes-3993	5	26	results	result	NOUN
aijes-3993	5	27	obtained	obtain	VERB
aijes-3993	5	28	with	with	ADP
aijes-3993	5	29	the	the	DET
aijes-3993	5	30	set	set	NOUN
aijes-3993	5	31	objectives	objective	NOUN
aijes-3993	5	32	.	.	PUNCT
aijes-3993	6	1	keywords	keyword	NOUN
aijes-3993	6	2	:	:	PUNCT
aijes-3993	6	3	consolidated	consolidated	ADJ
aijes-3993	6	4	,	,	PUNCT
aijes-3993	6	5	financial	financial	ADJ
aijes-3993	6	6	,	,	PUNCT
aijes-3993	6	7	statements	statement	NOUN
aijes-3993	6	8	,	,	PUNCT
aijes-3993	6	9	management	management	NOUN
aijes-3993	6	10	,	,	PUNCT
aijes-3993	6	11	decision	decision	NOUN
aijes-3993	6	12	,	,	PUNCT
aijes-3993	6	13	investment	investment	NOUN
aijes-3993	6	14	.	.	PUNCT
aijes-3993	7	1	1	1	NUM
aijes-3993	7	2	introduction	introduction	NOUN
aijes-3993	7	3	in	in	ADP
aijes-3993	7	4	the	the	DET
aijes-3993	7	5	economic	economic	ADJ
aijes-3993	7	6	life	life	NOUN
aijes-3993	7	7	of	of	ADP
aijes-3993	7	8	different	different	ADJ
aijes-3993	7	9	countries	country	NOUN
aijes-3993	7	10	there	there	PRON
aijes-3993	7	11	are	be	VERB
aijes-3993	7	12	both	both	DET
aijes-3993	7	13	economic	economic	ADJ
aijes-3993	7	14	agents	agent	NOUN
aijes-3993	7	15	who	who	PRON
aijes-3993	7	16	carry	carry	VERB
aijes-3993	7	17	out	out	ADP
aijes-3993	7	18	their	their	PRON
aijes-3993	7	19	activity	activity	NOUN
aijes-3993	7	20	as	as	ADP
aijes-3993	7	21	independent	independent	ADJ
aijes-3993	7	22	legal	legal	ADJ
aijes-3993	7	23	entities	entity	NOUN
aijes-3993	7	24	and	and	CCONJ
aijes-3993	7	25	groups	group	NOUN
aijes-3993	7	26	of	of	ADP
aijes-3993	7	27	companies	company	NOUN
aijes-3993	7	28	linked	link	VERB
aijes-3993	7	29	to	to	ADP
aijes-3993	7	30	each	each	DET
aijes-3993	7	31	other	other	ADJ
aijes-3993	7	32	from	from	ADP
aijes-3993	7	33	an	an	DET
aijes-3993	7	34	economic	economic	ADJ
aijes-3993	7	35	and	and	CCONJ
aijes-3993	7	36	financial	financial	ADJ
aijes-3993	7	37	point	point	NOUN
aijes-3993	7	38	of	of	ADP
aijes-3993	7	39	view	view	NOUN
aijes-3993	7	40	,	,	PUNCT
aijes-3993	7	41	under	under	ADP
aijes-3993	7	42	the	the	DET
aijes-3993	7	43	control	control	NOUN
aijes-3993	7	44	or	or	CCONJ
aijes-3993	7	45	influence	influence	NOUN
aijes-3993	7	46	of	of	ADP
aijes-3993	7	47	one	one	NUM
aijes-3993	7	48	of	of	ADP
aijes-3993	7	49	them	they	PRON
aijes-3993	7	50	.	.	PUNCT
aijes-3993	8	1	groups	group	NOUN
aijes-3993	8	2	of	of	ADP
aijes-3993	8	3	societies	society	NOUN
aijes-3993	8	4	are	be	AUX
aijes-3993	8	5	an	an	DET
aijes-3993	8	6	increasingly	increasingly	ADV
aijes-3993	8	7	important	important	ADJ
aijes-3993	8	8	reality	reality	NOUN
aijes-3993	8	9	in	in	ADP
aijes-3993	8	10	the	the	DET
aijes-3993	8	11	contemporary	contemporary	ADJ
aijes-3993	8	12	world	world	NOUN
aijes-3993	8	13	.	.	PUNCT
aijes-3993	9	1	the	the	DET
aijes-3993	9	2	group	group	NOUN
aijes-3993	9	3	of	of	ADP
aijes-3993	9	4	companies	company	NOUN
aijes-3993	9	5	represents	represent	VERB
aijes-3993	9	6	the	the	DET
aijes-3993	9	7	ensemble	ensemble	ADJ
aijes-3993	9	8	made	make	VERB
aijes-3993	9	9	up	up	ADP
aijes-3993	9	10	of	of	ADP
aijes-3993	9	11	two	two	NUM
aijes-3993	9	12	or	or	CCONJ
aijes-3993	9	13	more	more	ADJ
aijes-3993	9	14	companies	company	NOUN
aijes-3993	9	15	,	,	PUNCT
aijes-3993	9	16	each	each	PRON
aijes-3993	9	17	with	with	ADP
aijes-3993	9	18	its	its	PRON
aijes-3993	9	19	own	own	ADJ
aijes-3993	9	20	legal	legal	ADJ
aijes-3993	9	21	personality	personality	NOUN
aijes-3993	9	22	,	,	PUNCT
aijes-3993	9	23	but	but	CCONJ
aijes-3993	9	24	which	which	PRON
aijes-3993	9	25	are	be	AUX
aijes-3993	9	26	subject	subject	ADJ
aijes-3993	9	27	to	to	ADP
aijes-3993	9	28	a	a	DET
aijes-3993	9	29	unitary	unitary	ADJ
aijes-3993	9	30	economic	economic	ADJ
aijes-3993	9	31	direction	direction	NOUN
aijes-3993	9	32	assumed	assume	VERB
aijes-3993	9	33	by	by	ADP
aijes-3993	9	34	one	one	NUM
aijes-3993	9	35	or	or	CCONJ
aijes-3993	9	36	more	more	ADJ
aijes-3993	9	37	of	of	ADP
aijes-3993	9	38	them	they	PRON
aijes-3993	9	39	.	.	PUNCT
aijes-3993	10	1	the	the	DET
aijes-3993	10	2	companies	company	NOUN
aijes-3993	10	3	within	within	ADP
aijes-3993	10	4	the	the	DET
aijes-3993	10	5	group	group	NOUN
aijes-3993	10	6	,	,	PUNCT
aijes-3993	10	7	having	have	VERB
aijes-3993	10	8	legal	legal	ADJ
aijes-3993	10	9	personality	personality	NOUN
aijes-3993	10	10	,	,	PUNCT
aijes-3993	10	11	each	each	PRON
aijes-3993	10	12	prepare	prepare	VERB
aijes-3993	10	13	consolidated	consolidated	ADJ
aijes-3993	10	14	financial	financial	ADJ
aijes-3993	10	15	statements	statement	NOUN
aijes-3993	10	16	according	accord	VERB
aijes-3993	10	17	to	to	ADP
aijes-3993	10	18	the	the	DET
aijes-3993	10	19	specific	specific	ADJ
aijes-3993	10	20	regulations	regulation	NOUN
aijes-3993	10	21	established	establish	VERB
aijes-3993	10	22	by	by	ADP
aijes-3993	10	23	each	each	DET
aijes-3993	10	24	country	country	NOUN
aijes-3993	10	25	.	.	PUNCT
aijes-3993	11	1	the	the	DET
aijes-3993	11	2	information	information	NOUN
aijes-3993	11	3	provided	provide	VERB
aijes-3993	11	4	by	by	ADP
aijes-3993	11	5	the	the	DET
aijes-3993	11	6	individual	individual	ADJ
aijes-3993	11	7	annual	annual	ADJ
aijes-3993	11	8	financial	financial	ADJ
aijes-3993	11	9	statements	statement	NOUN
aijes-3993	11	10	of	of	ADP
aijes-3993	11	11	the	the	DET
aijes-3993	11	12	component	component	NOUN
aijes-3993	11	13	companies	company	NOUN
aijes-3993	11	14	of	of	ADP
aijes-3993	11	15	the	the	DET
aijes-3993	11	16	group	group	NOUN
aijes-3993	11	17	is	be	AUX
aijes-3993	11	18	insufficient	insufficient	ADJ
aijes-3993	11	19	and	and	CCONJ
aijes-3993	11	20	irrelevant	irrelevant	ADJ
aijes-3993	11	21	,	,	PUNCT
aijes-3993	11	22	as	as	SCONJ
aijes-3993	11	23	they	they	PRON
aijes-3993	11	24	do	do	AUX
aijes-3993	11	25	not	not	PART
aijes-3993	11	26	allow	allow	VERB
aijes-3993	11	27	a	a	DET
aijes-3993	11	28	correct	correct	ADJ
aijes-3993	11	29	assessment	assessment	NOUN
aijes-3993	11	30	of	of	ADP
aijes-3993	11	31	the	the	DET
aijes-3993	11	32	economic	economic	ADJ
aijes-3993	11	33	-	-	PUNCT
aijes-3993	11	34	financial	financial	ADJ
aijes-3993	11	35	situation	situation	NOUN
aijes-3993	11	36	of	of	ADP
aijes-3993	11	37	the	the	DET
aijes-3993	11	38	group	group	NOUN
aijes-3993	11	39	.	.	PUNCT
aijes-3993	12	1	the	the	DET
aijes-3993	12	2	individual	individual	ADJ
aijes-3993	12	3	financial	financial	ADJ
aijes-3993	12	4	statements	statement	NOUN
aijes-3993	12	5	do	do	AUX
aijes-3993	12	6	not	not	PART
aijes-3993	12	7	reflect	reflect	VERB
aijes-3993	12	8	the	the	DET
aijes-3993	12	9	joint	joint	ADJ
aijes-3993	12	10	activity	activity	NOUN
aijes-3993	12	11	of	of	ADP
aijes-3993	12	12	the	the	DET
aijes-3993	12	13	various	various	ADJ
aijes-3993	12	14	group	group	NOUN
aijes-3993	12	15	companies	company	NOUN
aijes-3993	12	16	.	.	PUNCT
aijes-3993	13	1	the	the	DET
aijes-3993	13	2	consolidated	consolidated	ADJ
aijes-3993	13	3	financial	financial	ADJ
aijes-3993	13	4	statements	statement	NOUN
aijes-3993	13	5	of	of	ADP
aijes-3993	13	6	the	the	DET
aijes-3993	13	7	group	group	NOUN
aijes-3993	13	8	are	be	AUX
aijes-3993	13	9	not	not	PART
aijes-3993	13	10	equal	equal	ADJ
aijes-3993	13	11	to	to	ADP
aijes-3993	13	12	the	the	DET
aijes-3993	13	13	sum	sum	NOUN
aijes-3993	13	14	of	of	ADP
aijes-3993	13	15	the	the	DET
aijes-3993	13	16	annual	annual	ADJ
aijes-3993	13	17	financial	financial	ADJ
aijes-3993	13	18	statements	statement	NOUN
aijes-3993	13	19	of	of	ADP
aijes-3993	13	20	the	the	DET
aijes-3993	13	21	group	group	NOUN
aijes-3993	13	22	companies	company	NOUN
aijes-3993	13	23	,	,	PUNCT
aijes-3993	13	24	as	as	SCONJ
aijes-3993	13	25	there	there	PRON
aijes-3993	13	26	may	may	AUX
aijes-3993	13	27	be	be	AUX
aijes-3993	13	28	internal	internal	ADJ
aijes-3993	13	29	transactions	transaction	NOUN
aijes-3993	13	30	between	between	ADP
aijes-3993	13	31	the	the	DET
aijes-3993	13	32	group	group	NOUN
aijes-3993	13	33	companies	company	NOUN
aijes-3993	13	34	.	.	PUNCT
aijes-3993	14	1	these	these	DET
aijes-3993	14	2	operations	operation	NOUN
aijes-3993	14	3	artificially	artificially	ADV
aijes-3993	14	4	increase	increase	VERB
aijes-3993	14	5	the	the	DET
aijes-3993	14	6	values	value	NOUN
aijes-3993	14	7	of	of	ADP
aijes-3993	14	8	individual	individual	ADJ
aijes-3993	14	9	accounts	account	NOUN
aijes-3993	14	10	.	.	PUNCT
aijes-3993	15	1	the	the	DET
aijes-3993	15	2	elimination	elimination	NOUN
aijes-3993	15	3	of	of	ADP
aijes-3993	15	4	these	these	DET
aijes-3993	15	5	operations	operation	NOUN
aijes-3993	15	6	is	be	AUX
aijes-3993	15	7	not	not	PART
aijes-3993	15	8	limited	limit	VERB
aijes-3993	15	9	to	to	ADP
aijes-3993	15	10	the	the	DET
aijes-3993	15	11	simple	simple	ADJ
aijes-3993	15	12	addition	addition	NOUN
aijes-3993	15	13	of	of	ADP
aijes-3993	15	14	individual	individual	ADJ
aijes-3993	15	15	accounts	account	NOUN
aijes-3993	15	16	.	.	PUNCT
aijes-3993	16	1	the	the	DET
aijes-3993	16	2	need	need	NOUN
aijes-3993	16	3	for	for	ADP
aijes-3993	16	4	consolidated	consolidated	ADJ
aijes-3993	16	5	financial	financial	ADJ
aijes-3993	16	6	statements	statement	NOUN
aijes-3993	16	7	is	be	AUX
aijes-3993	16	8	obvious	obvious	ADJ
aijes-3993	16	9	,	,	PUNCT
aijes-3993	16	10	they	they	PRON
aijes-3993	16	11	give	give	VERB
aijes-3993	16	12	a	a	DET
aijes-3993	16	13	more	more	ADV
aijes-3993	16	14	comprehensive	comprehensive	ADJ
aijes-3993	16	15	picture	picture	NOUN
aijes-3993	16	16	of	of	ADP
aijes-3993	16	17	the	the	DET
aijes-3993	16	18	real	real	ADJ
aijes-3993	16	19	situation	situation	NOUN
aijes-3993	16	20	of	of	ADP
aijes-3993	16	21	a	a	DET
aijes-3993	16	22	group	group	NOUN
aijes-3993	16	23	,	,	PUNCT
aijes-3993	16	24	an	an	DET
aijes-3993	16	25	image	image	NOUN
aijes-3993	16	26	that	that	PRON
aijes-3993	16	27	can	can	AUX
aijes-3993	16	28	not	not	PART
aijes-3993	16	29	give	give	VERB
aijes-3993	16	30	all	all	DET
aijes-3993	16	31	the	the	DET
aijes-3993	16	32	balance	balance	NOUN
aijes-3993	16	33	sheets	sheet	NOUN
aijes-3993	16	34	of	of	ADP
aijes-3993	16	35	the	the	DET
aijes-3993	16	36	component	component	NOUN
aijes-3993	16	37	companies	company	NOUN
aijes-3993	16	38	,	,	PUNCT
aijes-3993	16	39	they	they	PRON
aijes-3993	16	40	allow	allow	VERB
aijes-3993	16	41	the	the	DET
aijes-3993	16	42	global	global	ADJ
aijes-3993	16	43	expression	expression	NOUN
aijes-3993	16	44	of	of	ADP
aijes-3993	16	45	the	the	DET
aijes-3993	16	46	financial	financial	ADJ
aijes-3993	16	47	situation	situation	NOUN
aijes-3993	16	48	and	and	CCONJ
aijes-3993	16	49	the	the	DET
aijes-3993	16	50	result	result	NOUN
aijes-3993	16	51	of	of	ADP
aijes-3993	16	52	the	the	DET
aijes-3993	16	53	group	group	NOUN
aijes-3993	16	54	.	.	PUNCT
aijes-3993	17	1	the	the	DET
aijes-3993	17	2	consolidated	consolidated	ADJ
aijes-3993	17	3	financial	financial	ADJ
aijes-3993	17	4	statements	statement	NOUN
aijes-3993	17	5	ensure	ensure	VERB
aijes-3993	17	6	the	the	DET
aijes-3993	17	7	aggregation	aggregation	NOUN
aijes-3993	17	8	of	of	ADP
aijes-3993	17	9	assets	asset	NOUN
aijes-3993	17	10	,	,	PUNCT
aijes-3993	17	11	liabilities	liability	NOUN
aijes-3993	17	12	and	and	CCONJ
aijes-3993	17	13	equity	equity	NOUN
aijes-3993	17	14	,	,	PUNCT
aijes-3993	17	15	as	as	ADV
aijes-3993	17	16	well	well	ADV
aijes-3993	17	17	as	as	ADP
aijes-3993	17	18	income	income	NOUN
aijes-3993	17	19	and	and	CCONJ
aijes-3993	17	20	expenses	expense	NOUN
aijes-3993	17	21	to	to	PART
aijes-3993	17	22	provide	provide	VERB
aijes-3993	17	23	a	a	DET
aijes-3993	17	24	global	global	ADJ
aijes-3993	17	25	and	and	CCONJ
aijes-3993	17	26	accurate	accurate	ADJ
aijes-3993	17	27	picture	picture	NOUN
aijes-3993	17	28	of	of	ADP
aijes-3993	17	29	the	the	DET
aijes-3993	17	30	group	group	NOUN
aijes-3993	17	31	of	of	ADP
aijes-3993	17	32	companies	company	NOUN
aijes-3993	17	33	.	.	PUNCT
aijes-3993	18	1	for	for	ADP
aijes-3993	18	2	a	a	DET
aijes-3993	18	3	group	group	NOUN
aijes-3993	18	4	of	of	ADP
aijes-3993	18	5	companies	company	NOUN
aijes-3993	18	6	,	,	PUNCT
aijes-3993	18	7	whether	whether	SCONJ
aijes-3993	18	8	operating	operate	VERB
aijes-3993	18	9	at	at	ADP
aijes-3993	18	10	national	national	ADJ
aijes-3993	18	11	,	,	PUNCT
aijes-3993	18	12	regional	regional	ADJ
aijes-3993	18	13	or	or	CCONJ
aijes-3993	18	14	global	global	ADJ
aijes-3993	18	15	level	level	NOUN
aijes-3993	18	16	,	,	PUNCT
aijes-3993	18	17	benefiting	benefit	VERB
aijes-3993	18	18	from	from	ADP
aijes-3993	18	19	the	the	DET
aijes-3993	18	20	information	information	NOUN
aijes-3993	18	21	provided	provide	VERB
aijes-3993	18	22	through	through	ADP
aijes-3993	18	23	the	the	DET
aijes-3993	18	24	consolidated	consolidated	ADJ
aijes-3993	18	25	financial	financial	ADJ
aijes-3993	18	26	statements	statement	NOUN
aijes-3993	18	27	is	be	AUX
aijes-3993	18	28	a	a	DET
aijes-3993	18	29	real	real	ADJ
aijes-3993	18	30	and	and	CCONJ
aijes-3993	18	31	solid	solid	ADJ
aijes-3993	18	32	basis	basis	NOUN
aijes-3993	18	33	for	for	ADP
aijes-3993	18	34	substantiating	substantiate	VERB
aijes-3993	18	35	investment	investment	NOUN
aijes-3993	18	36	decisions	decision	NOUN
aijes-3993	18	37	,	,	PUNCT
aijes-3993	18	38	strategic	strategic	ADJ
aijes-3993	18	39	decisions	decision	NOUN
aijes-3993	18	40	and	and	CCONJ
aijes-3993	18	41	,	,	PUNCT
aijes-3993	18	42	last	last	ADJ
aijes-3993	18	43	but	but	CCONJ
aijes-3993	18	44	not	not	PART
aijes-3993	18	45	least	least	ADJ
aijes-3993	18	46	,	,	PUNCT
aijes-3993	18	47	executive	executive	ADJ
aijes-3993	18	48	management	management	NOUN
aijes-3993	18	49	decisions	decision	NOUN
aijes-3993	18	50	.	.	PUNCT
aijes-3993	19	1	an	an	DET
aijes-3993	19	2	investment	investment	NOUN
aijes-3993	19	3	decision	decision	NOUN
aijes-3993	19	4	based	base	VERB
aijes-3993	19	5	on	on	ADP
aijes-3993	19	6	mailto:antikcristina@yahoo.com	mailto:antikcristina@yahoo.com	NOUN
aijes-3993	19	7	2	2	NUM
aijes-3993	19	8	viable	viable	ADJ
aijes-3993	19	9	,	,	PUNCT
aijes-3993	19	10	comparable	comparable	ADJ
aijes-3993	19	11	,	,	PUNCT
aijes-3993	19	12	consolidated	consolidated	ADJ
aijes-3993	19	13	and	and	CCONJ
aijes-3993	19	14	real	real	ADJ
aijes-3993	19	15	accounting	accounting	NOUN
aijes-3993	19	16	information	information	NOUN
aijes-3993	19	17	is	be	AUX
aijes-3993	19	18	subject	subject	ADJ
aijes-3993	19	19	to	to	ADP
aijes-3993	19	20	a	a	DET
aijes-3993	19	21	high	high	ADJ
aijes-3993	19	22	degree	degree	NOUN
aijes-3993	19	23	of	of	ADP
aijes-3993	19	24	success	success	NOUN
aijes-3993	19	25	.	.	PUNCT
aijes-3993	20	1	2	2	NUM
aijes-3993	20	2	the	the	DET
aijes-3993	20	3	purpose	purpose	NOUN
aijes-3993	20	4	and	and	CCONJ
aijes-3993	20	5	content	content	NOUN
aijes-3993	20	6	of	of	ADP
aijes-3993	20	7	the	the	DET
aijes-3993	20	8	consolidated	consolidated	ADJ
aijes-3993	20	9	financial	financial	ADJ
aijes-3993	20	10	statements	statement	NOUN
aijes-3993	20	11	in	in	ADP
aijes-3993	20	12	a	a	DET
aijes-3993	20	13	modern	modern	ADJ
aijes-3993	20	14	accounting	accounting	NOUN
aijes-3993	20	15	framework	framework	NOUN
aijes-3993	20	16	,	,	PUNCT
aijes-3993	20	17	the	the	DET
aijes-3993	20	18	purpose	purpose	NOUN
aijes-3993	20	19	of	of	ADP
aijes-3993	20	20	the	the	DET
aijes-3993	20	21	consolidated	consolidated	ADJ
aijes-3993	20	22	financial	financial	ADJ
aijes-3993	20	23	statements	statement	NOUN
aijes-3993	20	24	is	be	AUX
aijes-3993	20	25	to	to	PART
aijes-3993	20	26	provide	provide	VERB
aijes-3993	20	27	a	a	DET
aijes-3993	20	28	structured	structured	ADJ
aijes-3993	20	29	financial	financial	ADJ
aijes-3993	20	30	representation	representation	NOUN
aijes-3993	20	31	of	of	ADP
aijes-3993	20	32	the	the	DET
aijes-3993	20	33	financial	financial	ADJ
aijes-3993	20	34	position	position	NOUN
aijes-3993	20	35	and	and	CCONJ
aijes-3993	20	36	transactions	transaction	NOUN
aijes-3993	20	37	of	of	ADP
aijes-3993	20	38	the	the	DET
aijes-3993	20	39	group	group	NOUN
aijes-3993	20	40	.	.	PUNCT
aijes-3993	21	1	consolidated	consolidated	ADJ
aijes-3993	21	2	financial	financial	ADJ
aijes-3993	21	3	statements	statement	NOUN
aijes-3993	21	4	must	must	AUX
aijes-3993	21	5	provide	provide	VERB
aijes-3993	21	6	information	information	NOUN
aijes-3993	21	7	about	about	ADP
aijes-3993	21	8	the	the	DET
aijes-3993	21	9	financial	financial	ADJ
aijes-3993	21	10	position	position	NOUN
aijes-3993	21	11	,	,	PUNCT
aijes-3993	21	12	performance	performance	NOUN
aijes-3993	21	13	and	and	CCONJ
aijes-3993	21	14	cash	cash	NOUN
aijes-3993	21	15	flows	flow	NOUN
aijes-3993	21	16	of	of	ADP
aijes-3993	21	17	an	an	DET
aijes-3993	21	18	enterprise	enterprise	NOUN
aijes-3993	21	19	,	,	PUNCT
aijes-3993	21	20	information	information	NOUN
aijes-3993	21	21	that	that	PRON
aijes-3993	21	22	must	must	AUX
aijes-3993	21	23	be	be	AUX
aijes-3993	21	24	useful	useful	ADJ
aijes-3993	21	25	to	to	ADP
aijes-3993	21	26	a	a	DET
aijes-3993	21	27	wide	wide	ADJ
aijes-3993	21	28	range	range	NOUN
aijes-3993	21	29	of	of	ADP
aijes-3993	21	30	users	user	NOUN
aijes-3993	21	31	in	in	ADP
aijes-3993	21	32	making	make	VERB
aijes-3993	21	33	their	their	PRON
aijes-3993	21	34	economic	economic	ADJ
aijes-3993	21	35	decisions	decision	NOUN
aijes-3993	21	36	[	[	X
aijes-3993	21	37	1	1	NUM
aijes-3993	21	38	]	]	PUNCT
aijes-3993	21	39	.	.	PUNCT
aijes-3993	22	1	to	to	PART
aijes-3993	22	2	achieve	achieve	VERB
aijes-3993	22	3	this	this	DET
aijes-3993	22	4	goal	goal	NOUN
aijes-3993	22	5	,	,	PUNCT
aijes-3993	22	6	the	the	DET
aijes-3993	22	7	consolidated	consolidated	ADJ
aijes-3993	22	8	financial	financial	ADJ
aijes-3993	22	9	statements	statement	NOUN
aijes-3993	22	10	must	must	AUX
aijes-3993	22	11	provide	provide	VERB
aijes-3993	22	12	information	information	NOUN
aijes-3993	22	13	to	to	PART
aijes-3993	22	14	enable	enable	VERB
aijes-3993	22	15	users	user	NOUN
aijes-3993	22	16	to	to	PART
aijes-3993	22	17	make	make	VERB
