id	sid	tid	token	lemma	pos
issue-1197	1	1	baltic	baltic	PROPN
issue-1197	1	2	journal	journal	PROPN
issue-1197	1	3	of	of	ADP
issue-1197	1	4	economic	economic	ADJ
issue-1197	1	5	studies	study	NOUN
issue-1197	1	6	150	150	NUM
issue-1197	1	7	vol	vol	NOUN
issue-1197	1	8	.	.	PROPN
issue-1197	2	1	7	7	NUM
issue-1197	2	2	no	no	NOUN
issue-1197	2	3	.	.	NOUN
issue-1197	3	1	3	3	NUM
issue-1197	3	2	,	,	PUNCT
issue-1197	3	3	2021	2021	NUM
issue-1197	3	4	corresponding	correspond	VERB
issue-1197	3	5	author	author	NOUN
issue-1197	3	6	:	:	PUNCT
issue-1197	3	7	1	1	NUM
issue-1197	3	8	lviv	lviv	PROPN
issue-1197	3	9	polytechnic	polytechnic	ADJ
issue-1197	3	10	national	national	ADJ
issue-1197	3	11	university	university	PROPN
issue-1197	3	12	,	,	PUNCT
issue-1197	3	13	ukraine	ukraine	NOUN
issue-1197	3	14	.	.	PUNCT
issue-1197	4	1	e	e	X
issue-1197	4	2	-	-	NOUN
issue-1197	4	3	mail	mail	NOUN
issue-1197	4	4	:	:	PUNCT
issue-1197	4	5	olesia.s.lemishovska@lpnu.ua	olesia.s.lemishovska@lpnu.ua	NOUN
issue-1197	4	6	orcid	orcid	NOUN
issue-1197	4	7	:	:	PUNCT
issue-1197	4	8	https://orcid.org/0000-0002-5695-0924	https://orcid.org/0000-0002-5695-0924	NOUN
issue-1197	4	9	researcherid	researcherid	VERB
issue-1197	4	10	:	:	PUNCT
issue-1197	4	11	e-6028	e-6028	PROPN
issue-1197	4	12	-	-	PUNCT
issue-1197	4	13	2018	2018	NUM
issue-1197	4	14	2	2	NUM
issue-1197	4	15	lviv	lviv	PROPN
issue-1197	4	16	polytechnic	polytechnic	ADJ
issue-1197	4	17	national	national	ADJ
issue-1197	4	18	university	university	PROPN
issue-1197	4	19	,	,	PUNCT
issue-1197	4	20	ukraine	ukraine	NOUN
issue-1197	4	21	.	.	PUNCT
issue-1197	5	1	e	e	X
issue-1197	5	2	-	-	NOUN
issue-1197	5	3	mail	mail	NOUN
issue-1197	5	4	:	:	PUNCT
issue-1197	5	5	iryna.i.yaremko@lpnu.ua	iryna.i.yaremko@lpnu.ua	PROPN
issue-1197	5	6	orcid	orcid	PROPN
issue-1197	5	7	:	:	PUNCT
issue-1197	5	8	https://orcid.org/0000-0001-9772-6817	https://orcid.org/0000-0001-9772-6817	PROPN
issue-1197	5	9	researcherid	researcherid	NOUN
issue-1197	5	10	:	:	PUNCT
issue-1197	5	11	r-8740	r-8740	PROPN
issue-1197	5	12	-	-	PUNCT
issue-1197	5	13	2017	2017	NUM
issue-1197	5	14	doi	doi	NOUN
issue-1197	5	15	:	:	PUNCT
issue-1197	5	16	https://doi.org/10.30525/2256-0742/2021-7-3-150-158	https://doi.org/10.30525/2256-0742/2021-7-3-150-158	NOUN
issue-1197	5	17	capital	capital	PROPN
issue-1197	5	18	reserve	reserve	PROPN
issue-1197	5	19	management	management	NOUN
issue-1197	5	20	of	of	ADP
issue-1197	5	21	public	public	ADJ
issue-1197	5	22	companies	company	NOUN
issue-1197	5	23	:	:	PUNCT
issue-1197	5	24	accounting	accounting	NOUN
issue-1197	5	25	tools	tool	NOUN
issue-1197	5	26	as	as	ADP
issue-1197	5	27	information	information	NOUN
issue-1197	5	28	function	function	NOUN
issue-1197	5	29	of	of	ADP
issue-1197	5	30	target	target	NOUN
issue-1197	5	31	mechanism	mechanism	NOUN
issue-1197	5	32	olesia	olesia	PROPN
issue-1197	5	33	lemishovska1	lemishovska1	PROPN
issue-1197	5	34	,	,	PUNCT
issue-1197	5	35	iryna	iryna	NOUN
issue-1197	5	36	yaremko2	yaremko2	NOUN
issue-1197	5	37	abstract	abstract	NOUN
issue-1197	5	38	.	.	PUNCT
issue-1197	6	1	the	the	DET
issue-1197	6	2	purpose	purpose	NOUN
issue-1197	6	3	of	of	ADP
issue-1197	6	4	the	the	DET
issue-1197	6	5	article	article	NOUN
issue-1197	6	6	is	be	AUX
issue-1197	6	7	to	to	PART
issue-1197	6