aijes-3993	22	18	forecasts	forecast	NOUN
aijes-3993	22	19	of	of	ADP
aijes-3993	22	20	future	future	ADJ
aijes-3993	22	21	cash	cash	NOUN
aijes-3993	22	22	flows	flow	NOUN
aijes-3993	22	23	,	,	PUNCT
aijes-3993	22	24	in	in	ADP
aijes-3993	22	25	particular	particular	ADJ
aijes-3993	22	26	regarding	regard	VERB
aijes-3993	22	27	their	their	PRON
aijes-3993	22	28	maturity	maturity	NOUN
aijes-3993	22	29	and	and	CCONJ
aijes-3993	22	30	probability	probability	NOUN
aijes-3993	22	31	.	.	PUNCT
aijes-3993	23	1	in	in	ADP
aijes-3993	23	2	this	this	DET
aijes-3993	23	3	regard	regard	NOUN
aijes-3993	23	4	,	,	PUNCT
aijes-3993	23	5	the	the	DET
aijes-3993	23	6	information	information	NOUN
aijes-3993	23	7	aims	aim	VERB
aijes-3993	23	8	to	to	PART
aijes-3993	23	9	:	:	PUNCT
aijes-3993	23	10	group	group	NOUN
aijes-3993	23	11	-	-	PUNCT
aijes-3993	23	12	controlled	control	VERB
aijes-3993	23	13	assets	asset	NOUN
aijes-3993	23	14	,	,	PUNCT
aijes-3993	23	15	ie	ie	ADP
aijes-3993	23	16	resources	resource	NOUN
aijes-3993	23	17	generating	generate	VERB
aijes-3993	23	18	future	future	ADJ
aijes-3993	23	19	cash	cash	NOUN
aijes-3993	23	20	flows	flow	NOUN
aijes-3993	23	21	;	;	PUNCT
aijes-3993	23	22	group	group	NOUN
aijes-3993	23	23	debts	debt	NOUN
aijes-3993	23	24	,	,	PUNCT
aijes-3993	23	25	ie	ie	X
aijes-3993	23	26	external	external	ADJ
aijes-3993	23	27	liabilities	liability	NOUN
aijes-3993	23	28	that	that	PRON
aijes-3993	23	29	must	must	AUX
aijes-3993	23	30	be	be	AUX
aijes-3993	23	31	at	at	ADP
aijes-3993	23	32	the	the	DET
aijes-3993	23	33	origin	origin	NOUN
aijes-3993	23	34	of	of	ADP
aijes-3993	23	35	payments	payment	NOUN
aijes-3993	23	36	;	;	PUNCT
aijes-3993	23	37	equity	equity	NOUN
aijes-3993	23	38	,	,	PUNCT
aijes-3993	23	39	as	as	ADP
aijes-3993	23	40	residual	residual	ADJ
aijes-3993	23	41	interest	interest	NOUN
aijes-3993	23	42	of	of	ADP
aijes-3993	23	43	the	the	DET
aijes-3993	23	44	owners	owner	NOUN
aijes-3993	23	45	in	in	ADP
aijes-3993	23	46	the	the	DET
aijes-3993	23	47	assets	asset	NOUN
aijes-3993	23	48	controlled	control	VERB
aijes-3993	23	49	by	by	ADP
aijes-3993	23	50	the	the	DET
aijes-3993	23	51	group	group	NOUN
aijes-3993	23	52	;	;	PUNCT
aijes-3993	23	53	the	the	DET
aijes-3993	23	54	result	result	NOUN
aijes-3993	23	55	of	of	ADP
aijes-3993	23	56	the	the	DET
aijes-3993	23	57	group	group	NOUN
aijes-3993	23	58	and	and	CCONJ
aijes-3993	23	59	,	,	PUNCT
aijes-3993	23	60	in	in	ADP
aijes-3993	23	61	a	a	DET
aijes-3993	23	62	broader	broad	ADJ
aijes-3993	23	63	sense	sense	NOUN
aijes-3993	23	64	,	,	PUNCT
aijes-3993	23	65	its	its	PRON
aijes-3993	23	66	economic	economic	ADJ
aijes-3993	23	67	performance	performance	NOUN
aijes-3993	23	68	,	,	PUNCT
aijes-3993	23	69	rendered	render	VERB
aijes-3993	23	70	by	by	ADP
aijes-3993	23	71	reflecting	reflect	VERB
aijes-3993	23	72	the	the	DET
aijes-3993	23	73	evolution	evolution	NOUN
aijes-3993	23	74	of	of	ADP
aijes-3993	23	75	equity	equity	NOUN
aijes-3993	23	76	,	,	PUNCT
aijes-3993	23	77	evolution	evolution	NOUN
aijes-3993	23	78	from	from	ADP
aijes-3993	23	79	which	which	PRON
aijes-3993	23	80	are	be	AUX
aijes-3993	23	81	excluded	exclude	VERB
aijes-3993	23	82	the	the	DET
aijes-3993	23	83	effects	effect	NOUN
aijes-3993	23	84	of	of	ADP
aijes-3993	23	85	operations	operation	NOUN
aijes-3993	23	86	performed	perform	VERB
aijes-3993	23	87	directly	directly	ADV
aijes-3993	23	88	with	with	ADP
aijes-3993	23	89	the	the	DET
aijes-3993	23	90	owners	owner	NOUN
aijes-3993	23	91	;	;	PUNCT
aijes-3993	23	92	past	past	ADJ
aijes-3993	23	93	cash	cash	NOUN
aijes-3993	23	94	flows	flow	NOUN
aijes-3993	23	95	,	,	PUNCT
aijes-3993	23	96	which	which	PRON
aijes-3993	23	97	can	can	AUX
aijes-3993	23	98	be	be	AUX
aijes-3993	23	99	the	the	DET
aijes-3993	23	100	basis	basis	NOUN
aijes-3993	23	101	for	for	ADP
aijes-3993	23	102	determining	determine	VERB
aijes-3993	23	103	future	future	ADJ
aijes-3993	23	104	cash	cash	NOUN
aijes-3993	23	105	flows	flow	NOUN
aijes-3993	23	106	.	.	PUNCT
aijes-3993	24	1	this	this	DET
aijes-3993	24	2	information	information	NOUN
aijes-3993	24	3	must	must	AUX
aijes-3993	24	4	enable	enable	VERB
aijes-3993	24	5	account	account	NOUN
aijes-3993	24	6	users	user	NOUN
aijes-3993	24	7	to	to	PART
aijes-3993	24	8	specify	specify	VERB
aijes-3993	24	9	the	the	DET
aijes-3993	24	10	ability	ability	NOUN
aijes-3993	24	11	of	of	ADP
aijes-3993	24	12	the	the	DET
aijes-3993	24	13	undertaking	undertaking	NOUN
aijes-3993	24	14	concerned	concern	VERB
aijes-3993	24	15	to	to	PART
aijes-3993	24	16	pay	pay	VERB
aijes-3993	24	17	dividends	dividend	NOUN
aijes-3993	24	18	,	,	PUNCT
aijes-3993	24	19	interest	interest	NOUN
aijes-3993	24	20	and	and	CCONJ
aijes-3993	24	21	,	,	PUNCT
aijes-3993	24	22	in	in	ADP
aijes-3993	24	23	general	general	ADJ
aijes-3993	24	24	,	,	PUNCT
aijes-3993	24	25	to	to	PART
aijes-3993	24	26	pay	pay	VERB
aijes-3993	24	27	its	its	PRON
aijes-3993	24	28	debts	debt	NOUN
aijes-3993	24	29	on	on	ADP
aijes-3993	24	30	time	time	NOUN
aijes-3993	24	31	.	.	PUNCT
aijes-3993	25	1	in	in	ADP
aijes-3993	25	2	accordance	accordance	NOUN
aijes-3993	25	3	with	with	ADP
aijes-3993	25	4	ias	ias	PROPN
aijes-3993	25	5	1	1	NUM
aijes-3993	25	6	presentation	presentation	NOUN
aijes-3993	25	7	of	of	ADP
aijes-3993	25	8	financial	financial	ADJ
aijes-3993	25	9	statements	statement	NOUN
aijes-3993	25	10	,	,	PUNCT
aijes-3993	25	11	a	a	DET
aijes-3993	25	12	complete	complete	ADJ
aijes-3993	25	13	set	set	NOUN
aijes-3993	25	14	of	of	ADP
aijes-3993	25	15	financial	financial	ADJ
aijes-3993	25	16	statements	statement	NOUN
aijes-3993	25	17	includes	include	VERB
aijes-3993	25	18	the	the	DET
aijes-3993	25	19	following	follow	VERB
aijes-3993	25	20	components	component	NOUN
aijes-3993	25	21	:	:	PUNCT
aijes-3993	25	22	1	1	X
aijes-3993	25	23	.	.	X
aijes-3993	25	24	balance	balance	NOUN
aijes-3993	25	25	sheet	sheet	NOUN
aijes-3993	25	26	2	2	NUM
aijes-3993	25	27	.	.	PUNCT
aijes-3993	25	28	income	income	NOUN
aijes-3993	25	29	statement	statement	NOUN
aijes-3993	25	30	3	3	X
aijes-3993	25	31	.	.	PUNCT
aijes-3993	26	1	a	a	DET
aijes-3993	26	2	situation	situation	NOUN
aijes-3993	26	3	showing	show	VERB
aijes-3993	26	4	:	:	PUNCT
aijes-3993	26	5	a.	a.	NOUN
aijes-3993	26	6	either	either	CCONJ
aijes-3993	26	7	all	all	DET
aijes-3993	26	8	changes	change	NOUN
aijes-3993	26	9	in	in	ADP
aijes-3993	26	10	equity	equity	NOUN
aijes-3993	26	11	(	(	PUNCT
aijes-3993	26	12	all	all	DET
aijes-3993	26	13	changes	change	NOUN
aijes-3993	26	14	in	in	ADP
aijes-3993	26	15	equity	equity	NOUN
aijes-3993	26	16	)	)	PUNCT
aijes-3993	26	17	;	;	PUNCT
aijes-3993	26	18	b.	b.	NOUN
aijes-3993	26	19	either	either	CCONJ
aijes-3993	26	20	changes	change	NOUN
aijes-3993	26	21	in	in	ADP
aijes-3993	26	22	equity	equity	NOUN
aijes-3993	26	23	,	,	PUNCT
aijes-3993	26	24	except	except	SCONJ
aijes-3993	26	25	for	for	ADP
aijes-3993	26	26	those	those	PRON
aijes-3993	26	27	arising	arise	VERB
aijes-3993	26	28	from	from	ADP
aijes-3993	26	29	capital	capital	NOUN
aijes-3993	26	30	transactions	transaction	NOUN
aijes-3993	26	31	with	with	ADP
aijes-3993	26	32	owners	owner	NOUN
aijes-3993	26	33	and	and	CCONJ
aijes-3993	26	34	distributions	distribution	NOUN
aijes-3993	26	35	in	in	ADP
aijes-3993	26	36	their	their	PRON
aijes-3993	26	37	favor	favor	NOUN
aijes-3993	26	38	(	(	PUNCT
aijes-3993	26	39	changes	change	NOUN
aijes-3993	26	40	in	in	ADP
aijes-3993	26	41	equity	equity	NOUN
aijes-3993	26	42	than	than	ADP
aijes-3993	26	43	those	those	PRON
aijes-3993	26	44	arising	arise	VERB
aijes-3993	26	45	from	from	ADP
aijes-3993	26	46	capital	capital	NOUN
aijes-3993	26	47	transactions	transaction	NOUN
aijes-3993	26	48	with	with	ADP
aijes-3993	26	49	owners	owner	NOUN
aijes-3993	26	50	and	and	CCONJ
aijes-3993	26	51	distributions	distribution	NOUN
aijes-3993	26	52	to	to	ADP
aijes-3993	26	53	owners	owner	NOUN
aijes-3993	26	54	)	)	PUNCT
aijes-3993	26	55	;	;	PUNCT
aijes-3993	26	56	c.	c.	NOUN
aijes-3993	26	57	cash	cash	NOUN
aijes-3993	26	58	flow	flow	NOUN
aijes-3993	26	59	statement	statement	NOUN
aijes-3993	26	60	;	;	PUNCT
aijes-3993	26	61	d.	d.	PROPN
aijes-3993	26	62	accounting	accounting	NOUN
aijes-3993	26	63	policies	policy	NOUN
aijes-3993	26	64	and	and	CCONJ
aijes-3993	26	65	explanatory	explanatory	ADJ
aijes-3993	26	66	notes	note	NOUN
aijes-3993	26	67	.	.	PUNCT
aijes-3993	27	1	according	accord	VERB
aijes-3993	27	2	to	to	ADP
aijes-3993	27	3	omfp	omfp	NOUN
aijes-3993	27	4	3055/2009	3055/2009	NUM
aijes-3993	27	5	,	,	PUNCT
aijes-3993	27	6	the	the	DET
aijes-3993	27	7	consolidated	consolidated	ADJ
aijes-3993	27	8	financial	financial	ADJ
aijes-3993	27	9	statements	statement	NOUN
aijes-3993	27	10	include	include	VERB
aijes-3993	27	11	the	the	DET
aijes-3993	27	12	consolidated	consolidated	ADJ
aijes-3993	27	13	balance	balance	NOUN
aijes-3993	27	14	sheet	sheet	NOUN
aijes-3993	27	15	,	,	PUNCT
aijes-3993	27	16	the	the	DET
aijes-3993	27	17	consolidated	consolidated	ADJ
aijes-3993	27	18	profit	profit	NOUN
aijes-3993	27	19	and	and	CCONJ
aijes-3993	27	20	loss	loss	NOUN
aijes-3993	27	21	account	account	NOUN
aijes-3993	27	22	and	and	CCONJ
aijes-3993	27	23	the	the	DET
aijes-3993	27	24	explanatory	explanatory	ADJ
aijes-3993	27	25	notes	note	NOUN
aijes-3993	27	26	to	to	ADP
aijes-3993	27	27	the	the	DET
aijes-3993	27	28	consolidated	consolidated	ADJ
aijes-3993	27	29	financial	financial	ADJ
aijes-3993	27	30	statements	statement	NOUN
aijes-3993	27	31	.	.	PUNCT
aijes-3993	28	1	these	these	DET
aijes-3993	28	2	documents	document	NOUN
aijes-3993	28	3	constitute	constitute	VERB
aijes-3993	28	4	a	a	DET
aijes-3993	28	5	unitary	unitary	ADJ
aijes-3993	28	6	whole	whole	NOUN
aijes-3993	28	7	[	[	X
aijes-3993	28	8	2	2	NUM
aijes-3993	28	9	]	]	PUNCT
aijes-3993	28	10	.	.	PUNCT
aijes-3993	29	1	the	the	DET
aijes-3993	29	2	consolidated	consolidated	ADJ
aijes-3993	29	3	financial	financial	ADJ
aijes-3993	29	4	statements	statement	NOUN
aijes-3993	29	5	provide	provide	VERB
aijes-3993	29	6	a	a	DET
aijes-3993	29	7	true	true	ADJ
aijes-3993	29	8	and	and	CCONJ
aijes-3993	29	9	fair	fair	ADJ
aijes-3993	29	10	view	view	NOUN
aijes-3993	29	11	of	of	ADP
aijes-3993	29	12	the	the	DET
aijes-3993	29	13	assets	asset	NOUN
aijes-3993	29	14	,	,	PUNCT
aijes-3993	29	15	liabilities	liability	NOUN
aijes-3993	29	16	,	,	PUNCT
aijes-3993	29	17	financial	financial	ADJ
aijes-3993	29	18	position	position	NOUN
aijes-3993	29	19	and	and	CCONJ
aijes-3993	29	20	profit	profit	NOUN
aijes-3993	29	21	or	or	CCONJ
aijes-3993	29	22	loss	loss	NOUN
aijes-3993	29	23	of	of	ADP
aijes-3993	29	24	the	the	DET
aijes-3993	29	25	companies	company	NOUN
aijes-3993	29	26	included	include	VERB
aijes-3993	29	27	in	in	ADP
aijes-3993	29	28	these	these	DET
aijes-3993	29	29	financial	financial	ADJ
aijes-3993	29	30	statements	statement	NOUN
aijes-3993	29	31	as	as	ADP
aijes-3993	29	32	a	a	DET
aijes-3993	29	33	whole	whole	NOUN
aijes-3993	29	34	.	.	PUNCT
aijes-3993	30	1	beyond	beyond	ADP
aijes-3993	30	2	these	these	DET
aijes-3993	30	3	financial	financial	ADJ
aijes-3993	30	4	statements	statement	NOUN
aijes-3993	30	5	,	,	PUNCT
aijes-3993	30	6	companies	company	NOUN
aijes-3993	30	7	are	be	AUX
aijes-3993	30	8	encouraged	encourage	VERB
aijes-3993	30	9	to	to	PART
aijes-3993	30	10	provide	provide	VERB
aijes-3993	30	11	critical	critical	ADJ
aijes-3993	30	12	management	management	NOUN
aijes-3993	30	13	views	view	NOUN
aijes-3993	30	14	,	,	PUNCT
aijes-3993	30	15	by	by	ADP
aijes-3993	30	16	describing	describe	VERB
aijes-3993	30	17	and	and	CCONJ
aijes-3993	30	18	explaining	explain	VERB
aijes-3993	30	19	the	the	DET
aijes-3993	30	20	main	main	ADJ
aijes-3993	30	21	features	feature	NOUN
aijes-3993	30	22	of	of	ADP
aijes-3993	30	23	financial	financial	ADJ
aijes-3993	30	24	performance	performance	NOUN
aijes-3993	30	25	and	and	CCONJ
aijes-3993	30	26	financial	financial	ADJ
aijes-3993	30	27	position	position	NOUN
aijes-3993	30	28	,	,	PUNCT
aijes-3993	30	29	as	as	ADV
aijes-3993	30	30	well	well	ADV
aijes-3993	30	31	as	as	ADP
aijes-3993	30	32	the	the	DET
aijes-3993	30	33	main	main	ADJ
aijes-3993	30	34	uncertainties	uncertainty	NOUN
aijes-3993	30	35	they	they	PRON
aijes-3993	30	36	face	face	VERB
aijes-3993	30	37	.	.	PUNCT
aijes-3993	31	1	such	such	DET
aijes-3993	31	2	a	a	DET
aijes-3993	31	3	report	report	NOUN
aijes-3993	31	4	must	must	AUX
aijes-3993	31	5	include	include	VERB
aijes-3993	31	6	:	:	PUNCT
aijes-3993	31	7	the	the	DET
aijes-3993	31	8	main	main	ADJ
aijes-3993	31	9	factors	factor	NOUN
aijes-3993	31	10	and	and	CCONJ
aijes-3993	31	11	influences	influence	NOUN
aijes-3993	31	12	that	that	PRON
aijes-3993	31	13	determine	determine	VERB
aijes-3993	31	14	performance	performance	NOUN
aijes-3993	31	15	,	,	PUNCT
aijes-3993	31	16	including	include	VERB
aijes-3993	31	17	the	the	DET
aijes-3993	31	18	environmental	environmental	ADJ
aijes-3993	31	19	changes	change	NOUN
aijes-3993	31	20	in	in	ADP
aijes-3993	31	21	which	which	PRON
aijes-3993	31	22	the	the	DET
aijes-3993	31	23	entity	entity	NOUN
aijes-3993	31	24	operates	operate	VERB
aijes-3993	31	25	,	,	PUNCT
aijes-3993	31	26	its	its	PRON
aijes-3993	31	27	response	response	NOUN
aijes-3993	31	28	to	to	ADP
aijes-3993	31	29	such	such	ADJ
aijes-3993	31	30	changes	change	NOUN
aijes-3993	31	31	and	and	CCONJ
aijes-3993	31	32	effects	effect	NOUN
aijes-3993	31	33	,	,	PUNCT
aijes-3993	31	34	its	its	PRON
aijes-3993	31	35	investment	investment	NOUN
aijes-3993	31	36	policy	policy	NOUN
aijes-3993	31	37	to	to	PART
aijes-3993	31	38	maintain	maintain	VERB
aijes-3993	31	39	and	and	CCONJ
aijes-3993	31	40	increase	increase	VERB
aijes-3993	31	41	the	the	DET
aijes-3993	31	42	performance	performance	NOUN
aijes-3993	31	43	from	from	ADP
aijes-3993	31	44	which	which	PRON
aijes-3993	31	45	,	,	PUNCT
aijes-3993	31	46	distinctly	distinctly	ADV
aijes-3993	31	47	,	,	PUNCT
aijes-3993	31	48	the	the	DET
aijes-3993	31	49	dividend	dividend	NOUN
aijes-3993	31	50	policy	policy	NOUN
aijes-3993	31	51	should	should	AUX
aijes-3993	31	52	be	be	AUX
aijes-3993	31	53	presented	present	VERB
aijes-3993	31	54	;	;	PUNCT
aijes-3993	31	55	the	the	DET
aijes-3993	31	56	sources	source	NOUN
aijes-3993	31	57	of	of	ADP
aijes-3993	31	58	financing	financing	NOUN
aijes-3993	31	59	used	use	VERB
aijes-3993	31	60	by	by	ADP
aijes-3993	31	61	the	the	DET
aijes-3993	31	62	entity	entity	NOUN
aijes-3993	31	63	,	,	PUNCT
aijes-3993	31	64	its	its	PRON
aijes-3993	31	65	borrowing	borrowing	NOUN
aijes-3993	31	66	rate	rate	NOUN
aijes-3993	31	67	policy	policy	NOUN
aijes-3993	31	68	and	and	CCONJ
aijes-3993	31	69	its	its	PRON
aijes-3993	31	70	risk	risk	NOUN
aijes-3993	31	71	management	management	NOUN
aijes-3993	31	72	policies	policy	NOUN
aijes-3993	31	73	;	;	PUNCT
aijes-3993	31	74	3	3	NUM
aijes-3993	31	75	the	the	DET
aijes-3993	31	76	solidity	solidity	NOUN
aijes-3993	31	77	of	of	ADP
aijes-3993	31	78	the	the	DET
aijes-3993	31	79	entity	entity	NOUN
aijes-3993	31	80	and	and	CCONJ
aijes-3993	31	81	its	its	PRON
aijes-3993	31	82	resources	resource	NOUN
aijes-3993	31	83	,	,	PUNCT
aijes-3993	31	84	elements	element	NOUN
aijes-3993	31	85	whose	whose	DET
aijes-3993	31	86	value	value	NOUN
aijes-3993	31	87	expression	expression	NOUN
aijes-3993	31	88	is	be	AUX
aijes-3993	31	89	not	not	PART
aijes-3993	31	90	reflected	reflect	VERB
aijes-3993	31	91	in	in	ADP
aijes-3993	31	92	the	the	DET
aijes-3993	31	93	balance	balance	NOUN
aijes-3993	31	94	sheet	sheet	NOUN
aijes-3993	31	95	,	,	PUNCT
aijes-3993	31	96	in	in	ADP
aijes-3993	31	97	accordance	accordance	NOUN
aijes-3993	31	98	with	with	ADP
aijes-3993	31	99	the	the	DET
aijes-3993	31	100	international	international	ADJ
aijes-3993	31	101	accounting	accounting	NOUN
aijes-3993	31	102	reference	reference	NOUN
aijes-3993	31	103	.	.	PUNCT
aijes-3993	32	1	2.1	2.1	NUM
aijes-3993	32	2	the	the	DET
aijes-3993	32	3	consolidated	consolidated	ADJ
aijes-3993	32	4	balance	balance	NOUN
aijes-3993	32	5	sheet	sheet	NOUN
aijes-3993	32	6	in	in	ADP
aijes-3993	32	7	accordance	accordance	NOUN
aijes-3993	32	8	with	with	ADP
aijes-3993	32	9	the	the	DET
aijes-3993	32	10	international	international	ADJ
aijes-3993	32	11	standard	standard	NOUN
aijes-3993	32	12	ias	ias	PROPN
aijes-3993	32	13	1	1	NUM
aijes-3993	32	14	,	,	PUNCT
aijes-3993	32	15	the	the	DET
aijes-3993	32	16	structure	structure	NOUN
aijes-3993	32	17	and	and	CCONJ
aijes-3993	32	18	content	content	NOUN
aijes-3993	32	19	of	of	ADP
aijes-3993	32	20	the	the	DET
aijes-3993	32	21	balance	balance	NOUN
aijes-3993	32	22	sheet	sheet	NOUN
aijes-3993	32	23	must	must	AUX
aijes-3993	32	24	distinguish	distinguish	VERB
aijes-3993	32	25	between	between	ADP
aijes-3993	32	26	current	current	ADJ
aijes-3993	32	27	and	and	CCONJ
aijes-3993	32	28	non	non	ADJ
aijes-3993	32	29	-	-	ADJ
aijes-3993	32	30	current	current	ADJ
aijes-3993	32	31	items	item	NOUN
aijes-3993	32	32	.	.	PUNCT
aijes-3993	33	1	when	when	SCONJ
aijes-3993	33	2	such	such	DET
aijes-3993	33	3	a	a	DET
aijes-3993	33	4	distinction	distinction	NOUN
aijes-3993	33	5	is	be	AUX
aijes-3993	33	6	not	not	PART
aijes-3993	33	7	made	make	VERB
aijes-3993	33	8	,	,	PUNCT
aijes-3993	33	9	assets	asset	NOUN
aijes-3993	33	10	and	and	CCONJ
aijes-3993	33	11	liabilities	liability	NOUN
aijes-3993	33	12	are	be	AUX
aijes-3993	33	13	,	,	PUNCT
aijes-3993	33	14	in	in	ADP
aijes-3993	33	15	principle	principle	NOUN
aijes-3993	33	16	,	,	PUNCT
aijes-3993	33	17	classified	classify	VERB
aijes-3993	33	18	according	accord	VERB
aijes-3993	33	19	to	to	ADP
aijes-3993	33	20	their	their	PRON
aijes-3993	33	21	liquidity	liquidity	NOUN
aijes-3993	33	22	and	and	CCONJ
aijes-3993	33	23	their	their	PRON
aijes-3993	33	24	exigibility	exigibility	NOUN
aijes-3993	33	25	.	.	PUNCT
aijes-3993	34	1	regardless	regardless	ADV
aijes-3993	34	2	of	of	ADP
aijes-3993	34	3	the	the	DET
aijes-3993	34	4	presentation	presentation	NOUN
aijes-3993	34	5	,	,	PUNCT
aijes-3993	34	6	the	the	DET
aijes-3993	34	7	group	group	NOUN
aijes-3993	34	8	mentions	mention	VERB
aijes-3993	34	9	,	,	PUNCT
aijes-3993	34	10	in	in	ADP
aijes-3993	34	11	the	the	DET
aijes-3993	34	12	consolidated	consolidated	ADJ
aijes-3993	34	13	financial	financial	ADJ
aijes-3993	34	14	statements	statement	NOUN
aijes-3993	34	15	,	,	PUNCT
aijes-3993	34	16	the	the	DET
aijes-3993	34	17	under	under	ADV
aijes-3993	34	18	-	-	PUNCT
aijes-3993	34	19	one	one	NUM
aijes-3993	34	20	-	-	PUNCT
aijes-3993	34	21	year	year	NOUN
aijes-3993	34	22	portion	portion	NOUN
aijes-3993	34	23	of	of	ADP
aijes-3993	34	24	assets	asset	NOUN
aijes-3993	34	25	and	and	CCONJ
aijes-3993	34	26	liabilities	liability	NOUN
aijes-3993	34	27	for	for	ADP
aijes-3993	34	28	all	all	DET
aijes-3993	34	29	items	item	NOUN
aijes-3993	34	30	that	that	PRON
aijes-3993	34	31	are	be	AUX
aijes-3993	34	32	likely	likely	ADJ
aijes-3993	34	33	to	to	PART
aijes-3993	34	34	contain	contain	VERB
aijes-3993	34	35	both	both	DET
aijes-3993	34	36	short	short	ADJ
aijes-3993	34	37	-	-	PUNCT
aijes-3993	34	38	term	term	NOUN
aijes-3993	34	39	and	and	CCONJ
aijes-3993	34	40	long	long	ADJ
aijes-3993	34	41	-	-	PUNCT
aijes-3993	34	42	term	term	NOUN
aijes-3993	34	43	items	item	NOUN
aijes-3993	34	44	.	.	PUNCT
aijes-3993	35	1	overall	overall	ADV
aijes-3993	35	2	,	,	PUNCT
aijes-3993	35	3	this	this	DET
aijes-3993	35	4	standard	standard	NOUN
aijes-3993	35	5	(	(	PUNCT
aijes-3993	35	6	ias	ias	PROPN
aijes-3993	35	7	1	1	NUM
aijes-3993	35	8	)	)	PUNCT
aijes-3993	35	9	refers	refer	VERB
aijes-3993	35	10	to	to	ADP
aijes-3993	35	11	the	the	DET
aijes-3993	35	12	items	item	NOUN
aijes-3993	35	13	that	that	PRON
aijes-3993	35	14	must	must	AUX
aijes-3993	35	15	be	be	AUX
aijes-3993	35	16	disclosed	disclose	VERB
aijes-3993	35	17	in	in	ADP
aijes-3993	35	18	the	the	DET
aijes-3993	35	19	balance	balance	NOUN
aijes-3993	35	20	sheet	sheet	NOUN
aijes-3993	35	21	:	:	PUNCT
aijes-3993	35	22	property	property	NOUN
aijes-3993	35	23	,	,	PUNCT
aijes-3993	35	24	plant	plant	NOUN
aijes-3993	35	25	and	and	CCONJ
aijes-3993	35	26	equipment	equipment	NOUN
aijes-3993	35	27	;	;	PUNCT
aijes-3993	35	28	intangible	intangible	ADJ
aijes-3993	35	29	assets	asset	NOUN
aijes-3993	35	30	;	;	PUNCT
aijes-3993	35	31	financial	financial	ADJ
aijes-3993	35	32	assets	asset	NOUN
aijes-3993	35	33	(	(	PUNCT
aijes-3993	35	34	excluding	exclude	VERB
aijes-3993	35	35	equity	equity	NOUN
aijes-3993	35	36	investments	investment	NOUN
aijes-3993	35	37	,	,	PUNCT
aijes-3993	35	38	customer	customer	NOUN
aijes-3993	35	39	and	and	CCONJ
aijes-3993	35	40	operating	operating	NOUN
aijes-3993	35	41	receivables	receivable	NOUN
aijes-3993	35	42	,	,	PUNCT
aijes-3993	35	43	cash	cash	NOUN
aijes-3993	35	44	and	and	CCONJ
aijes-3993	35	45	cash	cash	NOUN
aijes-3993	35	46	equivalents	equivalent	NOUN
aijes-3993	35	47	;	;	PUNCT
aijes-3993	35	48	equity	equity	NOUN
aijes-3993	35	49	investments	investment	NOUN
aijes-3993	35	50	;	;	PUNCT
aijes-3993	35	51	inventories	inventory	NOUN
aijes-3993	35	52	;	;	PUNCT
aijes-3993	35	53	customers	customer	NOUN
aijes-3993	35	54	and	and	CCONJ
aijes-3993	35	55	other	other	ADJ
aijes-3993	35	56	operating	operating	NOUN
aijes-3993	35	57	receivables	receivable	NOUN
aijes-3993	35	58	;	;	PUNCT
aijes-3993	35	59	cash	cash	NOUN
aijes-3993	35	60	and	and	CCONJ
aijes-3993	35	61	cash	cash	NOUN
aijes-3993	35	62	equivalents	equivalent	NOUN
aijes-3993	35	63	;	;	PUNCT
aijes-3993	35	64	suppliers	supplier	NOUN
aijes-3993	35	65	and	and	CCONJ
aijes-3993	35	66	other	other	ADJ
aijes-3993	35	67	operating	operating	NOUN
aijes-3993	35	68	liabilities	liability	NOUN
aijes-3993	35	69	;	;	PUNCT
aijes-3993	35	70	tax	tax	NOUN
aijes-3993	35	71	liabilities	liability	NOUN
aijes-3993	35	72	and	and	CCONJ
aijes-3993	35	73	assets	asset	NOUN
aijes-3993	35	74	,	,	PUNCT
aijes-3993	35	75	provisions	provision	NOUN
aijes-3993	35	76	,	,	PUNCT
aijes-3993	35	77	noncurrent	noncurrent	ADJ
aijes-3993	35	78	interest	interest	NOUN
aijes-3993	35	79	-	-	PUNCT
aijes-3993	35	80	bearing	bear	VERB
aijes-3993	35	81	liabilities	liability	NOUN
aijes-3993	35	82	,	,	PUNCT
aijes-3993	35	83	minority	minority	NOUN
aijes-3993	35	84	interests	interest	NOUN
aijes-3993	35	85	,	,	PUNCT
aijes-3993	35	86	issued	issue	VERB
aijes-3993	35	87	capital	capital	NOUN
aijes-3993	35	88	and	and	CCONJ
aijes-3993	35	89	reserves	reserve	NOUN
aijes-3993	35	90	.	.	PUNCT
aijes-3993	36	1	according	accord	VERB
aijes-3993	36	2	to	to	ADP
aijes-3993	36	3	omfp	omfp	NOUN
aijes-3993	36	4	1802/2014	1802/2014	NUM
aijes-3993	36	5	,	,	PUNCT
aijes-3993	36	6	the	the	DET
aijes-3993	36	7	assets	asset	NOUN
aijes-3993	36	8	and	and	CCONJ
aijes-3993	36	9	liabilities	liability	NOUN
aijes-3993	36	10	of	of	ADP
aijes-3993	36	11	the	the	DET
aijes-3993	36	12	entities	entity	NOUN
aijes-3993	36	13	included	include	VERB
aijes-3993	36	14	in	in	ADP
aijes-3993	36	15	the	the	DET
aijes-3993	36	16	consolidation	consolidation	NOUN
aijes-3993	36	17	are	be	AUX
aijes-3993	36	18	fully	fully	ADV
aijes-3993	36	19	incorporated	incorporate	VERB
aijes-3993	36	20	in	in	ADP
aijes-3993	36	21	the	the	DET
aijes-3993	36	22	consolidated	consolidated	ADJ
aijes-3993	36	23	balance	balance	NOUN
aijes-3993	36	24	sheet	sheet	NOUN
aijes-3993	36	25	,	,	PUNCT
aijes-3993	36	26	by	by	ADP
aijes-3993	36	27	summing	sum	VERB
aijes-3993	36	28	up	up	ADP
aijes-3993	36	29	similar	similar	ADJ
aijes-3993	36	30	elements	element	NOUN
aijes-3993	36	31	[	[	X
aijes-3993	36	32	2	2	NUM
aijes-3993	36	33	]	]	PUNCT
aijes-3993	36	34	.	.	PUNCT
aijes-3993	37	1	2.1.1	2.1.1	NUM
aijes-3993	37	2	current	current	ADJ
aijes-3993	37	3	and	and	CCONJ
aijes-3993	37	4	non	non	ADJ
aijes-3993	37	5	-	-	ADJ
aijes-3993	37	6	current	current	ADJ
aijes-3993	37	7	assets	asset	NOUN
aijes-3993	37	8	current	current	ADJ
aijes-3993	37	9	balance	balance	NOUN
aijes-3993	37	10	sheet	sheet	NOUN
aijes-3993	37	11	assets	asset	NOUN
aijes-3993	37	12	include	include	VERB
aijes-3993	37	13	:	:	PUNCT
aijes-3993	37	14	items	item	NOUN
aijes-3993	37	15	intended	intend	VERB
aijes-3993	37	16	to	to	PART
aijes-3993	37	17	be	be	AUX
aijes-3993	37	18	made	make	VERB
aijes-3993	37	19	or	or	CCONJ
aijes-3993	37	20	held	hold	VERB
aijes-3993	37	21	for	for	ADP
aijes-3993	37	22	sale	sale	NOUN
aijes-3993	37	23	or	or	CCONJ
aijes-3993	37	24	consumption	consumption	NOUN
aijes-3993	37	25	within	within	ADP
aijes-3993	37	26	the	the	DET
aijes-3993	37	27	normal	normal	ADJ
aijes-3993	37	28	operating	operating	NOUN
aijes-3993	37	29	cycle	cycle	NOUN
aijes-3993	37	30	of	of	ADP
aijes-3993	37	31	the	the	DET
aijes-3993	37	32	enterprise	enterprise	NOUN
aijes-3993	37	33	;	;	PUNCT
aijes-3993	37	34	or	or	CCONJ
aijes-3993	37	35	items	item	NOUN
aijes-3993	37	36	intended	intend	VERB
aijes-3993	37	37	mainly	mainly	ADV
aijes-3993	37	38	for	for	ADP
aijes-3993	37	39	trading	trading	NOUN
aijes-3993	37	40	on	on	ADP
aijes-3993	37	41	different	different	ADJ
aijes-3993	37	42	markets	market	NOUN
aijes-3993	37	43	;	;	PUNCT
aijes-3993	37	44	or	or	CCONJ
aijes-3993	37	45	items	item	NOUN
aijes-3993	37	46	held	hold	VERB
aijes-3993	37	47	in	in	ADP
aijes-3993	37	48	a	a	DET
aijes-3993	37	49	short	short	ADJ
aijes-3993	37	50	-	-	PUNCT
aijes-3993	37	51	term	term	NOUN
aijes-3993	37	52	perspective	perspective	NOUN
aijes-3993	37	53	,	,	PUNCT
aijes-3993	37	54	the	the	DET
aijes-3993	37	55	entity	entity	NOUN
aijes-3993	37	56	(	(	PUNCT
aijes-3993	37	57	group	group	NOUN
aijes-3993	37	58	)	)	PUNCT
aijes-3993	37	59	expecting	expect	VERB
aijes-3993	37	60	to	to	PART
aijes-3993	37	61	achieve	achieve	VERB
aijes-3993	37	62	them	they	PRON
aijes-3993	37	63	within	within	ADP
aijes-3993	37	64	a	a	DET
aijes-3993	37	65	maximum	maximum	NOUN
aijes-3993	37	66	of	of	ADP
aijes-3993	37	67	one	one	NUM
aijes-3993	37	68	year	year	NOUN
aijes-3993	37	69	from	from	ADP
aijes-3993	37	70	the	the	DET
aijes-3993	37	71	end	end	NOUN
aijes-3993	37	72	of	of	ADP
aijes-3993	37	73	the	the	DET
aijes-3993	37	74	year	year	NOUN
aijes-3993	37	75	;	;	PUNCT
aijes-3993	37	76	or	or	CCONJ
aijes-3993	37	77	liquidity	liquidity	NOUN
aijes-3993	37	78	or	or	CCONJ
aijes-3993	37	79	liquidity	liquidity	NOUN
aijes-3993	37	80	equivalents	equivalent	NOUN
aijes-3993	37	81	,	,	PUNCT
aijes-3993	37	82	if	if	SCONJ
aijes-3993	37	83	their	their	PRON
aijes-3993	37	84	use	use	NOUN
aijes-3993	37	85	is	be	AUX
aijes-3993	37	86	not	not	PART
aijes-3993	37	87	restricted	restrict	VERB
aijes-3993	37	88	.	.	PUNCT
aijes-3993	38	1	the	the	DET
aijes-3993	38	2	other	other	ADJ
aijes-3993	38	3	assets	asset	NOUN
aijes-3993	38	4	are	be	AUX
aijes-3993	38	5	considered	consider	VERB
aijes-3993	38	6	non	non	ADJ
aijes-3993	38	7	-	-	ADJ
aijes-3993	38	8	current	current	ADJ
aijes-3993	38	9	items	item	NOUN
aijes-3993	38	10	.	.	PUNCT
aijes-3993	39	1	they	they	PRON
aijes-3993	39	2	include	include	VERB
aijes-3993	39	3	both	both	CCONJ
aijes-3993	39	4	tangible	tangible	ADJ
aijes-3993	39	5	and	and	CCONJ
aijes-3993	39	6	intangible	intangible	ADJ
aijes-3993	39	7	assets	asset	NOUN
aijes-3993	39	8	,	,	PUNCT
aijes-3993	39	9	as	as	ADV
aijes-3993	39	10	well	well	ADV
aijes-3993	39	11	as	as	ADP
aijes-3993	39	12	long	long	ADJ
aijes-3993	39	13	-	-	PUNCT
aijes-3993	39	14	term	term	NOUN
aijes-3993	39	15	operating	operating	NOUN
aijes-3993	39	16	and	and	CCONJ
aijes-3993	39	17	financial	financial	ADJ
aijes-3993	39	18	assets	asset	NOUN
aijes-3993	39	19	.	.	PUNCT
aijes-3993	40	1	current	current	ADJ
aijes-3993	40	2	assets	asset	NOUN
aijes-3993	40	3	refer	refer	VERB
aijes-3993	40	4	,	,	PUNCT
aijes-3993	40	5	in	in	ADP
aijes-3993	40	6	particular	particular	ADJ
aijes-3993	40	7	,	,	PUNCT
aijes-3993	40	8	to	to	ADP
aijes-3993	40	9	inventories	inventory	NOUN
aijes-3993	40	10	and	and	CCONJ
aijes-3993	40	11	receivables	receivable	NOUN
aijes-3993	40	12	,	,	PUNCT
aijes-3993	40	13	which	which	PRON
aijes-3993	40	14	are	be	AUX
aijes-3993	40	15	sold	sell	VERB
aijes-3993	40	16	,	,	PUNCT
aijes-3993	40	17	consumed	consume	VERB
aijes-3993	40	18	or	or	CCONJ
aijes-3993	40	19	realized	realize	VERB
aijes-3993	40	20	in	in	ADP
aijes-3993	40	21	the	the	DET
aijes-3993	40	22	normal	normal	ADJ
aijes-3993	40	23	operating	operating	NOUN
aijes-3993	40	24	cycle	cycle	NOUN
aijes-3993	40	25	,	,	PUNCT
aijes-3993	40	26	even	even	ADV
aijes-3993	40	27	when	when	SCONJ
aijes-3993	40	28	they	they	PRON
aijes-3993	40	29	are	be	AUX
aijes-3993	40	30	not	not	PART
aijes-3993	40	31	expected	expect	VERB
aijes-3993	40	32	to	to	PART
aijes-3993	40	33	be	be	AUX
aijes-3993	40	34	realized	realize	VERB
aijes-3993	40	35	in	in	ADP
aijes-3993	40	36	the	the	DET
aijes-3993	40	37	next	next	ADJ
aijes-3993	40	38	12	12	NUM
aijes-3993	40	39	months	month	NOUN
aijes-3993	40	40	after	after	ADP
aijes-3993	40	41	the	the	DET
aijes-3993	40	42	end	end	NOUN
aijes-3993	40	43	of	of	ADP
aijes-3993	40	44	the	the	DET
aijes-3993	40	45	year	year	NOUN
aijes-3993	40	46	.	.	PUNCT
aijes-3993	41	1	both	both	DET
aijes-3993	41	2	omfp	omfp	PROPN
aijes-3993	41	3	3055/2009	3055/2009	NUM
aijes-3993	41	4	for	for	ADP
aijes-3993	41	5	the	the	DET
aijes-3993	41	6	approval	approval	NOUN
aijes-3993	41	7	of	of	ADP
aijes-3993	41	8	the	the	DET
aijes-3993	41	9	accounting	accounting	NOUN
aijes-3993	41	10	regulations	regulation	NOUN
aijes-3993	41	11	compliant	compliant	ADJ
aijes-3993	41	12	with	with	ADP
aijes-3993	41	13	european	european	ADJ
aijes-3993	41	14	directives	directive	NOUN
aijes-3993	41	15	and	and	CCONJ
aijes-3993	41	16	order	order	NOUN
aijes-3993	41	17	2239/2011	2239/2011	NUM
aijes-3993	41	18	which	which	PRON
aijes-3993	41	19	were	be	AUX
aijes-3993	41	20	subsequently	subsequently	ADV
aijes-3993	41	21	repealed	repeal	VERB
aijes-3993	41	22	by	by	ADP
aijes-3993	41	23	order	order	NOUN
aijes-3993	41	24	1802/2014	1802/2014	NUM
aijes-3993	41	25	(	(	PUNCT
aijes-3993	41	26	the	the	DET
aijes-3993	41	27	latter	latter	NOUN
aijes-3993	41	28	coming	come	VERB
aijes-3993	41	29	into	into	ADP
aijes-3993	41	30	force	force	NOUN
aijes-3993	41	31	on	on	ADP
aijes-3993	41	32	january	january	PROPN
aijes-3993	41	33	2015	2015	NUM
aijes-3993	41	34	)	)	PUNCT
aijes-3993	42	1	[	[	X
aijes-3993	42	2	2	2	X
aijes-3993	42	3	]	]	PUNCT
aijes-3993	42	4	show	show	VERB
aijes-3993	42	5	that	that	SCONJ
aijes-3993	42	6	stocks	stock	NOUN
aijes-3993	42	7	can	can	AUX
aijes-3993	42	8	be	be	AUX
aijes-3993	42	9	presented	present	VERB
aijes-3993	42	10	as	as	ADP
aijes-3993	42	11	a	a	DET
aijes-3993	42	12	single	single	ADJ
aijes-3993	42	13	item	item	NOUN
aijes-3993	42	14	in	in	ADP
aijes-3993	42	15	the	the	DET
aijes-3993	42	16	consolidated	consolidated	ADJ
aijes-3993	42	17	annual	annual	ADJ
aijes-3993	42	18	financial	financial	ADJ
aijes-3993	42	19	statements	statement	NOUN
aijes-3993	42	20	,	,	PUNCT
aijes-3993	42	21	if	if	SCONJ
aijes-3993	42	22	there	there	PRON
aijes-3993	42	23	are	be	VERB
aijes-3993	42	24	special	special	ADJ
aijes-3993	42	25	circumstances	circumstance	NOUN
aijes-3993	42	26	that	that	PRON
aijes-3993	42	27	could	could	AUX
aijes-3993	42	28	lead	lead	VERB
aijes-3993	42	29	to	to	ADP
aijes-3993	42	30	unjustified	unjustified	ADJ
aijes-3993	42	31	expenses	expense	NOUN
aijes-3993	42	32	.	.	PUNCT
aijes-3993	43	1	securities	security	NOUN
aijes-3993	43	2	traded	trade	VERB
aijes-3993	43	3	on	on	ADP
aijes-3993	43	4	the	the	DET
aijes-3993	43	5	markets	market	NOUN
aijes-3993	43	6	are	be	AUX
aijes-3993	43	7	current	current	ADJ
aijes-3993	43	8	assets	asset	NOUN
aijes-3993	43	9	,	,	PUNCT
aijes-3993	43	10	if	if	SCONJ
aijes-3993	43	11	they	they	PRON
aijes-3993	43	12	are	be	AUX
aijes-3993	43	13	expected	expect	VERB
aijes-3993	43	14	to	to	PART
aijes-3993	43	15	be	be	AUX
aijes-3993	43	16	realized	realize	VERB
aijes-3993	43	17	in	in	ADP
aijes-3993	43	18	the	the	DET
aijes-3993	43	19	next	next	ADJ
aijes-3993	43	20	12	12	NUM
aijes-3993	43	21	months	month	NOUN
aijes-3993	43	22	following	follow	VERB
aijes-3993	43	23	the	the	DET
aijes-3993	43	24	end	end	NOUN
aijes-3993	43	25	of	of	ADP
aijes-3993	43	26	the	the	DET
aijes-3993	43	27	year	year	NOUN
aijes-3993	43	28	,	,	PUNCT
aijes-3993	43	29	otherwise	otherwise	ADV
aijes-3993	43	30	they	they	PRON
aijes-3993	43	31	are	be	AUX
aijes-3993	43	32	considered	consider	VERB
aijes-3993	43	33	non	non	ADJ
aijes-3993	43	34	-	-	ADJ
aijes-3993	43	35	current	current	ADJ
aijes-3993	43	36	assets	asset	NOUN
aijes-3993	43	37	.	.	PUNCT
aijes-3993	44	1	order	order	NOUN
aijes-3993	44	2	1802/2014	1802/2014	NUM
aijes-3993	44	3	specifies	specifie	NOUN
aijes-3993	44	4	that	that	PRON
aijes-3993	44	5	the	the	DET
aijes-3993	44	6	book	book	NOUN
aijes-3993	44	7	values	value	NOUN
aijes-3993	44	8	of	of	ADP
aijes-3993	44	9	the	the	DET
aijes-3993	44	10	shares	share	NOUN
aijes-3993	44	11	in	in	ADP
aijes-3993	44	12	the	the	DET
aijes-3993	44	13	capital	capital	NOUN
aijes-3993	44	14	of	of	ADP
aijes-3993	44	15	the	the	DET
aijes-3993	44	16	entities	entity	NOUN
aijes-3993	44	17	included	include	VERB
aijes-3993	44	18	in	in	ADP
aijes-3993	44	19	the	the	DET
aijes-3993	44	20	consolidation	consolidation	NOUN
aijes-3993	44	21	are	be	AUX
aijes-3993	44	22	offset	offset	VERB
aijes-3993	44	23	by	by	ADP
aijes-3993	44	24	the	the	DET
aijes-3993	44	25	proportion	proportion	NOUN
aijes-3993	44	26	they	they	PRON
aijes-3993	44	27	represent	represent	VERB
aijes-3993	44	28	in	in	ADP
aijes-3993	44	29	the	the	DET
aijes-3993	44	30	capital	capital	NOUN
aijes-3993	44	31	and	and	CCONJ
aijes-3993	44	32	reserves	reserve	NOUN
aijes-3993	44	33	of	of	ADP
aijes-3993	44	34	these	these	DET
aijes-3993	44	35	entities	entity	NOUN
aijes-3993	44	36	,	,	PUNCT
aijes-3993	44	37	as	as	SCONJ
aijes-3993	44	38	follows	follow	VERB
aijes-3993	44	39	:	:	PUNCT
aijes-3993	44	40	a	a	X
aijes-3993	44	41	)	)	PUNCT
aijes-3993	44	42	offsets	offset	NOUN
aijes-3993	44	43	are	be	AUX
aijes-3993	44	44	made	make	VERB
aijes-3993	44	45	on	on	ADP
aijes-3993	44	46	the	the	DET
aijes-3993	44	47	basis	basis	NOUN
aijes-3993	44	48	of	of	ADP
aijes-3993	44	49	the	the	DET
aijes-3993	44	50	book	book	NOUN
aijes-3993	44	51	values	value	NOUN
aijes-3993	44	52	of	of	ADP
aijes-3993	44	53	the	the	DET
aijes-3993	44	54	identifiable	identifiable	ADJ
aijes-3993	44	55	assets	asset	NOUN
aijes-3993	44	56	and	and	CCONJ
aijes-3993	44	57	liabilities	liability	NOUN
aijes-3993	44	58	at	at	ADP
aijes-3993	44	59	the	the	DET
aijes-3993	44	60	acquisition	acquisition	NOUN
aijes-3993	44	61	date	date	NOUN
aijes-3993	44	62	of	of	ADP
aijes-3993	44	63	the	the	DET
aijes-3993	44	64	shares	share	NOUN
aijes-3993	44	65	or	or	CCONJ
aijes-3993	44	66	,	,	PUNCT
aijes-3993	44	67	if	if	SCONJ
aijes-3993	44	68	the	the	DET
aijes-3993	44	69	acquisition	acquisition	NOUN
aijes-3993	44	70	takes	take	VERB
aijes-3993	44	71	place	place	NOUN
aijes-3993	44	72	in	in	ADP
aijes-3993	44	73	two	two	NUM
aijes-3993	44	74	or	or	CCONJ
aijes-3993	44	75	more	more	ADJ
aijes-3993	44	76	stages	stage	NOUN
aijes-3993	44	77	,	,	PUNCT
aijes-3993	44	78	at	at	ADP
aijes-3993	44	79	the	the	DET
aijes-3993	44	80	date	date	NOUN
aijes-3993	44	81	when	when	SCONJ
aijes-3993	44	82	the	the	DET
aijes-3993	44	83	entity	entity	NOUN
aijes-3993	44	84	became	become	VERB
aijes-3993	44	85	a	a	DET
aijes-3993	44	86	subsidiary	subsidiary	NOUN
aijes-3993	44	87	.	.	PUNCT
aijes-3993	45	1	the	the	DET
aijes-3993	45	2	acquisition	acquisition	NOUN
aijes-3993	45	3	date	date	NOUN
aijes-3993	45	4	is	be	AUX
aijes-3993	45	5	the	the	DET
aijes-3993	45	6	date	date	NOUN
aijes-3993	45	7	on	on	ADP
aijes-3993	45	8	which	which	DET
aijes-3993	45	9	control	control	NOUN
aijes-3993	45	10	over	over	ADP
aijes-3993	45	11	the	the	DET
aijes-3993	45	12	net	net	ADJ
aijes-3993	45	13	assets	asset	NOUN
aijes-3993	45	14	or	or	CCONJ
aijes-3993	45	15	operations	operation	NOUN
aijes-3993	45	16	of	of	ADP
aijes-3993	45	17	the	the	DET
aijes-3993	45	18	acquired	acquire	VERB
aijes-3993	45	19	entity	entity	NOUN
aijes-3993	45	20	is	be	AUX
aijes-3993	45	21	effectively	effectively	ADV
aijes-3993	45	22	transferred	transfer	VERB
aijes-3993	45	23	to	to	ADP
aijes-3993	45	24	the	the	DET
aijes-3993	45	25	acquirer	acquirer	NOUN
aijes-3993	45	26	.	.	PUNCT
aijes-3993	46	1	4	4	NUM
aijes-3993	46	2	b	b	NOUN
aijes-3993	46	3	)	)	PUNCT
aijes-3993	46	4	in	in	ADP
aijes-3993	46	5	the	the	DET
aijes-3993	46	6	conditions	condition	NOUN
aijes-3993	46	7	in	in	ADP
aijes-3993	46	8	which	which	PRON
aijes-3993	46	9	the	the	DET
aijes-3993	46	10	values	value	NOUN
aijes-3993	46	11	provided	provide	VERB
aijes-3993	46	12	in	in	ADP
aijes-3993	46	13	letter	letter	NOUN
aijes-3993	46	14	a	a	PRON
aijes-3993	46	15	)	)	PUNCT
aijes-3993	46	16	can	can	AUX
aijes-3993	46	17	not	not	PART
aijes-3993	46	18	be	be	AUX
aijes-3993	46	19	established	establish	VERB
aijes-3993	46	20	,	,	PUNCT
aijes-3993	46	21	the	the	DET
aijes-3993	46	22	compensation	compensation	NOUN
aijes-3993	46	23	is	be	AUX
aijes-3993	46	24	made	make	VERB
aijes-3993	46	25	on	on	ADP
aijes-3993	46	26	the	the	DET
aijes-3993	46	27	basis	basis	NOUN
aijes-3993	46	28	of	of	ADP
aijes-3993	46	29	the	the	DET
aijes-3993	46	30	accounting	accounting	NOUN
aijes-3993	46	31	values	value	NOUN
aijes-3993	46	32	existing	exist	VERB
aijes-3993	46	33	on	on	ADP
aijes-3993	46	34	the	the	DET
aijes-3993	46	35	date	date	NOUN
aijes-3993	46	36	when	when	SCONJ
aijes-3993	46	37	the	the	DET
aijes-3993	46	38	entities	entity	NOUN
aijes-3993	46	39	concerned	concern	VERB
aijes-3993	46	40	are	be	AUX
aijes-3993	46	41	included	include	VERB
aijes-3993	46	42	in	in	ADP
aijes-3993	46	43	the	the	DET
aijes-3993	46	44	consolidation	consolidation	NOUN
aijes-3993	46	45	for	for	ADP
aijes-3993	46	46	the	the	DET
aijes-3993	46	47	first	first	ADJ
aijes-3993	46	48	time	time	NOUN
aijes-3993	46	49	.	.	PUNCT
aijes-3993	47	1	the	the	DET
aijes-3993	47	2	differences	difference	NOUN
aijes-3993	47	3	resulting	result	VERB
aijes-3993	47	4	from	from	ADP
aijes-3993	47	5	such	such	ADJ
aijes-3993	47	6	offsets	offset	NOUN
aijes-3993	47	7	are	be	AUX
aijes-3993	47	8	presented	present	VERB
aijes-3993	47	9	as	as	ADP
aijes-3993	47	10	a	a	DET
aijes-3993	47	11	separate	separate	ADJ
aijes-3993	47	12	item	item	NOUN
aijes-3993	47	13	in	in	ADP
aijes-3993	47	14	the	the	DET
aijes-3993	47	15	consolidated	consolidated	ADJ
aijes-3993	47	16	balance	balance	NOUN
aijes-3993	47	17	sheet	sheet	NOUN
aijes-3993	47	18	,	,	PUNCT
aijes-3993	47	19	as	as	SCONJ
aijes-3993	47	20	follows	follow	VERB
aijes-3993	47	21	:	:	PUNCT
aijes-3993	47	22	the	the	DET
aijes-3993	47	23	positive	positive	ADJ
aijes-3993	47	24	difference	difference	NOUN
aijes-3993	47	25	is	be	AUX
aijes-3993	47	26	presented	present	VERB
aijes-3993	47	27	under	under	ADP
aijes-3993	47	28	the	the	DET
aijes-3993	47	29	item	item	NOUN
aijes-3993	47	30	"	"	PUNCT
aijes-3993	47	31	positive	positive	ADJ
aijes-3993	47	32	goodwill	goodwill	NOUN
aijes-3993	47	33	"	"	PUNCT
aijes-3993	47	34	;	;	PUNCT
aijes-3993	47	35	the	the	DET
aijes-3993	47	36	negative	negative	ADJ
aijes-3993	47	37	difference	difference	NOUN
aijes-3993	47	38	is	be	AUX
aijes-3993	47	39	presented	present	VERB
aijes-3993	47	40	in	in	ADP
aijes-3993	47	41	the	the	DET
aijes-3993	47	42	item	item	NOUN
aijes-3993	47	43	"	"	PUNCT
aijes-3993	47	44	negative	negative	ADJ
aijes-3993	47	45	goodwill	goodwill	NOUN
aijes-3993	47	46	"	"	PUNCT
aijes-3993	47	47	.	.	PUNCT
aijes-3993	48	1	these	these	DET
aijes-3993	48	2	elements	element	NOUN
aijes-3993	48	3	,	,	PUNCT
aijes-3993	48	4	the	the	DET
aijes-3993	48	5	methods	method	NOUN
aijes-3993	48	6	used	use	VERB
aijes-3993	48	7	and	and	CCONJ
aijes-3993	48	8	any	any	DET
aijes-3993	48	9	significant	significant	ADJ
aijes-3993	48	10	changes	change	NOUN
aijes-3993	48	11	from	from	ADP
aijes-3993	48	12	the	the	DET
aijes-3993	48	13	previous	previous	ADJ
aijes-3993	48	14	financial	financial	ADJ
aijes-3993	48	15	year	year	NOUN
aijes-3993	48	16	must	must	AUX
aijes-3993	48	17	be	be	AUX
aijes-3993	48	18	explained	explain	VERB
aijes-3993	48	19	in	in	ADP
aijes-3993	48	20	the	the	DET
aijes-3993	48	21	explanatory	explanatory	ADJ
aijes-3993	48	22	notes	note	NOUN
aijes-3993	48	23	to	to	ADP
aijes-3993	48	24	the	the	DET
aijes-3993	48	25	consolidated	consolidated	ADJ
aijes-3993	48	26	annual	annual	ADJ
aijes-3993	48	27	financial	financial	ADJ
aijes-3993	48	28	statements	statement	NOUN
aijes-3993	48	29	.	.	PUNCT
aijes-3993	49	1	the	the	DET
aijes-3993	49	2	amount	amount	NOUN
aijes-3993	49	3	attributable	attributable	ADJ
aijes-3993	49	4	to	to	ADP
aijes-3993	49	5	the	the	DET
aijes-3993	49	6	shares	share	NOUN
aijes-3993	49	7	in	in	ADP
aijes-3993	49	8	the	the	DET
aijes-3993	49	9	subsidiaries	subsidiary	NOUN
aijes-3993	49	10	included	include	VERB
aijes-3993	49	11	in	in	ADP
aijes-3993	49	12	the	the	DET
aijes-3993	49	13	consolidation	consolidation	NOUN
aijes-3993	49	14	,	,	PUNCT
aijes-3993	49	15	held	hold	VERB
aijes-3993	49	16	by	by	ADP
aijes-3993	49	17	persons	person	NOUN
aijes-3993	49	18	other	other	ADJ
aijes-3993	49	19	than	than	ADP
aijes-3993	49	20	the	the	DET
aijes-3993	49	21	entities	entity	NOUN
aijes-3993	49	22	included	include	VERB
aijes-3993	49	23	in	in	ADP
aijes-3993	49	24	the	the	DET
aijes-3993	49	25	consolidation	consolidation	NOUN
aijes-3993	49	26	,	,	PUNCT
aijes-3993	49	27	is	be	AUX
aijes-3993	49	28	presented	present	VERB
aijes-3993	49	29	separately	separately	ADV
aijes-3993	49	30	in	in	ADP
aijes-3993	49	31	the	the	DET
aijes-3993	49	32	consolidated	consolidated	ADJ
aijes-3993	49	33	balance	balance	NOUN
aijes-3993	49	34	sheet	sheet	NOUN
aijes-3993	49	35	,	,	PUNCT
aijes-3993	49	36	under	under	ADP
aijes-3993	49	37	the	the	DET
aijes-3993	49	38	item	item	NOUN
aijes-3993	49	39	"	"	PUNCT
aijes-3993	49	40	minority	minority	NOUN
aijes-3993	49	41	interests	interest	NOUN
aijes-3993	49	42	"	"	PUNCT
aijes-3993	49	43	.	.	PUNCT
aijes-3993	50	1	minority	minority	NOUN
aijes-3993	50	2	interests	interest	NOUN
aijes-3993	50	3	must	must	AUX
aijes-3993	50	4	be	be	AUX
aijes-3993	50	5	presented	present	VERB
aijes-3993	50	6	in	in	ADP
aijes-3993	50	7	the	the	DET
aijes-3993	50	8	consolidated	consolidated	ADJ
aijes-3993	50	9	balance	balance	NOUN
aijes-3993	50	10	sheet	sheet	NOUN
aijes-3993	50	11	in	in	ADP
aijes-3993	50	12	equity	equity	NOUN
aijes-3993	50	13	,	,	PUNCT
aijes-3993	50	14	separately	separately	ADV
aijes-3993	50	15	from	from	ADP
aijes-3993	50	16	the	the	DET
aijes-3993	50	17	parent	parent	NOUN
aijes-3993	50	18	company	company	NOUN
aijes-3993	50	19	's	's	PART
aijes-3993	50	20	equity	equity	NOUN
aijes-3993	50	21	.	.	PUNCT
aijes-3993	51	1	2.1.2	2.1.2	NUM
aijes-3993	51	2	current	current	ADJ
aijes-3993	51	3	and	and	CCONJ
aijes-3993	51	4	non	non	ADJ
aijes-3993	51	5	-	-	ADJ
aijes-3993	51	6	current	current	ADJ
aijes-3993	51	7	debts	debt	NOUN
aijes-3993	51	8	a	a	DET
aijes-3993	51	9	debt	debt	NOUN
aijes-3993	51	10	is	be	AUX
aijes-3993	51	11	a	a	DET
aijes-3993	51	12	current	current	ADJ
aijes-3993	51	13	element	element	NOUN
aijes-3993	51	14	of	of	ADP
aijes-3993	51	15	the	the	DET
aijes-3993	51	16	external	external	ADJ
aijes-3993	51	17	liability	liability	NOUN
aijes-3993	51	18	when	when	SCONJ
aijes-3993	51	19	it	it	PRON
aijes-3993	51	20	is	be	AUX
aijes-3993	51	21	to	to	PART
aijes-3993	51	22	be	be	AUX
aijes-3993	51	23	repaid	repay	VERB
aijes-3993	51	24	:	:	PUNCT
aijes-3993	51	25	either	either	CCONJ
aijes-3993	51	26	within	within	ADP
aijes-3993	51	27	the	the	DET
aijes-3993	51	28	normal	normal	ADJ
aijes-3993	51	29	operating	operating	NOUN
aijes-3993	51	30	cycle	cycle	NOUN
aijes-3993	51	31	;	;	PUNCT
aijes-3993	51	32	either	either	CCONJ
aijes-3993	51	33	at	at	ADP
aijes-3993	51	34	a	a	DET
aijes-3993	51	35	maturity	maturity	NOUN
aijes-3993	51	36	within	within	ADP
aijes-3993	51	37	the	the	DET
aijes-3993	51	38	next	next	ADJ
aijes-3993	51	39	12	12	NUM
aijes-3993	51	40	months	month	NOUN
aijes-3993	51	41	following	follow	VERB
aijes-3993	51	42	the	the	DET
aijes-3993	51	43	end	end	NOUN
aijes-3993	51	44	of	of	ADP
aijes-3993	51	45	the	the	DET
aijes-3993	51	46	financial	financial	ADJ
aijes-3993	51	47	year	year	NOUN
aijes-3993	51	48	.	.	PUNCT
aijes-3993	52	1	some	some	DET
aijes-3993	52	2	current	current	ADJ
aijes-3993	52	3	liabilities	liability	NOUN
aijes-3993	52	4	,	,	PUNCT
aijes-3993	52	5	such	such	ADJ
aijes-3993	52	6	as	as	ADP
aijes-3993	52	7	trade	trade	NOUN
aijes-3993	52	8	payables	payable	NOUN
aijes-3993	52	9	,	,	PUNCT
aijes-3993	52	10	those	those	PRON
aijes-3993	52	11	related	relate	VERB
aijes-3993	52	12	to	to	ADP
aijes-3993	52	13	employee	employee	NOUN
aijes-3993	52	14	relations	relation	NOUN
aijes-3993	52	15	or	or	CCONJ
aijes-3993	52	16	other	other	ADJ
aijes-3993	52	17	operating	operating	NOUN
aijes-3993	52	18	costs	cost	NOUN
aijes-3993	52	19	,	,	PUNCT
aijes-3993	52	20	are	be	AUX
aijes-3993	52	21	part	part	NOUN
aijes-3993	52	22	of	of	ADP
aijes-3993	52	23	the	the	DET
aijes-3993	52	24	working	work	VERB
aijes-3993	52	25	capital	capital	NOUN
aijes-3993	52	26	requirement	requirement	NOUN
aijes-3993	52	27	used	use	VERB
aijes-3993	52	28	in	in	ADP
aijes-3993	52	29	the	the	DET
aijes-3993	52	30	normal	normal	ADJ
aijes-3993	52	31	operating	operating	NOUN
aijes-3993	52	32	cycle	cycle	NOUN
aijes-3993	52	33	.	.	PUNCT
aijes-3993	53	1	such	such	ADJ
aijes-3993	53	2	items	item	NOUN
aijes-3993	53	3	,	,	PUNCT
aijes-3993	53	4	as	as	ADP
aijes-3993	53	5	in	in	ADP
aijes-3993	53	6	the	the	DET
aijes-3993	53	7	case	case	NOUN
aijes-3993	53	8	of	of	ADP
aijes-3993	53	9	assets	asset	NOUN
aijes-3993	53	10	,	,	PUNCT
aijes-3993	53	11	are	be	AUX
aijes-3993	53	12	classified	classify	VERB
aijes-3993	53	13	in	in	ADP
aijes-3993	53	14	the	the	DET
aijes-3993	53	15	current	current	ADJ
aijes-3993	53	16	category	category	NOUN
aijes-3993	53	17	,	,	PUNCT
aijes-3993	53	18	even	even	ADV
aijes-3993	53	19	if	if	SCONJ
aijes-3993	53	20	they	they	PRON
aijes-3993	53	21	must	must	AUX
aijes-3993	53	22	be	be	AUX
aijes-3993	53	23	repaid	repay	VERB
aijes-3993	53	24	over	over	ADP
aijes-3993	53	25	a	a	DET
aijes-3993	53	26	period	period	NOUN
aijes-3993	53	27	of	of	ADP
aijes-3993	53	28	more	more	ADJ
aijes-3993	53	29	than	than	ADP
aijes-3993	53	30	one	one	NUM
aijes-3993	53	31	year	year	NOUN
aijes-3993	53	32	.	.	PUNCT
aijes-3993	54	1	there	there	PRON
aijes-3993	54	2	are	be	VERB
aijes-3993	54	3	also	also	ADV
aijes-3993	54	4	cases	case	NOUN
aijes-3993	54	5	where	where	SCONJ
aijes-3993	54	6	some	some	DET
aijes-3993	54	7	current	current	ADJ
aijes-3993	54	8	debts	debt	NOUN
aijes-3993	54	9	are	be	AUX
aijes-3993	54	10	not	not	PART
aijes-3993	54	11	repaid	repay	VERB
aijes-3993	54	12	within	within	ADP
aijes-3993	54	13	the	the	DET
aijes-3993	54	14	normal	normal	ADJ
aijes-3993	54	15	operating	operating	NOUN
aijes-3993	54	16	cycle	cycle	NOUN
aijes-3993	54	17	,	,	PUNCT
aijes-3993	54	18	but	but	CCONJ
aijes-3993	54	19	must	must	AUX
aijes-3993	54	20	be	be	AUX
aijes-3993	54	21	settled	settle	VERB
aijes-3993	54	22	within	within	ADP
aijes-3993	54	23	the	the	DET
aijes-3993	54	24	next	next	ADJ
aijes-3993	54	25	12	12	NUM
aijes-3993	54	26	months	month	NOUN
aijes-3993	54	27	,	,	PUNCT
aijes-3993	54	28	following	follow	VERB
aijes-3993	54	29	the	the	DET
aijes-3993	54	30	year	year	NOUN
aijes-3993	54	31	-	-	PUNCT
aijes-3993	54	32	end	end	NOUN
aijes-3993	54	33	date	date	NOUN
aijes-3993	54	34	.	.	PUNCT
aijes-3993	55	1	for	for	ADP
aijes-3993	55	2	example	example	NOUN
aijes-3993	55	3	,	,	PUNCT
aijes-3993	55	4	the	the	DET
aijes-3993	55	5	short	short	ADJ
aijes-3993	55	6	-	-	PUNCT
aijes-3993	55	7	term	term	NOUN
aijes-3993	55	8	part	part	NOUN
aijes-3993	55	9	of	of	ADP
aijes-3993	55	10	mediumand	mediumand	NOUN
aijes-3993	55	11	long	long	ADJ
aijes-3993	55	12	-	-	PUNCT
aijes-3993	55	13	term	term	NOUN
aijes-3993	55	14	loans	loan	NOUN
aijes-3993	55	15	,	,	PUNCT
aijes-3993	55	16	dividends	dividend	NOUN
aijes-3993	55	17	paid	pay	VERB
aijes-3993	55	18	,	,	PUNCT
aijes-3993	55	19	taxes	taxis	NOUN
aijes-3993	55	20	on	on	ADP
aijes-3993	55	21	benefits	benefit	NOUN
aijes-3993	55	22	payable	payable	ADJ
aijes-3993	55	23	,	,	PUNCT
aijes-3993	55	24	other	other	ADJ
aijes-3993	55	25	non	non	ADJ
aijes-3993	55	26	-	-	ADJ
aijes-3993	55	27	commercial	commercial	ADJ
aijes-3993	55	28	creditors	creditor	NOUN
aijes-3993	55	29	.	.	PUNCT
aijes-3993	56	1	interest	interest	NOUN
aijes-3993	56	2	-	-	PUNCT
aijes-3993	56	3	bearing	bear	VERB
aijes-3993	56	4	debts	debt	NOUN
aijes-3993	56	5	,	,	PUNCT
aijes-3993	56	6	which	which	PRON
aijes-3993	56	7	generate	generate	VERB
aijes-3993	56	8	a	a	DET
aijes-3993	56	9	long	long	ADJ
aijes-3993	56	10	-	-	PUNCT
aijes-3993	56	11	term	term	NOUN
aijes-3993	56	12	financing	financing	NOUN
aijes-3993	56	13	of	of	ADP
aijes-3993	56	14	working	work	VERB
aijes-3993	56	15	capital	capital	NOUN
aijes-3993	56	16	requirements	requirement	NOUN
aijes-3993	56	17	,	,	PUNCT
aijes-3993	56	18	are	be	AUX
aijes-3993	56	19	non	non	ADJ
aijes-3993	56	20	-	-	ADJ
aijes-3993	56	21	current	current	ADJ
aijes-3993	56	22	elements	element	NOUN
aijes-3993	56	23	of	of	ADP
aijes-3993	56	24	debts	debt	NOUN
aijes-3993	56	25	,	,	PUNCT
aijes-3993	56	26	for	for	ADP
aijes-3993	56	27	their	their	PRON
aijes-3993	56	28	part	part	NOUN
aijes-3993	56	29	due	due	ADJ
aijes-3993	56	30	at	at	ADP
aijes-3993	56	31	a	a	DET
aijes-3993	56	32	date	date	NOUN
aijes-3993	56	33	of	of	ADP
aijes-3993	56	34	more	more	ADJ
aijes-3993	56	35	than	than	ADP
aijes-3993	56	36	one	one	NUM
aijes-3993	56	37	year	year	NOUN
aijes-3993	56	38	.	.	PUNCT
aijes-3993	57	1	an	an	DET
aijes-3993	57	2	enterprise	enterprise	NOUN
aijes-3993	57	3	must	must	AUX
aijes-3993	57	4	classify	classify	VERB
aijes-3993	57	5	its	its	PRON
aijes-3993	57	6	long	long	ADJ
aijes-3993	57	7	-	-	PUNCT
aijes-3993	57	8	term	term	NOUN
aijes-3993	57	9	interest	interest	NOUN
aijes-3993	57	10	-	-	PUNCT
aijes-3993	57	11	bearing	bear	VERB
aijes-3993	57	12	liabilities	liability	NOUN
aijes-3993	57	13	as	as	ADP
aijes-3993	57	14	non	non	ADJ
aijes-3993	57	15	-	-	ADJ
aijes-3993	57	16	current	current	ADJ
aijes-3993	57	17	liabilities	liability	NOUN
aijes-3993	57	18	,	,	PUNCT
aijes-3993	57	19	even	even	ADV
aijes-3993	57	20	if	if	SCONJ
aijes-3993	57	21	they	they	PRON
aijes-3993	57	22	must	must	AUX
aijes-3993	57	23	be	be	AUX
aijes-3993	57	24	settled	settle	VERB
aijes-3993	57	25	within	within	ADP
aijes-3993	57	26	the	the	DET
aijes-3993	57	27	next	next	ADJ
aijes-3993	57	28	12	12	NUM
aijes-3993	57	29	months	month	NOUN
aijes-3993	57	30	following	follow	VERB
aijes-3993	57	31	the	the	DET
aijes-3993	57	32	end	end	NOUN
aijes-3993	57	33	of	of	ADP
aijes-3993	57	34	the	the	DET
aijes-3993	57	35	financial	financial	ADJ
aijes-3993	57	36	year	year	NOUN
aijes-3993	57	37	,	,	PUNCT
aijes-3993	57	38	if	if	SCONJ
aijes-3993	57	39	[	[	X
aijes-3993	57	40	3	3	NUM
aijes-3993	57	41	]	]	X
aijes-3993	57	42	:	:	PUNCT
aijes-3993	57	43	these	these	PRON
aijes-3993	57	44	are	be	AUX
aijes-3993	57	45	debts	debt	NOUN
aijes-3993	57	46	that	that	SCONJ
aijes-3993	57	47	,	,	PUNCT
aijes-3993	57	48	at	at	ADP
aijes-3993	57	49	the	the	DET
aijes-3993	57	50	time	time	NOUN
aijes-3993	57	51	of	of	ADP
aijes-3993	57	52	their	their	PRON
aijes-3993	57	53	contracting	contracting	NOUN
aijes-3993	57	54	,	,	PUNCT
aijes-3993	57	55	were	be	AUX
aijes-3993	57	56	long	long	ADJ
aijes-3993	57	57	-	-	PUNCT
aijes-3993	57	58	term	term	NOUN
aijes-3993	57	59	debts	debt	NOUN
aijes-3993	57	60	;	;	PUNCT
aijes-3993	57	61	the	the	DET
aijes-3993	57	62	entity	entity	NOUN
aijes-3993	57	63	in	in	ADP
aijes-3993	57	64	question	question	NOUN
aijes-3993	57	65	intends	intend	VERB
aijes-3993	57	66	to	to	PART
aijes-3993	57	67	refinance	refinance	VERB
aijes-3993	57	68	these	these	DET
aijes-3993	57	69	debts	debt	NOUN
aijes-3993	57	70	through	through	ADP
aijes-3993	57	71	a	a	DET
aijes-3993	57	72	long	long	ADJ
aijes-3993	57	73	-	-	PUNCT
aijes-3993	57	74	term	term	NOUN
aijes-3993	57	75	debt	debt	NOUN
aijes-3993	57	76	;	;	PUNCT
aijes-3993	57	77	this	this	DET
aijes-3993	57	78	intention	intention	NOUN
aijes-3993	57	79	is	be	AUX
aijes-3993	57	80	confirmed	confirm	VERB
aijes-3993	57	81	by	by	ADP
aijes-3993	57	82	the	the	DET
aijes-3993	57	83	existence	existence	NOUN
aijes-3993	57	84	of	of	ADP
aijes-3993	57	85	a	a	DET
aijes-3993	57	86	refinancing	refinancing	NOUN
aijes-3993	57	87	or	or	CCONJ
aijes-3993	57	88	rescheduling	rescheduling	NOUN
aijes-3993	57	89	contract	contract	NOUN
aijes-3993	57	90	,	,	PUNCT
aijes-3993	57	91	concluded	conclude	VERB
aijes-3993	57	92	before	before	SCONJ
aijes-3993	57	93	the	the	DET
aijes-3993	57	94	financial	financial	ADJ
aijes-3993	57	95	statements	statement	NOUN
aijes-3993	57	96	were	be	AUX
aijes-3993	57	97	approved	approve	VERB
aijes-3993	57	98	.	.	PUNCT
aijes-3993	58	1	an	an	DET
aijes-3993	58	2	analysis	analysis	NOUN
aijes-3993	58	3	of	of	ADP
aijes-3993	58	4	the	the	DET
aijes-3993	58	5	consolidated	consolidated	ADJ
aijes-3993	58	6	balance	balance	NOUN
aijes-3993	58	7	sheet	sheet	NOUN
aijes-3993	58	8	allows	allow	VERB
aijes-3993	58	9	us	we	PRON
aijes-3993	58	10	to	to	PART
aijes-3993	58	11	make	make	VERB
aijes-3993	58	12	the	the	DET
aijes-3993	58	13	following	follow	VERB
aijes-3993	58	14	assessments	assessment	NOUN
aijes-3993	58	15	:	:	PUNCT
aijes-3993	58	16	within	within	ADP
aijes-3993	58	17	the	the	DET
aijes-3993	58	18	balance	balance	NOUN
aijes-3993	58	19	sheet	sheet	NOUN
aijes-3993	58	20	items	item	NOUN
aijes-3993	58	21	of	of	ADP
aijes-3993	58	22	assets	asset	NOUN
aijes-3993	58	23	,	,	PUNCT
aijes-3993	58	24	respectively	respectively	ADV
aijes-3993	58	25	equity	equity	NOUN
aijes-3993	58	26	and	and	CCONJ
aijes-3993	58	27	debts	debt	NOUN
aijes-3993	58	28	,	,	PUNCT
aijes-3993	58	29	the	the	DET
aijes-3993	58	30	following	follow	VERB
aijes-3993	58	31	items	item	NOUN
aijes-3993	58	32	specific	specific	ADJ
aijes-3993	58	33	to	to	ADP
aijes-3993	58	34	the	the	DET
aijes-3993	58	35	consolidated	consolidated	ADJ
aijes-3993	58	36	accounts	account	NOUN
aijes-3993	58	37	are	be	AUX
aijes-3993	58	38	presented	present	VERB
aijes-3993	58	39	:	:	PUNCT
aijes-3993	58	40	goodwill	goodwill	NOUN
aijes-3993	58	41	(	(	PUNCT
aijes-3993	58	42	positive	positive	ADJ
aijes-3993	58	43	acquisition	acquisition	NOUN
aijes-3993	58	44	difference	difference	NOUN
aijes-3993	58	45	)	)	PUNCT
aijes-3993	58	46	,	,	PUNCT
aijes-3993	58	47	equity	equity	NOUN
aijes-3993	58	48	investments	investment	NOUN
aijes-3993	58	49	,	,	PUNCT
aijes-3993	58	50	minority	minority	NOUN
aijes-3993	58	51	interests	interest	NOUN
aijes-3993	58	52	;	;	PUNCT
aijes-3993	58	53	the	the	DET
aijes-3993	58	54	consolidated	consolidated	ADJ
aijes-3993	58	55	equity	equity	NOUN
aijes-3993	58	56	consists	consist	VERB
aijes-3993	58	57	of	of	ADP
aijes-3993	58	58	:	:	PUNCT
aijes-3993	58	59	the	the	DET
aijes-3993	58	60	share	share	NOUN
aijes-3993	58	61	capital	capital	NOUN
aijes-3993	58	62	of	of	ADP
aijes-3993	58	63	the	the	DET
aijes-3993	58	64	parent	parent	NOUN
aijes-3993	58	65	company	company	NOUN
aijes-3993	58	66	,	,	PUNCT
aijes-3993	58	67	the	the	DET
aijes-3993	58	68	consolidated	consolidated	ADJ
aijes-3993	58	69	reserves	reserve	NOUN
aijes-3993	58	70	(	(	PUNCT
aijes-3993	58	71	the	the	DET
aijes-3993	58	72	reserves	reserve	NOUN
aijes-3993	58	73	of	of	ADP
aijes-3993	58	74	the	the	DET
aijes-3993	58	75	parent	parent	NOUN
aijes-3993	58	76	company	company	NOUN
aijes-3993	58	77	to	to	PART
aijes-3993	58	78	which	which	PRON
aijes-3993	58	79	is	be	AUX
aijes-3993	58	80	added	add	VERB
aijes-3993	58	81	its	its	PRON
aijes-3993	58	82	share	share	NOUN
aijes-3993	58	83	of	of	ADP
aijes-3993	58	84	the	the	DET
aijes-3993	58	85	reserves	reserve	NOUN
aijes-3993	58	86	obtained	obtain	VERB
aijes-3993	58	87	by	by	ADP
aijes-3993	58	88	the	the	DET
aijes-3993	58	89	consolidated	consolidated	ADJ
aijes-3993	58	90	companies	company	NOUN
aijes-3993	58	91	after	after	ADP
aijes-3993	58	92	the	the	DET
aijes-3993	58	93	acquisition	acquisition	NOUN
aijes-3993	58	94	of	of	ADP
aijes-3993	58	95	the	the	DET
aijes-3993	58	96	securities	security	NOUN
aijes-3993	58	97	)	)	PUNCT
aijes-3993	58	98	and	and	CCONJ
aijes-3993	58	99	the	the	DET
aijes-3993	58	100	accumulated	accumulate	VERB
aijes-3993	58	101	accumulated	accumulate	VERB
aijes-3993	58	102	profits	profit	NOUN
aijes-3993	58	103	or	or	CCONJ
aijes-3993	58	104	losses	loss	NOUN
aijes-3993	58	105	(	(	PUNCT
aijes-3993	58	106	the	the	DET
aijes-3993	58	107	accumulated	accumulate	VERB
aijes-3993	58	108	profits	profit	NOUN
aijes-3993	58	109	or	or	CCONJ
aijes-3993	58	110	losses	loss	NOUN
aijes-3993	58	111	of	of	ADP
aijes-3993	58	112	the	the	DET
aijes-3993	58	113	parent	parent	NOUN
aijes-3993	58	114	company	company	NOUN
aijes-3993	58	115	to	to	PART
aijes-3993	58	116	which	which	PRON
aijes-3993	58	117	is	be	AUX
aijes-3993	58	118	added	add	VERB
aijes-3993	58	119	its	its	PRON
aijes-3993	58	120	share	share	NOUN
aijes-3993	58	121	of	of	ADP
aijes-3993	58	122	the	the	DET
aijes-3993	58	123	profits	profit	NOUN
aijes-3993	58	124	or	or	CCONJ
aijes-3993	58	125	losses	loss	NOUN
aijes-3993	58	126	accumulated	accumulate	VERB
aijes-3993	58	127	by	by	ADP
aijes-3993	58	128	the	the	DET
aijes-3993	58	129	consolidated	consolidated	ADJ
aijes-3993	58	130	companies	company	NOUN
aijes-3993	58	131	after	after	ADP
aijes-3993	58	132	the	the	DET
aijes-3993	58	133	acquisition	acquisition	NOUN
aijes-3993	58	134	of	of	ADP
aijes-3993	58	135	the	the	DET
aijes-3993	58	136	securities	security	NOUN
aijes-3993	58	137	)	)	PUNCT
aijes-3993	58	138	;	;	PUNCT
aijes-3993	58	139	the	the	DET
aijes-3993	58	140	differences	difference	NOUN
aijes-3993	58	141	generated	generate	VERB
aijes-3993	58	142	by	by	ADP
aijes-3993	58	143	the	the	DET
aijes-3993	58	144	conversion	conversion	NOUN
aijes-3993	58	145	of	of	ADP
aijes-3993	58	146	the	the	DET
aijes-3993	58	147	accounts	account	NOUN
aijes-3993	58	148	of	of	ADP
aijes-3993	58	149	the	the	DET
aijes-3993	58	150	foreign	foreign	ADJ
aijes-3993	58	151	subsidiaries	subsidiary	NOUN
aijes-3993	58	152	based	base	VERB
aijes-3993	58	153	on	on	ADP
aijes-3993	58	154	the	the	DET
aijes-3993	58	155	closing	closing	NOUN
aijes-3993	58	156	rate	rate	NOUN
aijes-3993	58	157	method	method	NOUN
aijes-3993	58	158	must	must	AUX
aijes-3993	58	159	be	be	AUX
aijes-3993	58	160	included	include	VERB
aijes-3993	58	161	in	in	ADP
aijes-3993	58	162	the	the	DET
aijes-3993	58	163	category	category	NOUN
aijes-3993	58	164	of	of	ADP
aijes-3993	58	165	consolidated	consolidated	ADJ
aijes-3993	58	166	equity	equity	NOUN
aijes-3993	58	167	;	;	PUNCT
aijes-3993	58	168	the	the	DET
aijes-3993	58	169	balance	balance	NOUN
aijes-3993	58	170	sheet	sheet	NOUN
aijes-3993	58	171	is	be	AUX
aijes-3993	58	172	presented	present	VERB
aijes-3993	58	173	after	after	ADP
aijes-3993	58	174	the	the	DET
aijes-3993	58	175	distribution	distribution	NOUN
aijes-3993	58	176	of	of	ADP
aijes-3993	58	177	the	the	DET
aijes-3993	58	178	result	result	NOUN
aijes-3993	58	179	.	.	PUNCT
aijes-3993	59	1	5	5	NUM
aijes-3993	59	2	2.2	2.2	NUM
aijes-3993	59	3	the	the	DET
aijes-3993	59	4	consolidated	consolidated	ADJ
aijes-3993	59	5	profit	profit	NOUN
aijes-3993	59	6	and	and	CCONJ
aijes-3993	59	7	loss	loss	NOUN
aijes-3993	59	8	account	account	NOUN
aijes-3993	59	9	in	in	ADP
aijes-3993	59	10	accordance	accordance	NOUN
aijes-3993	59	11	with	with	ADP
aijes-3993	59	12	ias	ias	PROPN
aijes-3993	59	13	1	1	NUM
aijes-3993	59	14	,	,	PUNCT
aijes-3993	59	15	the	the	DET
aijes-3993	59	16	income	income	NOUN
aijes-3993	59	17	statement	statement	NOUN
aijes-3993	59	18	must	must	AUX
aijes-3993	59	19	disclose	disclose	VERB
aijes-3993	59	20	at	at	ADP
aijes-3993	59	21	least	least	ADJ
aijes-3993	59	22	the	the	DET
aijes-3993	59	23	following	following	ADJ
aijes-3993	59	24	items	item	NOUN
aijes-3993	59	25	:	:	PUNCT
aijes-3993	59	26	income	income	NOUN
aijes-3993	59	27	;	;	PUNCT
aijes-3993	59	28	financial	financial	ADJ
aijes-3993	59	29	expenses	expense	NOUN
aijes-3993	59	30	;	;	PUNCT
aijes-3993	59	31	the	the	DET
aijes-3993	59	32	share	share	NOUN
aijes-3993	59	33	in	in	ADP
aijes-3993	59	34	the	the	DET
aijes-3993	59	35	result	result	NOUN
aijes-3993	59	36	of	of	ADP
aijes-3993	59	37	the	the	DET
aijes-3993	59	38	affiliated	affiliate	VERB
aijes-3993	59	39	entities	entity	NOUN
aijes-3993	59	40	and	and	CCONJ
aijes-3993	59	41	of	of	ADP
aijes-3993	59	42	the	the	DET
aijes-3993	59	43	joint	joint	ADJ
aijes-3993	59	44	ventures	venture	NOUN
aijes-3993	59	45	put	put	VERB
aijes-3993	59	46	in	in	ADP
aijes-3993	59	47	equivalence	equivalence	NOUN
aijes-3993	59	48	;	;	PUNCT
aijes-3993	59	49	the	the	DET
aijes-3993	59	50	pre	pre	ADJ
aijes-3993	59	51	tax	tax	NOUN
aijes-3993	59	52	gain	gain	NOUN
aijes-3993	59	53	or	or	CCONJ
aijes-3993	59	54	loss	loss	NOUN
aijes-3993	59	55	recognized	recognize	VERB
aijes-3993	59	56	on	on	ADP
aijes-3993	59	57	the	the	DET
aijes-3993	59	58	sale	sale	NOUN
aijes-3993	59	59	of	of	ADP
aijes-3993	59	60	assets	asset	NOUN
aijes-3993	59	61	or	or	CCONJ
aijes-3993	59	62	the	the	DET
aijes-3993	59	63	settlement	settlement	NOUN
aijes-3993	59	64	of	of	ADP
aijes-3993	59	65	obligations	obligation	NOUN
aijes-3993	59	66	relating	relate	VERB
aijes-3993	59	67	to	to	ADP
aijes-3993	59	68	discontinued	discontinued	ADJ
aijes-3993	59	69	operations	operation	NOUN
aijes-3993	59	70	;	;	PUNCT
aijes-3993	59	71	income	income	NOUN
aijes-3993	59	72	tax	tax	NOUN
aijes-3993	59	73	;	;	PUNCT
aijes-3993	59	74	gain	gain	NOUN
aijes-3993	59	75	or	or	CCONJ
aijes-3993	59	76	loss	loss	NOUN
aijes-3993	59	77	after	after	ADP
aijes-3993	59	78	tax	tax	NOUN
aijes-3993	59	79	,	,	PUNCT
aijes-3993	59	80	found	find	VERB
aijes-3993	59	81	on	on	ADP
aijes-3993	59	82	discontinued	discontinued	ADJ
aijes-3993	59	83	operations	operation	NOUN
aijes-3993	59	84	;	;	PUNCT
aijes-3993	59	85	the	the	DET
aijes-3993	59	86	result	result	NOUN
aijes-3993	59	87	of	of	ADP
aijes-3993	59	88	the	the	DET
aijes-3993	59	89	exercise	exercise	NOUN
aijes-3993	59	90	.	.	PUNCT
aijes-3993	60	1	also	also	ADV
aijes-3993	60	2	,	,	PUNCT
aijes-3993	60	3	some	some	DET
aijes-3993	60	4	items	item	NOUN
aijes-3993	60	5	will	will	AUX
aijes-3993	60	6	be	be	AUX
aijes-3993	60	7	presented	present	VERB
aijes-3993	60	8	in	in	ADP
aijes-3993	60	9	the	the	DET
aijes-3993	60	10	profit	profit	NOUN
aijes-3993	60	11	and	and	CCONJ
aijes-3993	60	12	loss	loss	NOUN
aijes-3993	60	13	account	account	NOUN
aijes-3993	60	14	as	as	ADP
aijes-3993	60	15	profit	profit	NOUN
aijes-3993	60	16	or	or	CCONJ
aijes-3993	60	17	loss	loss	NOUN
aijes-3993	60	18	allocations	allocation	NOUN
aijes-3993	60	19	.	.	PUNCT
aijes-3993	61	1	these	these	PRON
aijes-3993	61	2	are	be	AUX
aijes-3993	61	3	the	the	DET
aijes-3993	61	4	profit	profit	NOUN
aijes-3993	61	5	or	or	CCONJ
aijes-3993	61	6	loss	loss	NOUN
aijes-3993	61	7	attributable	attributable	ADJ
aijes-3993	61	8	to	to	ADP
aijes-3993	61	9	minority	minority	NOUN
aijes-3993	61	10	interests	interest	NOUN
aijes-3993	61	11	and	and	CCONJ
aijes-3993	61	12	the	the	DET
aijes-3993	61	13	profit	profit	NOUN
aijes-3993	61	14	or	or	CCONJ
aijes-3993	61	15	loss	loss	NOUN
aijes-3993	61	16	attributable	attributable	ADJ
aijes-3993	61	17	to	to	ADP
aijes-3993	61	18	the	the	DET
aijes-3993	61	19	capital	capital	NOUN
aijes-3993	61	20	holders	holder	NOUN
aijes-3993	61	21	of	of	ADP
aijes-3993	61	22	the	the	DET
aijes-3993	61	23	parent	parent	NOUN
aijes-3993	61	24	company	company	NOUN
aijes-3993	61	25	.	.	PUNCT
aijes-3993	62	1	a	a	DET
aijes-3993	62	2	group	group	NOUN
aijes-3993	62	3	must	must	AUX
aijes-3993	62	4	present	present	VERB
aijes-3993	62	5	in	in	ADP
aijes-3993	62	6	its	its	PRON
aijes-3993	62	7	profit	profit	NOUN
aijes-3993	62	8	and	and	CCONJ
aijes-3993	62	9	loss	loss	NOUN
aijes-3993	62	10	account	account	NOUN
aijes-3993	62	11	or	or	CCONJ
aijes-3993	62	12	in	in	ADP
aijes-3993	62	13	the	the	DET
aijes-3993	62	14	explanatory	explanatory	ADJ
aijes-3993	62	15	notes	note	NOUN
aijes-3993	62	16	a	a	DET
aijes-3993	62	17	classification	classification	NOUN
aijes-3993	62	18	of	of	ADP
aijes-3993	62	19	expenses	expense	NOUN
aijes-3993	62	20	by	by	ADP
aijes-3993	62	21	nature	nature	NOUN
aijes-3993	62	22	or	or	CCONJ
aijes-3993	62	23	by	by	ADP
aijes-3993	62	24	function	function	NOUN
aijes-3993	62	25	.	.	PUNCT
aijes-3993	63	1	however	however	ADV
aijes-3993	63	2	,	,	PUNCT
aijes-3993	63	3	ias1	ias1	PROPN
aijes-3993	63	4	encourages	encourage	VERB
aijes-3993	63	5	entities	entity	NOUN
aijes-3993	63	6	to	to	PART
aijes-3993	63	7	use	use	VERB
aijes-3993	63	8	such	such	DET
aijes-3993	63	9	an	an	DET
aijes-3993	63	10	analysis	analysis	NOUN
aijes-3993	63	11	directly	directly	ADV
aijes-3993	63	12	in	in	ADP
aijes-3993	63	13	the	the	DET
aijes-3993	63	14	income	income	NOUN
aijes-3993	63	15	statement	statement	NOUN
aijes-3993	63	16	.	.	PUNCT
aijes-3993	64	1	the	the	DET
aijes-3993	64	2	analysis	analysis	NOUN
aijes-3993	64	3	by	by	ADP
aijes-3993	64	4	function	function	NOUN
aijes-3993	64	5	of	of	ADP
aijes-3993	64	6	expenses	expense	NOUN
aijes-3993	64	7	,	,	PUNCT
aijes-3993	64	8	called	call	VERB
aijes-3993	64	9	the	the	DET
aijes-3993	64	10	sales	sale	NOUN
aijes-3993	64	11	cost	cost	NOUN
aijes-3993	64	12	method	method	NOUN
aijes-3993	64	13	,	,	PUNCT
aijes-3993	64	14	requires	require	VERB
aijes-3993	64	15	the	the	DET
aijes-3993	64	16	allocation	allocation	NOUN
aijes-3993	64	17	of	of	ADP
aijes-3993	64	18	expenses	expense	NOUN
aijes-3993	64	19	on	on	ADP
aijes-3993	64	20	three	three	NUM
aijes-3993	64	21	functions	function	NOUN
aijes-3993	64	22	,	,	PUNCT
aijes-3993	64	23	as	as	ADP
aijes-3993	64	24	part	part	NOUN
aijes-3993	64	25	of	of	ADP
aijes-3993	64	26	the	the	DET
aijes-3993	64	27	cost	cost	NOUN
aijes-3993	64	28	of	of	ADP
aijes-3993	64	29	sales	sale	NOUN
aijes-3993	64	30	,	,	PUNCT
aijes-3993	64	31	distribution	distribution	NOUN
aijes-3993	64	32	or	or	CCONJ
aijes-3993	64	33	administration	administration	NOUN
aijes-3993	64	34	activities	activity	NOUN
aijes-3993	64	35	.	.	PUNCT
aijes-3993	65	1	this	this	DET
aijes-3993	65	2	classification	classification	NOUN
aijes-3993	65	3	may	may	AUX
aijes-3993	65	4	be	be	AUX
aijes-3993	65	5	of	of	ADP
aijes-3993	65	6	more	more	ADJ
aijes-3993	65	7	interest	interest	NOUN
aijes-3993	65	8	to	to	ADP
aijes-3993	65	9	the	the	DET
aijes-3993	65	10	recipients	recipient	NOUN
aijes-3993	65	11	of	of	ADP
aijes-3993	65	12	the	the	DET
aijes-3993	65	13	accounts	account	NOUN
aijes-3993	65	14	than	than	ADP
aijes-3993	65	15	the	the	DET
aijes-3993	65	16	classification	classification	NOUN
aijes-3993	65	17	by	by	ADP
aijes-3993	65	18	nature	nature	NOUN
aijes-3993	65	19	,	,	PUNCT
aijes-3993	65	20	giving	give	VERB
aijes-3993	65	21	them	they	PRON
aijes-3993	65	22	more	more	ADV
aijes-3993	65	23	relevant	relevant	ADJ
aijes-3993	65	24	information	information	NOUN
aijes-3993	65	25	,	,	PUNCT
aijes-3993	65	26	but	but	CCONJ
aijes-3993	65	27	sometimes	sometimes	ADV
aijes-3993	65	28	involves	involve	VERB
aijes-3993	65	29	arbitrary	arbitrary	ADJ
aijes-3993	65	30	choices	choice	NOUN
aijes-3993	65	31	in	in	ADP
aijes-3993	65	32	the	the	DET
aijes-3993	65	33	distribution	distribution	NOUN
aijes-3993	65	34	of	of	ADP
aijes-3993	65	35	expenditure	expenditure	NOUN
aijes-3993	65	36	.	.	PUNCT
aijes-3993	66	1	in	in	ADP
aijes-3993	66	2	its	its	PRON
aijes-3993	66	3	application	application	NOUN
aijes-3993	66	4	,	,	PUNCT
aijes-3993	66	5	professional	professional	ADJ
aijes-3993	66	6	judgment	judgment	NOUN
aijes-3993	66	7	has	have	VERB
aijes-3993	66	8	an	an	DET
aijes-3993	66	9	important	important	ADJ
aijes-3993	66	10	role	role	NOUN
aijes-3993	66	11	.	.	PUNCT
aijes-3993	67	1	the	the	DET
aijes-3993	67	2	analysis	analysis	NOUN
aijes-3993	67	3	by	by	ADP
aijes-3993	67	4	nature	nature	NOUN
aijes-3993	67	5	is	be	AUX
aijes-3993	67	6	simpler	simple	ADJ
aijes-3993	67	7	than	than	ADP
aijes-3993	67	8	the	the	DET
aijes-3993	67	9	analysis	analysis	NOUN
aijes-3993	67	10	by	by	ADP
aijes-3993	67	11	function	function	NOUN
aijes-3993	67	12	,	,	PUNCT
aijes-3993	67	13	because	because	SCONJ
aijes-3993	67	14	it	it	PRON
aijes-3993	67	15	does	do	AUX
aijes-3993	67	16	not	not	PART
aijes-3993	67	17	require	require	VERB
aijes-3993	67	18	an	an	DET
aijes-3993	67	19	allocation	allocation	NOUN
aijes-3993	67	20	of	of	ADP
aijes-3993	67	21	expenses	expense	NOUN
aijes-3993	67	22	according	accord	VERB
aijes-3993	67	23	to	to	ADP
aijes-3993	67	24	the	the	DET
aijes-3993	67	25	nature	nature	NOUN
aijes-3993	67	26	of	of	ADP
aijes-3993	67	27	the	the	DET
aijes-3993	67	28	different	different	ADJ
aijes-3993	67	29	functions	function	NOUN
aijes-3993	67	30	of	of	ADP
aijes-3993	67	31	the	the	DET
aijes-3993	67	32	enterprise	enterprise	NOUN
aijes-3993	67	33	.	.	PUNCT
aijes-3993	68	1	2.3	2.3	NUM
aijes-3993	68	2	the	the	DET
aijes-3993	68	3	consolidated	consolidated	ADJ
aijes-3993	68	4	statement	statement	NOUN
aijes-3993	68	5	of	of	ADP
aijes-3993	68	6	changes	change	NOUN
aijes-3993	68	7	in	in	ADP
aijes-3993	68	8	equity	equity	NOUN
aijes-3993	68	9	the	the	DET
aijes-3993	68	10	statement	statement	NOUN
aijes-3993	68	11	of	of	ADP
aijes-3993	68	12	changes	change	NOUN
aijes-3993	68	13	in	in	ADP
aijes-3993	68	14	consolidated	consolidated	ADJ
aijes-3993	68	15	equity	equity	NOUN
aijes-3993	68	16	explains	explain	VERB
aijes-3993	68	17	the	the	DET
aijes-3993	68	18	changes	change	NOUN
aijes-3993	68	19	in	in	ADP
aijes-3993	68	20	consolidated	consolidated	ADJ
aijes-3993	68	21	equity	equity	NOUN
aijes-3993	68	22	from	from	ADP
aijes-3993	68	23	one	one	NUM
aijes-3993	68	24	year	year	NOUN
aijes-3993	68	25	to	to	ADP
aijes-3993	68	26	the	the	DET
aijes-3993	68	27	next	next	ADJ
aijes-3993	68	28	.	.	PUNCT
aijes-3993	69	1	consolidated	consolidated	ADJ
aijes-3993	69	2	equity	equity	NOUN
aijes-3993	69	3	may	may	AUX
aijes-3993	69	4	change	change	VERB
aijes-3993	69	5	due	due	ADJ
aijes-3993	69	6	to	to	ADP
aijes-3993	69	7	:	:	PUNCT
aijes-3993	69	8	increasing	increase	VERB
aijes-3993	69	9	the	the	DET
aijes-3993	69	10	capital	capital	NOUN
aijes-3993	69	11	of	of	ADP
aijes-3993	69	12	the	the	DET
aijes-3993	69	13	consolidating	consolidating	NOUN
aijes-3993	69	14	enterprise	enterprise	NOUN
aijes-3993	69	15	;	;	PUNCT
aijes-3993	69	16	distributions	distribution	NOUN
aijes-3993	69	17	made	make	VERB
aijes-3993	69	18	by	by	ADP
aijes-3993	69	19	the	the	DET
aijes-3993	69	20	consolidating	consolidate	VERB
aijes-3993	69	21	enterprise	enterprise	NOUN
aijes-3993	69	22	during	during	ADP
aijes-3993	69	23	the	the	DET
aijes-3993	69	24	year	year	NOUN
aijes-3993	69	25	;	;	PUNCT
aijes-3993	69	26	the	the	DET
aijes-3993	69	27	incidence	incidence	NOUN
aijes-3993	69	28	of	of	ADP
aijes-3993	69	29	the	the	DET
aijes-3993	69	30	exchange	exchange	NOUN
aijes-3993	69	31	rate	rate	NOUN
aijes-3993	69	32	variation	variation	NOUN
aijes-3993	69	33	,	,	PUNCT
aijes-3993	69	34	in	in	ADP
aijes-3993	69	35	case	case	NOUN
aijes-3993	69	36	of	of	ADP
aijes-3993	69	37	consolidation	consolidation	NOUN
aijes-3993	69	38	of	of	ADP
aijes-3993	69	39	foreign	foreign	ADJ
aijes-3993	69	40	enterprises	enterprise	NOUN
aijes-3993	69	41	;	;	PUNCT
aijes-3993	69	42	incidence	incidence	NOUN
aijes-3993	69	43	of	of	ADP
aijes-3993	69	44	revaluations	revaluation	NOUN
aijes-3993	69	45	;	;	PUNCT
aijes-3993	69	46	the	the	DET
aijes-3993	69	47	incidence	incidence	NOUN
aijes-3993	69	48	of	of	ADP
aijes-3993	69	49	restructurings	restructuring	NOUN
aijes-3993	69	50	and	and	CCONJ
aijes-3993	69	51	certain	certain	ADJ
aijes-3993	69	52	internal	internal	ADJ
aijes-3993	69	53	disposals	disposal	NOUN
aijes-3993	69	54	of	of	ADP
aijes-3993	69	55	assets	asset	NOUN
aijes-3993	69	56	;	;	PUNCT
aijes-3993	69	57	changes	change	NOUN
aijes-3993	69	58	in	in	ADP
aijes-3993	69	59	the	the	DET
aijes-3993	69	60	percentage	percentage	NOUN
aijes-3993	69	61	of	of	ADP
aijes-3993	69	62	interest	interest	NOUN
aijes-3993	69	63	in	in	ADP
aijes-3993	69	64	consolidated	consolidated	ADJ
aijes-3993	69	65	enterprises	enterprise	NOUN
aijes-3993	69	66	,	,	PUNCT
aijes-3993	69	67	following	follow	VERB
aijes-3993	69	68	the	the	DET
aijes-3993	69	69	change	change	NOUN
aijes-3993	69	70	of	of	ADP
aijes-3993	69	71	its	its	PRON
aijes-3993	69	72	capital	capital	NOUN
aijes-3993	69	73	;	;	PUNCT
aijes-3993	69	74	changes	change	NOUN
aijes-3993	69	75	in	in	ADP
aijes-3993	69	76	accounting	accounting	NOUN
aijes-3993	69	77	methods	method	NOUN
aijes-3993	69	78	.	.	PUNCT
aijes-3993	70	1	2.4	2.4	NUM
aijes-3993	70	2	incidences	incidence	NOUN
aijes-3993	70	3	of	of	ADP
aijes-3993	70	4	the	the	DET
aijes-3993	70	5	conversion	conversion	NOUN
aijes-3993	70	6	of	of	ADP
aijes-3993	70	7	foreign	foreign	ADJ
aijes-3993	70	8	companies	company	NOUN
aijes-3993	70	9	’	'	PUNCT
aijes-3993	70	10	accounts	account	VERB
aijes-3993	70	11	on	on	ADP
aijes-3993	70	12	equity	equity	NOUN
aijes-3993	70	13	in	in	ADP
aijes-3993	70	14	order	order	NOUN
aijes-3993	70	15	to	to	PART
aijes-3993	70	16	consolidate	consolidate	VERB
aijes-3993	70	17	foreign	foreign	ADJ
aijes-3993	70	18	companies	company	NOUN
aijes-3993	70	19	,	,	PUNCT
aijes-3993	70	20	their	their	PRON
aijes-3993	70	21	financial	financial	ADJ
aijes-3993	70	22	statements	statement	NOUN
aijes-3993	70	23	may	may	AUX
aijes-3993	70	24	be	be	AUX
aijes-3993	70	25	converted	convert	VERB
aijes-3993	70	26	based	base	VERB
aijes-3993	70	27	on	on	ADP
aijes-3993	70	28	the	the	DET
aijes-3993	70	29	use	use	NOUN
aijes-3993	70	30	of	of	ADP
aijes-3993	70	31	the	the	DET
aijes-3993	70	32	historical	historical	ADJ
aijes-3993	70	33	cost	cost	NOUN
aijes-3993	70	34	method	method	NOUN
aijes-3993	70	35	or	or	CCONJ
aijes-3993	70	36	the	the	DET
aijes-3993	70	37	closing	closing	NOUN
aijes-3993	70	38	rate	rate	NOUN
aijes-3993	70	39	method	method	NOUN
aijes-3993	70	40	.	.	PUNCT
aijes-3993	71	1	the	the	DET
aijes-3993	71	2	use	use	NOUN
aijes-3993	71	3	of	of	ADP
aijes-3993	71	4	the	the	DET
aijes-3993	71	5	historical	historical	ADJ
aijes-3993	71	6	exchange	exchange	NOUN
aijes-3993	71	7	rate	rate	NOUN
aijes-3993	71	8	method	method	NOUN
aijes-3993	71	9	does	do	AUX
aijes-3993	71	10	not	not	PART
aijes-3993	71	11	cause	cause	VERB
aijes-3993	71	12	a	a	DET
aijes-3993	71	13	change	change	NOUN
aijes-3993	71	14	in	in	ADP
aijes-3993	71	15	equity	equity	NOUN
aijes-3993	71	16	,	,	PUNCT
aijes-3993	71	17	because	because	SCONJ
aijes-3993	71	18	they	they	PRON
aijes-3993	71	19	are	be	AUX
aijes-3993	71	20	converted	convert	VERB
aijes-3993	71	21	based	base	VERB
aijes-3993	71	22	on	on	ADP
aijes-3993	71	23	historical	historical	ADJ
aijes-3993	71	24	cost	cost	NOUN
aijes-3993	71	25	and	and	CCONJ
aijes-3993	71	26	the	the	DET
aijes-3993	71	27	incidence	incidence	NOUN
aijes-3993	71	28	of	of	ADP
aijes-3993	71	29	exchange	exchange	NOUN
aijes-3993	71	30	rate	rate	NOUN
aijes-3993	71	31	changes	change	NOUN
aijes-3993	71	32	is	be	AUX
aijes-3993	71	33	recorded	record	VERB
aijes-3993	71	34	in	in	ADP
aijes-3993	71	35	the	the	DET
aijes-3993	71	36	income	income	NOUN
aijes-3993	71	37	statement	statement	NOUN
aijes-3993	71	38	.	.	PUNCT
aijes-3993	72	1	in	in	ADP
aijes-3993	72	2	the	the	DET
aijes-3993	72	3	case	case	NOUN
aijes-3993	72	4	of	of	ADP
aijes-3993	72	5	the	the	DET
aijes-3993	72	6	closing	closing	NOUN
aijes-3993	72	7	exchange	exchange	NOUN
aijes-3993	72	8	rate	rate	NOUN
aijes-3993	72	9	method	method	NOUN
aijes-3993	72	10	,	,	PUNCT
aijes-3993	72	11	equity	equity	NOUN
aijes-3993	72	12	is	be	AUX
aijes-3993	72	13	also	also	ADV
aijes-3993	72	14	converted	convert	VERB
aijes-3993	72	15	on	on	ADP
aijes-3993	72	16	the	the	DET
aijes-3993	72	17	basis	basis	NOUN
aijes-3993	72	18	of	of	ADP
aijes-3993	72	19	the	the	DET
aijes-3993	72	20	historical	historical	ADJ
aijes-3993	72	21	exchange	exchange	NOUN
aijes-3993	72	22	rate	rate	NOUN
aijes-3993	72	23	.	.	PUNCT
aijes-3993	73	1	but	but	CCONJ
aijes-3993	73	2	,	,	PUNCT
aijes-3993	73	3	due	due	ADP
aijes-3993	73	4	to	to	ADP
aijes-3993	73	5	the	the	DET
aijes-3993	73	6	conversion	conversion	NOUN
aijes-3993	73	7	of	of	ADP
aijes-3993	73	8	the	the	DET
aijes-3993	73	9	other	other	ADJ
aijes-3993	73	10	balance	balance	NOUN
aijes-3993	73	11	sheet	sheet	NOUN
aijes-3993	73	12	items	item	NOUN
aijes-3993	73	13	based	base	VERB
aijes-3993	73	14	on	on	ADP
aijes-3993	73	15	the	the	DET
aijes-3993	73	16	closing	closing	NOUN
aijes-3993	73	17	rate	rate	NOUN
aijes-3993	73	18	,	,	PUNCT
aijes-3993	73	19	in	in	ADP
aijes-3993	73	20	the	the	DET
aijes-3993	73	21	balance	balance	NOUN
aijes-3993	73	22	sheet	sheet	NOUN
aijes-3993	73	23	of	of	ADP
aijes-3993	73	24	the	the	DET
aijes-3993	73	25	foreign	foreign	ADJ
aijes-3993	73	26	company	company	NOUN
aijes-3993	73	27	is	be	AUX
aijes-3993	73	28	presented	present	VERB
aijes-3993	73	29	the	the	DET
aijes-3993	73	30	balance	balance	NOUN
aijes-3993	73	31	sheet	sheet	NOUN
aijes-3993	73	32	item	item	NOUN
aijes-3993	73	33	of	of	ADP
aijes-3993	73	34	capital	capital	NOUN
aijes-3993	73	35	“	"	PUNCT
aijes-3993	73	36	conversion	conversion	NOUN
aijes-3993	73	37	differences	difference	NOUN
aijes-3993	73	38	”	"	PUNCT
aijes-3993	73	39	.	.	PUNCT
aijes-3993	74	1	when	when	SCONJ
aijes-3993	74	2	the	the	DET
aijes-3993	74	3	securities	security	NOUN
aijes-3993	74	4	of	of	ADP
aijes-3993	74	5	the	the	DET
aijes-3993	74	6	consolidated	consolidated	ADJ
aijes-3993	74	7	company	company	NOUN
aijes-3993	74	8	are	be	AUX
aijes-3993	74	9	eliminated	eliminate	VERB
aijes-3993	74	10	,	,	PUNCT
aijes-3993	74	11	the	the	DET
aijes-3993	74	12	translation	translation	NOUN
aijes-3993	74	13	differences	difference	NOUN
aijes-3993	74	14	are	be	AUX
aijes-3993	74	15	divided	divide	VERB
aijes-3993	74	16	between	between	ADP
aijes-3993	74	17	the	the	DET
aijes-3993	74	18	group	group	NOUN
aijes-3993	74	19	and	and	CCONJ
aijes-3993	74	20	the	the	DET
aijes-3993	74	21	minority	minority	NOUN
aijes-3993	74	22	.	.	PUNCT
aijes-3993	75	1	in	in	ADP
aijes-3993	75	2	this	this	DET
aijes-3993	75	3	situation	situation	NOUN
aijes-3993	75	4	,	,	PUNCT
aijes-3993	75	5	the	the	DET
aijes-3993	75	6	conversion	conversion	NOUN
aijes-3993	75	7	difference	difference	NOUN
aijes-3993	75	8	that	that	PRON
aijes-3993	75	9	belongs	belong	VERB
aijes-3993	75	10	to	to	ADP
aijes-3993	75	11	the	the	DET
aijes-3993	75	12	group	group	NOUN
aijes-3993	75	13	changes	change	VERB
aijes-3993	75	14	from	from	ADP
aijes-3993	75	15	one	one	NUM
aijes-3993	75	16	year	year	NOUN
aijes-3993	75	17	to	to	ADP
aijes-3993	75	18	another	another	PRON
aijes-3993	75	19	depending	depend	VERB
aijes-3993	75	20	on	on	ADP
aijes-3993	75	21	the	the	DET
aijes-3993	75	22	evolution	evolution	NOUN
aijes-3993	75	23	of	of	ADP
aijes-3993	75	24	the	the	DET
aijes-3993	75	25	exchange	exchange	NOUN
aijes-3993	75	26	rate	rate	NOUN
aijes-3993	75	27	.	.	PUNCT
aijes-3993	76	1	6	6	NUM
aijes-3993	76	2	2.5	2.5	NUM
aijes-3993	76	3	consolidated	consolidated	ADJ
aijes-3993	76	4	cash	cash	NOUN
aijes-3993	76	5	flow	flow	NOUN
aijes-3993	76	6	statement	statement	NOUN
aijes-3993	76	7	the	the	DET
aijes-3993	76	8	cash	cash	NOUN
aijes-3993	76	9	flow	flow	NOUN
aijes-3993	76	10	statement	statement	NOUN
aijes-3993	76	11	is	be	AUX
aijes-3993	76	12	an	an	DET
aijes-3993	76	13	essential	essential	ADJ
aijes-3993	76	14	component	component	NOUN
aijes-3993	76	15	of	of	ADP
aijes-3993	76	16	the	the	DET
aijes-3993	76	17	financial	financial	ADJ
aijes-3993	76	18	statements	statement	NOUN
aijes-3993	76	19	presented	present	VERB
aijes-3993	76	20	by	by	ADP
aijes-3993	76	21	large	large	ADJ
aijes-3993	76	22	enterprises	enterprise	NOUN
aijes-3993	76	23	.	.	PUNCT
aijes-3993	77	1	the	the	DET
aijes-3993	77	2	format	format	NOUN
aijes-3993	77	3	of	of	ADP
aijes-3993	77	4	the	the	DET
aijes-3993	77	5	cash	cash	NOUN
aijes-3993	77	6	flow	flow	NOUN
aijes-3993	77	7	statement	statement	NOUN
aijes-3993	77	8	in	in	ADP
aijes-3993	77	9	the	the	DET
aijes-3993	77	10	international	international	ADJ
aijes-3993	77	11	accounting	accounting	NOUN
aijes-3993	77	12	framework	framework	NOUN
aijes-3993	77	13	is	be	AUX
aijes-3993	77	14	based	base	VERB
aijes-3993	77	15	on	on	ADP
aijes-3993	77	16	the	the	DET
aijes-3993	77	17	ias	ias	PROPN
aijes-3993	77	18	7	7	NUM
aijes-3993	77	19	standard	standard	ADJ
aijes-3993	77	20	“	"	PUNCT
aijes-3993	77	21	cash	cash	NOUN
aijes-3993	77	22	flow	flow	NOUN
aijes-3993	77	23	statement	statement	NOUN
aijes-3993	77	24	”	"	PUNCT
aijes-3993	77	25	.	.	PUNCT
aijes-3993	78	1	the	the	DET
aijes-3993	78	2	current	current	ADJ
aijes-3993	78	3	success	success	NOUN
aijes-3993	78	4	of	of	ADP
aijes-3993	78	5	the	the	DET
aijes-3993	78	6	cash	cash	NOUN
aijes-3993	78	7	flow	flow	NOUN
aijes-3993	78	8	statement	statement	NOUN
aijes-3993	78	9	is	be	AUX
aijes-3993	78	10	closely	closely	ADV
aijes-3993	78	11	linked	link	VERB
aijes-3993	78	12	to	to	ADP
aijes-3993	78	13	the	the	DET
aijes-3993	78	14	development	development	NOUN
aijes-3993	78	15	of	of	ADP
aijes-3993	78	16	the	the	DET
aijes-3993	78	17	valuation	valuation	NOUN
aijes-3993	78	18	of	of	ADP
aijes-3993	78	19	economic	economic	ADJ
aijes-3993	78	20	activities	activity	NOUN
aijes-3993	78	21	through	through	ADP
aijes-3993	78	22	financial	financial	ADJ
aijes-3993	78	23	markets	market	NOUN
aijes-3993	78	24	.	.	PUNCT
aijes-3993	79	1	as	as	SCONJ
aijes-3993	79	2	it	it	PRON
aijes-3993	79	3	provides	provide	VERB
aijes-3993	79	4	investors	investor	NOUN
aijes-3993	79	5	with	with	ADP
aijes-3993	79	6	useful	useful	ADJ
aijes-3993	79	7	information	information	NOUN
aijes-3993	79	8	for	for	ADP
aijes-3993	79	9	making	make	VERB
aijes-3993	79	10	decisions	decision	NOUN
aijes-3993	79	11	,	,	PUNCT
aijes-3993	79	12	the	the	DET
aijes-3993	79	13	picture	picture	NOUN
aijes-3993	79	14	of	of	ADP
aijes-3993	79	15	cash	cash	NOUN
aijes-3993	79	16	flows	flow	NOUN
aijes-3993	79	17	contributes	contribute	VERB
aijes-3993	79	18	to	to	ADP
aijes-3993	79	19	the	the	DET
aijes-3993	79	20	efficiency	efficiency	NOUN
aijes-3993	79	21	of	of	ADP
aijes-3993	79	22	markets	market	NOUN
aijes-3993	79	23	.	.	PUNCT
aijes-3993	80	1	also	also	ADV
aijes-3993	80	2	,	,	PUNCT
aijes-3993	80	3	the	the	DET
aijes-3993	80	4	success	success	NOUN
aijes-3993	80	5	of	of	ADP
aijes-3993	80	6	value	value	NOUN
aijes-3993	80	7	-	-	PUNCT
aijes-3993	80	8	based	base	VERB
aijes-3993	80	9	management	management	NOUN
aijes-3993	80	10	can	can	AUX
aijes-3993	80	11	only	only	ADV
aijes-3993	80	12	increase	increase	VERB
aijes-3993	80	13	the	the	DET
aijes-3993	80	14	importance	importance	NOUN
aijes-3993	80	15	of	of	ADP
aijes-3993	80	16	the	the	DET
aijes-3993	80	17	cash	cash	NOUN
aijes-3993	80	18	flow	flow	NOUN
aijes-3993	80	19	statement	statement	NOUN
aijes-3993	80	20	.	.	PUNCT
aijes-3993	81	1	the	the	DET
aijes-3993	81	2	table	table	NOUN
aijes-3993	81	3	of	of	ADP
aijes-3993	81	4	cash	cash	NOUN
aijes-3993	81	5	flows	flow	NOUN
aijes-3993	81	6	shows	show	VERB
aijes-3993	81	7	such	such	ADJ
aijes-3993	81	8	flows	flow	NOUN
aijes-3993	81	9	,	,	PUNCT
aijes-3993	81	10	known	know	VERB
aijes-3993	81	11	as	as	ADP
aijes-3993	81	12	receipts	receipt	NOUN
aijes-3993	81	13	and	and	CCONJ
aijes-3993	81	14	payments	payment	NOUN
aijes-3993	81	15	,	,	PUNCT
aijes-3993	81	16	during	during	ADP
aijes-3993	81	17	the	the	DET
aijes-3993	81	18	period	period	NOUN
aijes-3993	81	19	.	.	PUNCT
aijes-3993	82	1	in	in	ADP
aijes-3993	82	2	other	other	ADJ
aijes-3993	82	3	words	word	NOUN
aijes-3993	82	4	,	,	PUNCT
aijes-3993	82	5	it	it	PRON
aijes-3993	82	6	shows	show	VERB
aijes-3993	82	7	where	where	SCONJ
aijes-3993	82	8	the	the	DET
aijes-3993	82	9	liquidity	liquidity	NOUN
aijes-3993	82	10	came	come	VERB
aijes-3993	82	11	from	from	ADP
aijes-3993	82	12	and	and	CCONJ
aijes-3993	82	13	how	how	SCONJ
aijes-3993	82	14	it	it	PRON
aijes-3993	82	15	was	be	AUX
aijes-3993	82	16	spent	spend	VERB
aijes-3993	82	17	,	,	PUNCT
aijes-3993	82	18	thus	thus	ADV
aijes-3993	82	19	explaining	explain	VERB
aijes-3993	82	20	the	the	DET
aijes-3993	82	21	causes	cause	NOUN
aijes-3993	82	22	of	of	ADP
aijes-3993	82	23	their	their	PRON
aijes-3993	82	24	variation	variation	NOUN
aijes-3993	82	25	.	.	PUNCT
aijes-3993	83	1	in	in	ADP
aijes-3993	83	2	the	the	DET
aijes-3993	83	3	vision	vision	NOUN
aijes-3993	83	4	of	of	ADP
aijes-3993	83	5	the	the	DET
aijes-3993	83	6	accounting	accounting	NOUN
aijes-3993	83	7	norm	norm	NOUN
aijes-3993	83	8	ias	ia	VERB
aijes-3993	83	9	7	7	NUM
aijes-3993	83	10	“	"	PUNCT
aijes-3993	83	11	statement	statement	NOUN
aijes-3993	83	12	of	of	ADP
aijes-3993	83	13	cash	cash	NOUN
aijes-3993	83	14	flows	flow	NOUN
aijes-3993	83	15	”	"	PUNCT
aijes-3993	83	16	,	,	PUNCT
aijes-3993	83	17	cash	cash	NOUN
aijes-3993	83	18	is	be	AUX
aijes-3993	83	19	assimilated	assimilate	VERB
aijes-3993	83	20	with	with	ADP
aijes-3993	83	21	cash	cash	NOUN
aijes-3993	83	22	and	and	CCONJ
aijes-3993	83	23	cash	cash	NOUN
aijes-3993	83	24	equivalents	equivalent	NOUN
aijes-3993	83	25	.	.	PUNCT
aijes-3993	84	1	liquidity	liquidity	NOUN
aijes-3993	84	2	includes	include	VERB
aijes-3993	84	3	cash	cash	NOUN
aijes-3993	84	4	and	and	CCONJ
aijes-3993	84	5	demand	demand	NOUN
aijes-3993	84	6	deposits	deposit	NOUN
aijes-3993	84	7	.	.	PUNCT
aijes-3993	85	1	liquidity	liquidity	NOUN
aijes-3993	85	2	equivalents	equivalent	NOUN
aijes-3993	85	3	are	be	AUX
aijes-3993	85	4	short	short	ADJ
aijes-3993	85	5	-	-	PUNCT
aijes-3993	85	6	term	term	NOUN
aijes-3993	85	7	investments	investment	NOUN
aijes-3993	85	8	that	that	PRON
aijes-3993	85	9	are	be	AUX
aijes-3993	85	10	highly	highly	ADV
aijes-3993	85	11	liquid	liquid	ADJ
aijes-3993	85	12	,	,	PUNCT
aijes-3993	85	13	easily	easily	ADV
aijes-3993	85	14	convertible	convertible	ADJ
aijes-3993	85	15	into	into	ADP
aijes-3993	85	16	a	a	DET
aijes-3993	85	17	predetermined	predetermine	VERB
aijes-3993	85	18	amount	amount	NOUN
aijes-3993	85	19	of	of	ADP
aijes-3993	85	20	liquidity	liquidity	NOUN
aijes-3993	85	21	and	and	CCONJ
aijes-3993	85	22	whose	whose	DET
aijes-3993	85	23	value	value	NOUN
aijes-3993	85	24	is	be	AUX
aijes-3993	85	25	not	not	PART
aijes-3993	85	26	likely	likely	ADJ
aijes-3993	85	27	to	to	PART
aijes-3993	85	28	change	change	VERB
aijes-3993	85	29	significantly	significantly	ADV
aijes-3993	85	30	.	.	PUNCT
aijes-3993	86	1	the	the	DET
aijes-3993	86	2	purpose	purpose	NOUN
aijes-3993	86	3	of	of	ADP
aijes-3993	86	4	holding	hold	VERB
aijes-3993	86	5	cash	cash	NOUN
aijes-3993	86	6	equivalents	equivalent	NOUN
aijes-3993	86	7	is	be	AUX
aijes-3993	86	8	to	to	PART
aijes-3993	86	9	meet	meet	VERB
aijes-3993	86	10	short	short	ADJ
aijes-3993	86	11	-	-	PUNCT
aijes-3993	86	12	term	term	NOUN
aijes-3993	86	13	treasury	treasury	NOUN
aijes-3993	86	14	commitments	commitment	NOUN
aijes-3993	86	15	.	.	PUNCT
aijes-3993	87	1	it	it	PRON
aijes-3993	87	2	follows	follow	VERB
aijes-3993	87	3	that	that	SCONJ
aijes-3993	87	4	their	their	PRON
aijes-3993	87	5	maturity	maturity	NOUN
aijes-3993	87	6	is	be	AUX
aijes-3993	87	7	usually	usually	ADV
aijes-3993	87	8	less	less	ADJ
aijes-3993	87	9	than	than	ADP
aijes-3993	87	10	3	3	NUM
aijes-3993	87	11	months	month	NOUN
aijes-3993	87	12	.	.	PUNCT
aijes-3993	88	1	the	the	DET
aijes-3993	88	2	securities	security	NOUN
aijes-3993	88	3	representing	represent	VERB
aijes-3993	88	4	the	the	DET
aijes-3993	88	5	participations	participation	NOUN
aijes-3993	88	6	are	be	AUX
aijes-3993	88	7	excluded	exclude	VERB
aijes-3993	88	8	from	from	ADP
aijes-3993	88	9	the	the	DET
aijes-3993	88	10	cash	cash	NOUN
aijes-3993	88	11	equivalents	equivalent	NOUN
aijes-3993	88	12	,	,	PUNCT
aijes-3993	88	13	except	except	SCONJ
aijes-3993	88	14	for	for	ADP
aijes-3993	88	15	the	the	DET
aijes-3993	88	16	preferred	preferred	ADJ
aijes-3993	88	17	shares	share	NOUN
aijes-3993	88	18	acquired	acquire	VERB
aijes-3993	88	19	shortly	shortly	ADV
aijes-3993	88	20	before	before	ADP
aijes-3993	88	21	their	their	PRON
aijes-3993	88	22	maturity	maturity	NOUN
aijes-3993	88	23	and	and	CCONJ
aijes-3993	88	24	which	which	PRON
aijes-3993	88	25	have	have	VERB
aijes-3993	88	26	a	a	DET
aijes-3993	88	27	fixed	fix	VERB
aijes-3993	88	28	redemption	redemption	NOUN
aijes-3993	88	29	date	date	NOUN
aijes-3993	88	30	.	.	PUNCT
aijes-3993	89	1	the	the	DET
aijes-3993	89	2	expression	expression	NOUN
aijes-3993	89	3	cash	cash	NOUN
aijes-3993	89	4	flows	flow	VERB
aijes-3993	89	5	refers	refer	VERB
aijes-3993	89	6	to	to	ADP
aijes-3993	89	7	the	the	DET
aijes-3993	89	8	set	set	NOUN
aijes-3993	89	9	of	of	ADP
aijes-3993	89	10	cash	cash	NOUN
aijes-3993	89	11	inflows	inflow	NOUN
aijes-3993	89	12	and	and	CCONJ
aijes-3993	89	13	outflows	outflow	NOUN
aijes-3993	89	14	and	and	CCONJ
aijes-3993	89	15	cash	cash	NOUN
aijes-3993	89	16	equivalents	equivalent	NOUN
aijes-3993	89	17	.	.	PUNCT
aijes-3993	90	1	cash	cash	NOUN
aijes-3993	90	2	flows	flow	NOUN
aijes-3993	90	3	do	do	AUX
aijes-3993	90	4	not	not	PART
aijes-3993	90	5	include	include	VERB
aijes-3993	90	6	movements	movement	NOUN
aijes-3993	90	7	between	between	ADP
aijes-3993	90	8	items	item	NOUN
aijes-3993	90	9	that	that	PRON
aijes-3993	90	10	constitute	constitute	VERB
aijes-3993	90	11	liquidity	liquidity	NOUN
aijes-3993	90	12	or	or	CCONJ
aijes-3993	90	13	cash	cash	NOUN
aijes-3993	90	14	equivalents	equivalent	NOUN
aijes-3993	90	15	,	,	PUNCT
aijes-3993	90	16	because	because	SCONJ
aijes-3993	90	17	they	they	PRON
aijes-3993	90	18	are	be	AUX
aijes-3993	90	19	part	part	NOUN
aijes-3993	90	20	of	of	ADP
aijes-3993	90	21	the	the	DET
aijes-3993	90	22	management	management	NOUN
aijes-3993	90	23	of	of	ADP
aijes-3993	90	24	the	the	DET
aijes-3993	90	25	company	company	NOUN
aijes-3993	90	26	's	's	PART
aijes-3993	90	27	treasury	treasury	NOUN
aijes-3993	90	28	.	.	PUNCT
aijes-3993	91	1	the	the	DET
aijes-3993	91	2	statement	statement	NOUN
aijes-3993	91	3	of	of	ADP
aijes-3993	91	4	cash	cash	NOUN
aijes-3993	91	5	flows	flow	NOUN
aijes-3993	91	6	must	must	AUX
aijes-3993	91	7	show	show	VERB
aijes-3993	91	8	the	the	DET
aijes-3993	91	9	cash	cash	NOUN
aijes-3993	91	10	flows	flow	NOUN
aijes-3993	91	11	for	for	ADP
aijes-3993	91	12	the	the	DET
aijes-3993	91	13	year	year	NOUN
aijes-3993	91	14	,	,	PUNCT
aijes-3993	91	15	broken	break	VERB
aijes-3993	91	16	down	down	ADP
aijes-3993	91	17	into	into	ADP
aijes-3993	91	18	operating	operating	NOUN
aijes-3993	91	19	,	,	PUNCT
aijes-3993	91	20	investing	investing	NOUN
aijes-3993	91	21	and	and	CCONJ
aijes-3993	91	22	financing	financing	NOUN
aijes-3993	91	23	activities	activity	NOUN
aijes-3993	91	24	.	.	PUNCT
aijes-3993	92	1	2.5.1	2.5.1	NUM
aijes-3993	92	2	cash	cash	NOUN
aijes-3993	92	3	flows	flow	NOUN
aijes-3993	92	4	generated	generate	VERB
aijes-3993	92	5	by	by	ADP
aijes-3993	92	6	operating	operate	VERB
aijes-3993	92	7	activity	activity	NOUN
aijes-3993	92	8	these	these	PRON
aijes-3993	92	9	refer	refer	VERB
aijes-3993	92	10	to	to	ADP
aijes-3993	92	11	:	:	PUNCT
aijes-3993	92	12	proceeds	proceed	NOUN
aijes-3993	92	13	from	from	ADP
aijes-3993	92	14	the	the	DET
aijes-3993	92	15	sale	sale	NOUN
aijes-3993	92	16	of	of	ADP
aijes-3993	92	17	goods	good	NOUN
aijes-3993	92	18	and	and	CCONJ
aijes-3993	92	19	services	service	NOUN
aijes-3993	92	20	;	;	PUNCT
aijes-3993	92	21	receipts	receipt	NOUN
aijes-3993	92	22	from	from	ADP
aijes-3993	92	23	royalties	royalty	NOUN
aijes-3993	92	24	,	,	PUNCT
aijes-3993	92	25	fees	fee	NOUN
aijes-3993	92	26	,	,	PUNCT
aijes-3993	92	27	commissions	commission	NOUN
aijes-3993	92	28	and	and	CCONJ
aijes-3993	92	29	other	other	ADJ
aijes-3993	92	30	income	income	NOUN
aijes-3993	92	31	;	;	PUNCT
aijes-3993	92	32	payments	payment	NOUN
aijes-3993	92	33	on	on	ADP
aijes-3993	92	34	debts	debt	NOUN
aijes-3993	92	35	to	to	ADP
aijes-3993	92	36	suppliers	supplier	NOUN
aijes-3993	92	37	of	of	ADP
aijes-3993	92	38	goods	good	NOUN
aijes-3993	92	39	and	and	CCONJ
aijes-3993	92	40	services	service	NOUN
aijes-3993	92	41	;	;	PUNCT
aijes-3993	92	42	payments	payment	NOUN
aijes-3993	92	43	in	in	ADP
aijes-3993	92	44	favor	favor	NOUN
aijes-3993	92	45	of	of	ADP
aijes-3993	92	46	employees	employee	NOUN
aijes-3993	92	47	;	;	PUNCT
aijes-3993	92	48	payments	payment	NOUN
aijes-3993	92	49	and	and	CCONJ
aijes-3993	92	50	refunds	refund	NOUN
aijes-3993	92	51	of	of	ADP
aijes-3993	92	52	income	income	NOUN
aijes-3993	92	53	taxes	taxis	NOUN
aijes-3993	92	54	,	,	PUNCT
aijes-3993	92	55	provided	provide	VERB
aijes-3993	92	56	that	that	SCONJ
aijes-3993	92	57	they	they	PRON
aijes-3993	92	58	can	can	AUX
aijes-3993	92	59	not	not	PART
aijes-3993	92	60	be	be	AUX
aijes-3993	92	61	specifically	specifically	ADV
aijes-3993	92	62	associated	associate	VERB
aijes-3993	92	63	with	with	ADP
aijes-3993	92	64	financing	financing	NOUN
aijes-3993	92	65	and	and	CCONJ
aijes-3993	92	66	investment	investment	NOUN
aijes-3993	92	67	activities	activity	NOUN
aijes-3993	92	68	,	,	PUNCT
aijes-3993	92	69	etc	etc	X
aijes-3993	92	70	.	.	X
aijes-3993	92	71	2.5.2	2.5.2	NUM
aijes-3993	92	72	cash	cash	NOUN
aijes-3993	92	73	flows	flow	NOUN
aijes-3993	92	74	generated	generate	VERB
aijes-3993	92	75	by	by	ADP
aijes-3993	92	76	investment	investment	NOUN
aijes-3993	92	77	activity	activity	NOUN
aijes-3993	92	78	these	these	PRON
aijes-3993	92	79	refer	refer	VERB
aijes-3993	92	80	to	to	ADP
aijes-3993	92	81	:	:	PUNCT
aijes-3993	92	82	payments	payment	NOUN
aijes-3993	92	83	made	make	VERB
aijes-3993	92	84	for	for	ADP
aijes-3993	92	85	the	the	DET
aijes-3993	92	86	acquisition	acquisition	NOUN
aijes-3993	92	87	of	of	ADP
aijes-3993	92	88	tangible	tangible	ADJ
aijes-3993	92	89	and	and	CCONJ
aijes-3993	92	90	intangible	intangible	ADJ
aijes-3993	92	91	assets	asset	NOUN
aijes-3993	92	92	,	,	PUNCT
aijes-3993	92	93	as	as	ADV
aijes-3993	92	94	well	well	ADV
aijes-3993	92	95	as	as	ADP
aijes-3993	92	96	other	other	ADJ
aijes-3993	92	97	longterm	longterm	ADJ
aijes-3993	92	98	assets	asset	NOUN
aijes-3993	92	99	;	;	PUNCT
aijes-3993	92	100	proceeds	proceed	VERB
aijes-3993	92	101	from	from	ADP
aijes-3993	92	102	the	the	DET
aijes-3993	92	103	sale	sale	NOUN
aijes-3993	92	104	of	of	ADP
aijes-3993	92	105	tangible	tangible	ADJ
aijes-3993	92	106	and	and	CCONJ
aijes-3993	92	107	intangible	intangible	ADJ
aijes-3993	92	108	assets	asset	NOUN
aijes-3993	92	109	and	and	CCONJ
aijes-3993	92	110	other	other	ADJ
aijes-3993	92	111	long	long	ADJ
aijes-3993	92	112	-	-	PUNCT
aijes-3993	92	113	term	term	NOUN
aijes-3993	92	114	assets	asset	NOUN
aijes-3993	92	115	;	;	PUNCT
aijes-3993	92	116	payments	payment	NOUN
aijes-3993	92	117	made	make	VERB
aijes-3993	92	118	for	for	ADP
aijes-3993	92	119	the	the	DET
aijes-3993	92	120	acquisition	acquisition	NOUN
aijes-3993	92	121	of	of	ADP
aijes-3993	92	122	equity	equity	NOUN
aijes-3993	92	123	securities	security	NOUN
aijes-3993	92	124	and	and	CCONJ
aijes-3993	92	125	debt	debt	NOUN
aijes-3993	92	126	securities	security	NOUN
aijes-3993	92	127	issued	issue	VERB
aijes-3993	92	128	by	by	ADP
aijes-3993	92	129	or	or	CCONJ
aijes-3993	92	130	from	from	ADP
aijes-3993	92	131	other	other	ADJ
aijes-3993	92	132	undertakings	undertaking	NOUN
aijes-3993	92	133	,	,	PUNCT
aijes-3993	92	134	as	as	ADV
aijes-3993	92	135	well	well	ADV
aijes-3993	92	136	as	as	ADP
aijes-3993	92	137	payments	payment	NOUN
aijes-3993	92	138	made	make	VERB
aijes-3993	92	139	for	for	ADP
aijes-3993	92	140	the	the	DET
aijes-3993	92	141	acquisition	acquisition	NOUN
aijes-3993	92	142	of	of	ADP
aijes-3993	92	143	securities	security	NOUN
aijes-3993	92	144	in	in	ADP
aijes-3993	92	145	joint	joint	ADJ
aijes-3993	92	146	ventures	venture	NOUN
aijes-3993	92	147	;	;	PUNCT
aijes-3993	92	148	receipts	receipt	NOUN
aijes-3993	92	149	relating	relate	VERB
aijes-3993	92	150	to	to	ADP
aijes-3993	92	151	the	the	DET
aijes-3993	92	152	sale	sale	NOUN
aijes-3993	92	153	of	of	ADP
aijes-3993	92	154	equity	equity	NOUN
aijes-3993	92	155	securities	security	NOUN
aijes-3993	92	156	and	and	CCONJ
aijes-3993	92	157	debt	debt	NOUN
aijes-3993	92	158	securities	security	NOUN
aijes-3993	92	159	issued	issue	VERB
aijes-3993	92	160	by	by	ADP
aijes-3993	92	161	or	or	CCONJ
aijes-3993	92	162	from	from	ADP
aijes-3993	92	163	other	other	ADJ
aijes-3993	92	164	undertakings	undertaking	NOUN
aijes-3993	92	165	,	,	PUNCT
aijes-3993	92	166	as	as	ADV
aijes-3993	92	167	well	well	ADV
aijes-3993	92	168	as	as	ADP
aijes-3993	92	169	receipts	receipt	NOUN
aijes-3993	92	170	relating	relate	VERB
aijes-3993	92	171	to	to	ADP
aijes-3993	92	172	the	the	DET
aijes-3993	92	173	sale	sale	NOUN
aijes-3993	92	174	of	of	ADP
aijes-3993	92	175	securities	security	NOUN
aijes-3993	92	176	held	hold	VERB
aijes-3993	92	177	in	in	ADP
aijes-3993	92	178	joint	joint	ADJ
aijes-3993	92	179	ventures	venture	NOUN
aijes-3993	92	180	;	;	PUNCT
aijes-3993	92	181	cash	cash	NOUN
aijes-3993	92	182	advances	advance	NOUN
aijes-3993	92	183	and	and	CCONJ
aijes-3993	92	184	loans	loan	NOUN
aijes-3993	92	185	to	to	ADP
aijes-3993	92	186	third	third	ADJ
aijes-3993	92	187	parties	party	NOUN
aijes-3993	92	188	;	;	PUNCT
aijes-3993	92	189	receipts	receipt	NOUN
aijes-3993	92	190	from	from	ADP
aijes-3993	92	191	the	the	DET
aijes-3993	92	192	repayment	repayment	NOUN
aijes-3993	92	193	of	of	ADP
aijes-3993	92	194	cash	cash	NOUN
aijes-3993	92	195	advances	advance	NOUN
aijes-3993	92	196	and	and	CCONJ
aijes-3993	92	197	loans	loan	NOUN
aijes-3993	92	198	to	to	ADP
aijes-3993	92	199	third	third	ADJ
aijes-3993	92	200	parties	party	NOUN
aijes-3993	92	201	.	.	PUNCT
aijes-3993	93	1	2.5.3	2.5.3	NUM
aijes-3993	93	2	cash	cash	NOUN
aijes-3993	93	3	flows	flow	NOUN
aijes-3993	93	4	generated	generate	VERB
aijes-3993	93	5	by	by	ADP
aijes-3993	93	6	financing	finance	VERB
aijes-3993	93	7	activity	activity	NOUN
aijes-3993	93	8	these	these	PRON
aijes-3993	93	9	refer	refer	VERB
aijes-3993	93	10	to	to	ADP
aijes-3993	93	11	:	:	PUNCT
aijes-3993	93	12	receipts	receipt	NOUN
aijes-3993	93	13	from	from	ADP
aijes-3993	93	14	the	the	DET
aijes-3993	93	15	issue	issue	NOUN
aijes-3993	93	16	of	of	ADP
aijes-3993	93	17	shares	share	NOUN
aijes-3993	93	18	and	and	CCONJ
aijes-3993	93	19	other	other	ADJ
aijes-3993	93	20	equity	equity	NOUN
aijes-3993	93	21	instruments	instrument	NOUN
aijes-3993	93	22	;	;	PUNCT
aijes-3993	93	23	payments	payment	NOUN
aijes-3993	93	24	made	make	VERB
aijes-3993	93	25	to	to	ADP
aijes-3993	93	26	shareholders	shareholder	NOUN
aijes-3993	93	27	for	for	ADP
aijes-3993	93	28	the	the	DET
aijes-3993	93	29	acquisition	acquisition	NOUN
aijes-3993	93	30	or	or	CCONJ
aijes-3993	93	31	redemption	redemption	NOUN
aijes-3993	93	32	of	of	ADP
aijes-3993	93	33	the	the	DET
aijes-3993	93	34	company	company	NOUN
aijes-3993	93	35	's	's	PART
aijes-3993	93	36	shares	share	NOUN
aijes-3993	93	37	;	;	PUNCT
aijes-3993	93	38	7	7	NUM
aijes-3993	93	39	proceeds	proceed	NOUN
aijes-3993	93	40	from	from	ADP
aijes-3993	93	41	the	the	DET
aijes-3993	93	42	issuance	issuance	NOUN
aijes-3993	93	43	of	of	ADP
aijes-3993	93	44	bonds	bond	NOUN
aijes-3993	93	45	,	,	PUNCT
aijes-3993	93	46	bank	bank	NOUN
aijes-3993	93	47	loans	loan	NOUN
aijes-3993	93	48	,	,	PUNCT
aijes-3993	93	49	treasury	treasury	NOUN
aijes-3993	93	50	bills	bill	NOUN
aijes-3993	93	51	,	,	PUNCT
aijes-3993	93	52	mortgages	mortgage	NOUN
aijes-3993	93	53	and	and	CCONJ
aijes-3993	93	54	other	other	ADJ
aijes-3993	93	55	shortterm	shortterm	NOUN
aijes-3993	93	56	or	or	CCONJ
aijes-3993	93	57	long	long	ADJ
aijes-3993	93	58	-	-	PUNCT
aijes-3993	93	59	term	term	NOUN
aijes-3993	93	60	loans	loan	NOUN
aijes-3993	93	61	;	;	PUNCT
aijes-3993	93	62	liquidity	liquidity	NOUN
aijes-3993	93	63	repayment	repayment	NOUN
aijes-3993	93	64	of	of	ADP
aijes-3993	93	65	borrowed	borrow	VERB
aijes-3993	93	66	amounts	amount	NOUN
aijes-3993	93	67	;	;	PUNCT
aijes-3993	93	68	payments	payment	NOUN
aijes-3993	93	69	made	make	VERB
aijes-3993	93	70	by	by	ADP
aijes-3993	93	71	the	the	DET
aijes-3993	93	72	lessee	lessee	NOUN
aijes-3993	93	73	to	to	PART
aijes-3993	93	74	reduce	reduce	VERB
aijes-3993	93	75	the	the	DET
aijes-3993	93	76	debt	debt	NOUN
aijes-3993	93	77	balance	balance	NOUN
aijes-3993	93	78	related	relate	VERB
aijes-3993	93	79	to	to	ADP
aijes-3993	93	80	a	a	DET
aijes-3993	93	81	lease	lease	NOUN
aijes-3993	93	82	-	-	PUNCT
aijes-3993	93	83	financing	financing	NOUN
aijes-3993	93	84	contract	contract	NOUN
aijes-3993	93	85	.	.	PUNCT
aijes-3993	94	1	3	3	NUM
aijes-3993	94	2	conclusions	conclusion	NOUN
aijes-3993	94	3	the	the	DET
aijes-3993	94	4	need	need	NOUN
aijes-3993	94	5	for	for	ADP
aijes-3993	94	6	consolidated	consolidated	ADJ
aijes-3993	94	7	financial	financial	ADJ
aijes-3993	94	8	statements	statement	NOUN
aijes-3993	94	9	is	be	AUX
aijes-3993	94	10	obvious	obvious	ADJ
aijes-3993	94	11	,	,	PUNCT
aijes-3993	94	12	they	they	PRON
aijes-3993	94	13	give	give	VERB
aijes-3993	94	14	a	a	DET
aijes-3993	94	15	more	more	ADV
aijes-3993	94	16	comprehensive	comprehensive	ADJ
aijes-3993	94	17	picture	picture	NOUN
aijes-3993	94	18	of	of	ADP
aijes-3993	94	19	the	the	DET
aijes-3993	94	20	real	real	ADJ
aijes-3993	94	21	situation	situation	NOUN
aijes-3993	94	22	of	of	ADP
aijes-3993	94	23	a	a	DET
aijes-3993	94	24	group	group	NOUN
aijes-3993	94	25	,	,	PUNCT
aijes-3993	94	26	an	an	DET
aijes-3993	94	27	image	image	NOUN
aijes-3993	94	28	that	that	PRON
aijes-3993	94	29	can	can	AUX
aijes-3993	94	30	not	not	PART
aijes-3993	94	31	give	give	VERB
aijes-3993	94	32	all	all	DET
aijes-3993	94	33	the	the	DET
aijes-3993	94	34	balance	balance	NOUN
aijes-3993	94	35	sheets	sheet	NOUN
aijes-3993	94	36	of	of	ADP
aijes-3993	94	37	the	the	DET
aijes-3993	94	38	component	component	NOUN
aijes-3993	94	39	companies	company	NOUN
aijes-3993	94	40	,	,	PUNCT
aijes-3993	94	41	they	they	PRON
aijes-3993	94	42	allow	allow	VERB
aijes-3993	94	43	the	the	DET
aijes-3993	94	44	global	global	ADJ
aijes-3993	94	45	expression	expression	NOUN
aijes-3993	94	46	of	of	ADP
aijes-3993	94	47	the	the	DET
aijes-3993	94	48	financial	financial	ADJ
aijes-3993	94	49	situation	situation	NOUN
aijes-3993	94	50	and	and	CCONJ
aijes-3993	94	51	the	the	DET
aijes-3993	94	52	result	result	NOUN
aijes-3993	94	53	of	of	ADP
aijes-3993	94	54	the	the	DET
aijes-3993	94	55	group	group	NOUN
aijes-3993	94	56	.	.	PUNCT
aijes-3993	95	1	the	the	DET
aijes-3993	95	2	main	main	ADJ
aijes-3993	95	3	factor	factor	NOUN
aijes-3993	95	4	in	in	ADP
aijes-3993	95	5	generating	generate	VERB
aijes-3993	95	6	this	this	DET
aijes-3993	95	7	need	need	NOUN
aijes-3993	95	8	is	be	AUX
aijes-3993	95	9	presented	present	VERB
aijes-3993	95	10	by	by	ADP
aijes-3993	95	11	the	the	DET
aijes-3993	95	12	existence	existence	NOUN
aijes-3993	95	13	on	on	ADP
aijes-3993	95	14	foreign	foreign	ADJ
aijes-3993	95	15	capital	capital	NOUN
aijes-3993	95	16	markets	market	NOUN
aijes-3993	95	17	of	of	ADP
aijes-3993	95	18	multinational	multinational	ADJ
aijes-3993	95	19	companies	company	NOUN
aijes-3993	95	20	and	and	CCONJ
aijes-3993	95	21	groups	group	NOUN
aijes-3993	95	22	.	.	PUNCT
aijes-3993	96	1	in	in	ADP
aijes-3993	96	2	order	order	NOUN
aijes-3993	96	3	to	to	PART
aijes-3993	96	4	be	be	AUX
aijes-3993	96	5	able	able	ADJ
aijes-3993	96	6	to	to	PART
aijes-3993	96	7	manifest	manifest	VERB
aijes-3993	96	8	themselves	themselves	PRON
aijes-3993	96	9	as	as	ADP
aijes-3993	96	10	actors	actor	NOUN
aijes-3993	96	11	of	of	ADP
aijes-3993	96	12	the	the	DET
aijes-3993	96	13	international	international	ADJ
aijes-3993	96	14	capital	capital	NOUN
aijes-3993	96	15	markets	market	NOUN
aijes-3993	96	16	,	,	PUNCT
aijes-3993	96	17	the	the	DET
aijes-3993	96	18	groups	group	NOUN
aijes-3993	96	19	of	of	ADP
aijes-3993	96	20	companies	company	NOUN
aijes-3993	96	21	must	must	AUX
aijes-3993	96	22	first	first	ADV
aijes-3993	96	23	of	of	ADP
aijes-3993	96	24	all	all	PRON
aijes-3993	96	25	have	have	VERB
aijes-3993	96	26	comparable	comparable	ADJ
aijes-3993	96	27	information	information	NOUN
aijes-3993	96	28	,	,	PUNCT
aijes-3993	96	29	but	but	CCONJ
aijes-3993	96	30	also	also	ADV
aijes-3993	96	31	sufficient	sufficient	ADJ
aijes-3993	96	32	,	,	PUNCT
aijes-3993	96	33	or	or	CCONJ
aijes-3993	96	34	relevant	relevant	ADJ
aijes-3993	96	35	,	,	PUNCT
aijes-3993	96	36	regarding	regard	VERB
aijes-3993	96	37	the	the	DET
aijes-3993	96	38	existing	exist	VERB
aijes-3993	96	39	investment	investment	NOUN
aijes-3993	96	40	opportunities	opportunity	NOUN
aijes-3993	96	41	.	.	PUNCT
aijes-3993	97	1	the	the	DET
aijes-3993	97	2	existence	existence	NOUN
aijes-3993	97	3	of	of	ADP
aijes-3993	97	4	consolidated	consolidated	ADJ
aijes-3993	97	5	information	information	NOUN
aijes-3993	97	6	at	at	ADP
aijes-3993	97	7	the	the	DET
aijes-3993	97	8	level	level	NOUN
aijes-3993	97	9	of	of	ADP
aijes-3993	97	10	a	a	DET
aijes-3993	97	11	group	group	NOUN
aijes-3993	97	12	of	of	ADP
aijes-3993	97	13	companies	company	NOUN
aijes-3993	97	14	,	,	PUNCT
aijes-3993	97	15	especially	especially	ADV
aijes-3993	97	16	in	in	ADP
aijes-3993	97	17	the	the	DET
aijes-3993	97	18	conditions	condition	NOUN
aijes-3993	97	19	in	in	ADP
aijes-3993	97	20	which	which	PRON
aijes-3993	97	21	it	it	PRON
aijes-3993	97	22	operates	operate	VERB
aijes-3993	97	23	beyond	beyond	ADP
aijes-3993	97	24	the	the	DET
aijes-3993	97	25	borders	border	NOUN
aijes-3993	97	26	of	of	ADP
aijes-3993	97	27	the	the	DET
aijes-3993	97	28	national	national	ADJ
aijes-3993	97	29	economy	economy	NOUN
aijes-3993	97	30	,	,	PUNCT
aijes-3993	97	31	represents	represent	VERB
aijes-3993	97	32	a	a	DET
aijes-3993	97	33	mandatory	mandatory	ADJ
aijes-3993	97	34	condition	condition	NOUN
aijes-3993	97	35	for	for	ADP
aijes-3993	97	36	the	the	DET
aijes-3993	97	37	success	success	NOUN
aijes-3993	97	38	and	and	CCONJ
aijes-3993	97	39	economic	economic	ADJ
aijes-3993	97	40	performance	performance	NOUN
aijes-3993	97	41	of	of	ADP
aijes-3993	97	42	the	the	DET
aijes-3993	97	43	group	group	NOUN
aijes-3993	97	44	[	[	X
aijes-3993	97	45	4	4	NUM
aijes-3993	97	46	]	]	PUNCT
aijes-3993	97	47	.	.	PUNCT
aijes-3993	98	1	the	the	DET
aijes-3993	98	2	objective	objective	NOUN
aijes-3993	98	3	of	of	ADP
aijes-3993	98	4	the	the	DET
aijes-3993	98	5	consolidated	consolidated	ADJ
aijes-3993	98	6	financial	financial	ADJ
aijes-3993	98	7	statements	statement	NOUN
aijes-3993	98	8	is	be	AUX
aijes-3993	98	9	to	to	PART
aijes-3993	98	10	present	present	VERB
aijes-3993	98	11	the	the	DET
aijes-3993	98	12	financial	financial	ADJ
aijes-3993	98	13	position	position	NOUN
aijes-3993	98	14	,	,	PUNCT
aijes-3993	98	15	performance	performance	NOUN
aijes-3993	98	16	and	and	CCONJ
aijes-3993	98	17	evolution	evolution	NOUN
aijes-3993	98	18	of	of	ADP
aijes-3993	98	19	the	the	DET
aijes-3993	98	20	financial	financial	ADJ
aijes-3993	98	21	position	position	NOUN
aijes-3993	98	22	in	in	ADP
aijes-3993	98	23	relation	relation	NOUN
aijes-3993	98	24	to	to	ADP
aijes-3993	98	25	the	the	DET
aijes-3993	98	26	units	unit	NOUN
aijes-3993	98	27	included	include	VERB
aijes-3993	98	28	in	in	ADP
aijes-3993	98	29	the	the	DET
aijes-3993	98	30	group	group	NOUN
aijes-3993	98	31	of	of	ADP
aijes-3993	98	32	companies	company	NOUN
aijes-3993	98	33	,	,	PUNCT
aijes-3993	98	34	as	as	SCONJ
aijes-3993	98	35	if	if	SCONJ
aijes-3993	98	36	it	it	PRON
aijes-3993	98	37	were	be	AUX
aijes-3993	98	38	a	a	DET
aijes-3993	98	39	single	single	ADJ
aijes-3993	98	40	company	company	NOUN
aijes-3993	98	41	.	.	PUNCT
aijes-3993	99	1	the	the	DET
aijes-3993	99	2	existence	existence	NOUN
aijes-3993	99	3	of	of	ADP
aijes-3993	99	4	consolidated	consolidated	ADJ
aijes-3993	99	5	financial	financial	ADJ
aijes-3993	99	6	statements	statement	NOUN
aijes-3993	99	7	at	at	ADP
aijes-3993	99	8	the	the	DET
aijes-3993	99	9	level	level	NOUN
aijes-3993	99	10	of	of	ADP
aijes-3993	99	11	the	the	DET
aijes-3993	99	12	group	group	NOUN
aijes-3993	99	13	of	of	ADP
aijes-3993	99	14	companies	company	NOUN
aijes-3993	99	15	has	have	AUX
aijes-3993	99	16	quickly	quickly	ADV
aijes-3993	99	17	covered	cover	VERB
aijes-3993	99	18	the	the	DET
aijes-3993	99	19	distance	distance	NOUN
aijes-3993	99	20	between	between	ADP
aijes-3993	99	21	necessity	necessity	NOUN
aijes-3993	99	22	and	and	CCONJ
aijes-3993	99	23	reality	reality	NOUN
aijes-3993	99	24	,	,	PUNCT
aijes-3993	99	25	due	due	ADP
aijes-3993	99	26	to	to	ADP
aijes-3993	99	27	the	the	DET
aijes-3993	99	28	needs	need	NOUN
aijes-3993	99	29	manifested	manifest	VERB
aijes-3993	99	30	by	by	ADP
aijes-3993	99	31	economic	economic	ADJ
aijes-3993	99	32	reality	reality	NOUN
aijes-3993	99	33	,	,	PUNCT
aijes-3993	99	34	but	but	CCONJ
aijes-3993	99	35	also	also	ADV
aijes-3993	99	36	due	due	ADP
aijes-3993	99	37	to	to	ADP
aijes-3993	99	38	significant	significant	ADJ
aijes-3993	99	39	efforts	effort	NOUN
aijes-3993	99	40	to	to	PART
aijes-3993	99	41	increase	increase	VERB
aijes-3993	99	42	the	the	DET
aijes-3993	99	43	competitive	competitive	ADJ
aijes-3993	99	44	advantages	advantage	NOUN
aijes-3993	99	45	of	of	ADP
aijes-3993	99	46	different	different	ADJ
aijes-3993	99	47	economic	economic	ADJ
aijes-3993	99	48	entities	entity	NOUN
aijes-3993	99	49	[	[	X
aijes-3993	99	50	5	5	NUM
aijes-3993	99	51	]	]	PUNCT
aijes-3993	99	52	.	.	PUNCT
aijes-3993	100	1	within	within	ADP
aijes-3993	100	2	any	any	DET
aijes-3993	100	3	company	company	NOUN
aijes-3993	100	4	,	,	PUNCT
aijes-3993	100	5	but	but	CCONJ
aijes-3993	100	6	especially	especially	ADV
aijes-3993	100	7	within	within	ADP
aijes-3993	100	8	a	a	DET
aijes-3993	100	9	group	group	NOUN
aijes-3993	100	10	of	of	ADP
aijes-3993	100	11	companies	company	NOUN
aijes-3993	100	12	,	,	PUNCT
aijes-3993	100	13	the	the	DET
aijes-3993	100	14	foundation	foundation	NOUN
aijes-3993	100	15	of	of	ADP
aijes-3993	100	16	managerial	managerial	ADJ
aijes-3993	100	17	decisions	decision	NOUN
aijes-3993	100	18	and	and	CCONJ
aijes-3993	100	19	,	,	PUNCT
aijes-3993	100	20	in	in	ADP
aijes-3993	100	21	particular	particular	ADJ
aijes-3993	100	22	,	,	PUNCT
aijes-3993	100	23	of	of	ADP
aijes-3993	100	24	investment	investment	NOUN
aijes-3993	100	25	decisions	decision	NOUN
aijes-3993	100	26	on	on	ADP
aijes-3993	100	27	real	real	ADJ
aijes-3993	100	28	economic	economic	ADJ
aijes-3993	100	29	and	and	CCONJ
aijes-3993	100	30	financial	financial	ADJ
aijes-3993	100	31	bases	basis	NOUN
aijes-3993	100	32	has	have	AUX
aijes-3993	100	33	become	become	VERB
aijes-3993	100	34	a	a	DET
aijes-3993	100	35	necessity	necessity	NOUN
aijes-3993	100	36	,	,	PUNCT
aijes-3993	100	37	as	as	ADP
aijes-3993	100	38	a	a	DET
aijes-3993	100	39	result	result	NOUN
aijes-3993	100	40	of	of	ADP
aijes-3993	100	41	the	the	DET
aijes-3993	100	42	risks	risk	NOUN
aijes-3993	100	43	that	that	PRON
aijes-3993	100	44	may	may	AUX
aijes-3993	100	45	arise	arise	VERB
aijes-3993	100	46	and	and	CCONJ
aijes-3993	100	47	cause	cause	VERB
aijes-3993	100	48	a	a	DET
aijes-3993	100	49	failure	failure	NOUN
aijes-3993	100	50	of	of	ADP
aijes-3993	100	51	actions	action	NOUN
aijes-3993	100	52	taken	take	VERB
aijes-3993	100	53	,	,	PUNCT
aijes-3993	100	54	but	but	CCONJ
aijes-3993	100	55	also	also	ADV
aijes-3993	100	56	due	due	ADP
aijes-3993	100	57	to	to	ADP
aijes-3993	100	58	the	the	DET
aijes-3993	100	59	significant	significant	ADJ
aijes-3993	100	60	costs	cost	NOUN
aijes-3993	100	61	involved	involve	VERB
aijes-3993	100	62	in	in	ADP
aijes-3993	100	63	adopting	adopt	VERB
aijes-3993	100	64	and	and	CCONJ
aijes-3993	100	65	implementing	implement	VERB
aijes-3993	100	66	an	an	DET
aijes-3993	100	67	inappropriate	inappropriate	ADJ
aijes-3993	100	68	decision	decision	NOUN
aijes-3993	100	69	.	.	PUNCT
aijes-3993	101	1	benefiting	benefit	VERB
aijes-3993	101	2	from	from	ADP
aijes-3993	101	3	the	the	DET
aijes-3993	101	4	information	information	NOUN
aijes-3993	101	5	provided	provide	VERB
aijes-3993	101	6	through	through	ADP
aijes-3993	101	7	the	the	DET
aijes-3993	101	8	consolidated	consolidated	ADJ
aijes-3993	101	9	financial	financial	ADJ
aijes-3993	101	10	statements	statement	NOUN
aijes-3993	101	11	is	be	AUX
aijes-3993	101	12	a	a	DET
aijes-3993	101	13	real	real	ADJ
aijes-3993	101	14	and	and	CCONJ
aijes-3993	101	15	solid	solid	ADJ
aijes-3993	101	16	basis	basis	NOUN
aijes-3993	101	17	for	for	ADP
aijes-3993	101	18	substantiating	substantiate	VERB
aijes-3993	101	19	investment	investment	NOUN
aijes-3993	101	20	decisions	decision	NOUN
aijes-3993	101	21	,	,	PUNCT
aijes-3993	101	22	strategic	strategic	ADJ
aijes-3993	101	23	decisions	decision	NOUN
aijes-3993	101	24	and	and	CCONJ
aijes-3993	101	25	,	,	PUNCT
aijes-3993	101	26	last	last	ADJ
aijes-3993	101	27	but	but	CCONJ
aijes-3993	101	28	not	not	PART
aijes-3993	101	29	least	least	ADJ
aijes-3993	101	30	,	,	PUNCT
aijes-3993	101	31	executive	executive	ADJ
aijes-3993	101	32	management	management	NOUN
aijes-3993	101	33	decisions	decision	NOUN
aijes-3993	101	34	.	.	PUNCT
aijes-3993	102	1	an	an	DET
aijes-3993	102	2	investment	investment	NOUN
aijes-3993	102	3	decision	decision	NOUN
aijes-3993	102	4	based	base	VERB
aijes-3993	102	5	on	on	ADP
aijes-3993	102	6	viable	viable	ADJ
aijes-3993	102	7	,	,	PUNCT
aijes-3993	102	8	comparable	comparable	ADJ
aijes-3993	102	9	,	,	PUNCT
aijes-3993	102	10	consolidated	consolidated	ADJ
aijes-3993	102	11	and	and	CCONJ
aijes-3993	102	12	real	real	ADJ
aijes-3993	102	13	accounting	accounting	NOUN
aijes-3993	102	14	information	information	NOUN
aijes-3993	102	15	is	be	AUX
aijes-3993	102	16	subject	subject	ADJ
aijes-3993	102	17	to	to	ADP
aijes-3993	102	18	a	a	DET
aijes-3993	102	19	high	high	ADJ
aijes-3993	102	20	degree	degree	NOUN
aijes-3993	102	21	of	of	ADP
aijes-3993	102	22	success	success	NOUN
aijes-3993	102	23	.	.	PUNCT
aijes-3993	103	1	consolidation	consolidation	NOUN
aijes-3993	103	2	of	of	ADP
aijes-3993	103	3	accounts	account	NOUN
aijes-3993	103	4	is	be	AUX
aijes-3993	103	5	an	an	DET
aijes-3993	103	6	important	important	ADJ
aijes-3993	103	7	condition	condition	NOUN
aijes-3993	103	8	for	for	ADP
aijes-3993	103	9	rendering	render	VERB
aijes-3993	103	10	a	a	DET
aijes-3993	103	11	true	true	ADJ
aijes-3993	103	12	and	and	CCONJ
aijes-3993	103	13	fair	fair	ADJ
aijes-3993	103	14	view	view	NOUN
aijes-3993	103	15	of	of	ADP
aijes-3993	103	16	the	the	DET
aijes-3993	103	17	balance	balance	NOUN
aijes-3993	103	18	sheet	sheet	NOUN
aijes-3993	103	19	,	,	PUNCT
aijes-3993	103	20	performance	performance	NOUN
aijes-3993	103	21	and	and	CCONJ
aijes-3993	103	22	financial	financial	ADJ
aijes-3993	103	23	position	position	NOUN
aijes-3993	103	24	of	of	ADP
aijes-3993	103	25	an	an	DET
aijes-3993	103	26	enterprise	enterprise	NOUN
aijes-3993	103	27	in	in	ADP
aijes-3993	103	28	accordance	accordance	NOUN
aijes-3993	103	29	with	with	ADP
aijes-3993	103	30	the	the	DET
aijes-3993	103	31	normative	normative	ADJ
aijes-3993	103	32	framework	framework	NOUN
aijes-3993	103	33	of	of	ADP
aijes-3993	103	34	international	international	ADJ
aijes-3993	103	35	accounting	accounting	NOUN
aijes-3993	103	36	standards	standard	NOUN
aijes-3993	103	37	.	.	PUNCT
aijes-3993	104	1	the	the	DET
aijes-3993	104	2	harmonization	harmonization	NOUN
aijes-3993	104	3	of	of	ADP
aijes-3993	104	4	the	the	DET
aijes-3993	104	5	accounting	accounting	NOUN
aijes-3993	104	6	regulations	regulation	NOUN
aijes-3993	104	7	in	in	ADP
aijes-3993	104	8	our	our	PRON
aijes-3993	104	9	country	country	NOUN
aijes-3993	104	10	with	with	ADP
aijes-3993	104	11	the	the	DET
aijes-3993	104	12	international	international	ADJ
aijes-3993	104	13	ones	one	NOUN
aijes-3993	104	14	will	will	AUX
aijes-3993	104	15	bring	bring	VERB
aijes-3993	104	16	to	to	ADP
aijes-3993	104	17	the	the	DET
aijes-3993	104	18	forefront	forefront	NOUN
aijes-3993	104	19	this	this	DET
aijes-3993	104	20	issue	issue	NOUN
aijes-3993	104	21	,	,	PUNCT
aijes-3993	104	22	in	in	ADP
aijes-3993	104	23	the	the	DET
aijes-3993	104	24	not	not	PART
aijes-3993	104	25	too	too	ADV
aijes-3993	104	26	distant	distant	ADJ
aijes-3993	104	27	future	future	NOUN
aijes-3993	104	28	.	.	PUNCT
aijes-3993	105	1	consolidation	consolidation	NOUN
aijes-3993	105	2	of	of	ADP
aijes-3993	105	3	accounts	account	NOUN
aijes-3993	105	4	,	,	PUNCT
aijes-3993	105	5	especially	especially	ADV
aijes-3993	105	6	using	use	VERB
aijes-3993	105	7	a	a	DET
aijes-3993	105	8	regulatory	regulatory	ADJ
aijes-3993	105	9	framework	framework	NOUN
aijes-3993	105	10	,	,	PUNCT
aijes-3993	105	11	leads	lead	VERB
aijes-3993	105	12	to	to	ADP
aijes-3993	105	13	clarification	clarification	NOUN
aijes-3993	105	14	of	of	ADP
aijes-3993	105	15	the	the	DET
aijes-3993	105	16	financial	financial	ADJ
aijes-3993	105	17	position	position	NOUN
aijes-3993	105	18	and	and	CCONJ
aijes-3993	105	19	performance	performance	NOUN
aijes-3993	105	20	of	of	ADP
aijes-3993	105	21	a	a	DET
aijes-3993	105	22	group	group	NOUN
aijes-3993	105	23	of	of	ADP
aijes-3993	105	24	enterprises	enterprise	NOUN
aijes-3993	105	25	.	.	PUNCT
aijes-3993	106	1	it	it	PRON
aijes-3993	106	2	is	be	AUX
aijes-3993	106	3	thus	thus	ADV
aijes-3993	106	4	eliminated	eliminate	VERB
aijes-3993	106	5	that	that	SCONJ
aijes-3993	106	6	the	the	DET
aijes-3993	106	7	public	public	NOUN
aijes-3993	106	8	is	be	AUX
aijes-3993	106	9	misled	mislead	VERB
aijes-3993	106	10	by	by	ADP
aijes-3993	106	11	multiplying	multiply	VERB
aijes-3993	106	12	turnover	turnover	NOUN
aijes-3993	106	13	as	as	ADP
aijes-3993	106	14	a	a	DET
aijes-3993	106	15	result	result	NOUN
aijes-3993	106	16	of	of	ADP
aijes-3993	106	17	reciprocal	reciprocal	ADJ
aijes-3993	106	18	transactions	transaction	NOUN
aijes-3993	106	19	,	,	PUNCT
aijes-3993	106	20	or	or	CCONJ
aijes-3993	106	21	by	by	ADP
aijes-3993	106	22	confining	confine	VERB
aijes-3993	106	23	all	all	DET
aijes-3993	106	24	risks	risk	NOUN
aijes-3993	106	25	and	and	CCONJ
aijes-3993	106	26	indebtedness	indebtedness	NOUN
aijes-3993	106	27	to	to	ADP
aijes-3993	106	28	a	a	DET
aijes-3993	106	29	single	single	ADJ
aijes-3993	106	30	enterprise	enterprise	NOUN
aijes-3993	106	31	in	in	ADP
aijes-3993	106	32	the	the	DET
aijes-3993	106	33	group	group	NOUN
aijes-3993	106	34	for	for	ADP
aijes-3993	106	35	a	a	DET
aijes-3993	106	36	more	more	ADV
aijes-3993	106	37	favorable	favorable	ADJ
aijes-3993	106	38	presentation	presentation	NOUN
aijes-3993	106	39	of	of	ADP
aijes-3993	106	40	the	the	DET
aijes-3993	106	41	others	other	NOUN
aijes-3993	106	42	.	.	PUNCT
aijes-3993	107	1	references	reference	NOUN
aijes-3993	107	2	[	[	X
aijes-3993	107	3	1	1	NUM
aijes-3993	107	4	]	]	PUNCT
aijes-3993	107	5	dorina	dorina	PROPN
aijes-3993	107	6	nicoleta	nicoleta	PROPN
aijes-3993	107	7	lezeu	lezeu	PROPN
aijes-3993	107	8	,	,	PUNCT
aijes-3993	107	9	analiza	analiza	NOUN
aijes-3993	107	10	situațiilor	situațiilor	NOUN
aijes-3993	107	11	financiare	financiare	PROPN
aijes-3993	107	12	ale	ale	PROPN
aijes-3993	107	13	întreprinderii	întreprinderii	PROPN
aijes-3993	107	14	,	,	PUNCT
aijes-3993	107	15	editura	editura	NOUN
aijes-3993	107	16	economică	economică	NOUN
aijes-3993	107	17	,	,	PUNCT
aijes-3993	107	18	2004	2004	NUM
aijes-3993	107	19	;	;	PUNCT
aijes-3993	107	20	[	[	X
aijes-3993	107	21	2	2	NUM
aijes-3993	107	22	]	]	PUNCT
aijes-3993	107	23	omfp	omfp	NOUN
aijes-3993	107	24	3055/2009	3055/2009	NUM
aijes-3993	107	25	pentru	pentru	PROPN
aijes-3993	107	26	aprobarea	aprobarea	PROPN
aijes-3993	107	27	reglementarilor	reglementarilor	PROPN
aijes-3993	107	28	contabile	contabile	NOUN
aijes-3993	107	29	conforme	conforme	VERB
aijes-3993	107	30	cu	cu	PROPN
aijes-3993	107	31	directivele	directivele	PROPN
aijes-3993	107	32	europene	europene	PROPN
aijes-3993	107	33	modificat	modificat	PROPN
aijes-3993	107	34	prin	prin	PROPN
aijes-3993	107	35	ordinul	ordinul	PROPN
aijes-3993	108	1	2239/2011	2239/2011	NUM
aijes-3993	109	1	și	și	PROPN
aijes-3993	110	1	care	care	PROPN
aijes-3993	111	1	ulterilor	ulterilor	PROPN
aijes-3993	111	2	au	au	PROPN
aijes-3993	111	3	au	au	PROPN
aijes-3993	111	4	fost	fost	PROPN
aijes-3993	111	5	abrogate	abrogate	VERB
aijes-3993	111	6	de	de	PROPN
aijes-3993	111	7	ordinul	ordinul	ADJ
aijes-3993	111	8	1802/2014	1802/2014	NUM
aijes-3993	111	9	(	(	PUNCT
aijes-3993	111	10	acesta	acesta	PROPN
aijes-3993	111	11	din	din	PROPN
aijes-3993	111	12	urmă	urmă	PROPN
aijes-3993	111	13	întrând	întrând	PROPN
aijes-3993	111	14	în	în	PROPN
aijes-3993	111	15	vigoare	vigoare	NOUN
aijes-3993	111	16	începând	începând	PROPN
aijes-3993	111	17	cu	cu	PROPN
aijes-3993	111	18	luna	luna	PROPN
aijes-3993	111	19	ianuarie	ianuarie	PROPN
aijes-3993	111	20	2015	2015	NUM
aijes-3993	111	21	)	)	PUNCT
aijes-3993	111	22	https://contabilul.manager.ro/a/14125/noi-reglementari-contabile-de-la-1-ianuarie-2015-s-a-publicat-ordinul-18022014.html	https://contabilul.manager.ro/a/14125/noi-reglementari-contabile-de-la-1-ianuarie-2015-s-a-publicat-ordinul-18022014.html	NOUN
aijes-3993	111	23	https://contabilul.manager.ro/a/14125/noi-reglementari-contabile-de-la-1-ianuarie-2015-s-a-publicat-ordinul-18022014.html	https://contabilul.manager.ro/a/14125/noi-reglementari-contabile-de-la-1-ianuarie-2015-s-a-publicat-ordinul-18022014.html	X
aijes-3993	111	24	8	8	NUM
aijes-3993	112	1	[	[	X
aijes-3993	112	2	3	3	X
aijes-3993	112	3	]	]	X
aijes-3993	112	4	l.eros	l.ero	NOUN
aijes-3993	112	5	-	-	PUNCT
aijes-3993	112	6	stark	stark	NOUN
aijes-3993	112	7	,	,	PUNCT
aijes-3993	112	8	m.pantea	m.pantea	NOUN
aijes-3993	112	9	,	,	PUNCT
aijes-3993	112	10	analiza	analiza	PROPN
aijes-3993	112	11	situației	situației	PROPN
aijes-3993	112	12	financiare	financiare	PROPN
aijes-3993	112	13	a	a	DET
aijes-3993	112	14	firmei	firmei	PROPN
aijes-3993	112	15	.	.	PUNCT
aijes-3993	112	16	elemente	elemente	PROPN
aijes-3993	112	17	de	de	PROPN
aijes-3993	112	18	teorie	teorie	PROPN
aijes-3993	112	19	,	,	PUNCT
aijes-3993	112	20	studiu	studiu	PROPN
aijes-3993	112	21	de	de	X
aijes-3993	112	22	caz	caz	PROPN
aijes-3993	112	23	,	,	PUNCT
aijes-3993	112	24	editura	editura	NOUN
aijes-3993	112	25	economică	economică	NOUN
aijes-3993	112	26	,	,	PUNCT
aijes-3993	112	27	bucurești	bucurești	VERB
aijes-3993	112	28	,	,	PUNCT
aijes-3993	112	29	2001	2001	NUM
aijes-3993	112	30	[	[	X
aijes-3993	112	31	4	4	NUM
aijes-3993	112	32	]	]	X
aijes-3993	112	33	https://www.academia.edu/31080775/capitolul_i_aspecte_generale_privind_grupuril	https://www.academia.edu/31080775/capitolul_i_aspecte_generale_privind_grupuril	ADJ
aijes-3993	112	34	e_de_societ%c4%82i_%c5%9ei_situaiile_financiare_consolidate_1._noiunea_d	e_de_societ%c4%82i_%c5%9ei_situaiile_financiare_consolidate_1._noiunea_d	PROPN
aijes-3993	112	35	e_grup_de_societ%c4%82i	e_grup_de_societ%c4%82i	PROPN
aijes-3993	113	1	[	[	X
aijes-3993	113	2	5	5	NUM
aijes-3993	113	3	]	]	PUNCT
aijes-3993	113	4	https://lege5.ro/gratuit/gqytambrgm/situatii-financiare-anuale-consolidate-si-rapoarte-consolidatereglementare?dp=gy4tanjyha4ti	https://lege5.ro/gratuit/gqytambrgm/situatii-financiare-anuale-consolidate-si-rapoarte-consolidatereglementare?dp=gy4tanjyha4ti	PROPN
aijes-3993	113	5	https://www.academia.edu/31080775/capitolul_i_aspecte_generale_privind_grupurile_de_societ%c4%82i_%c5%9ei_situaiile_financiare_consolidate_1._noiunea_de_grup_de_societ%c4%82i	https://www.academia.edu/31080775/capitolul_i_aspecte_generale_privind_grupurile_de_societ%c4%82i_%c5%9ei_situaiile_financiare_consolidate_1._noiunea_de_grup_de_societ%c4%82i	PROPN
aijes-3993	113	6	https://www.academia.edu/31080775/capitolul_i_aspecte_generale_privind_grupurile_de_societ%c4%82i_%c5%9ei_situaiile_financiare_consolidate_1._noiunea_de_grup_de_societ%c4%82i	https://www.academia.edu/31080775/capitolul_i_aspecte_generale_privind_grupurile_de_societ%c4%82i_%c5%9ei_situaiile_financiare_consolidate_1._noiunea_de_grup_de_societ%c4%82i	PROPN
aijes-3993	113	7	https://www.academia.edu/31080775/capitolul_i_aspecte_generale_privind_grupurile_de_societ%c4%82i_%c5%9ei_situaiile_financiare_consolidate_1._noiunea_de_grup_de_societ%c4%82i	https://www.academia.edu/31080775/capitolul_i_aspecte_generale_privind_grupurile_de_societ%c4%82i_%c5%9ei_situaiile_financiare_consolidate_1._noiunea_de_grup_de_societ%c4%82i	PROPN
aijes-3993	113	8	https://lege5.ro/gratuit/gqytambrgm/situatii-financiare-anuale-consolidate-si-rapoarte-consolidate-reglementare?dp=gy4tanjyha4ti	https://lege5.ro/gratuit/gqytambrgm/situatii-financiare-anuale-consolidate-si-rapoarte-consolidate-reglementare?dp=gy4tanjyha4ti	X
aijes-3993	113	9	https://lege5.ro/gratuit/gqytambrgm/situatii-financiare-anuale-consolidate-si-rapoarte-consolidate-reglementare?dp=gy4tanjyha4ti	https://lege5.ro/gratuit/gqytambrgm/situatii-financiare-anuale-consolidate-si-rapoarte-consolidate-reglementare?dp=gy4tanjyha4ti	NOUN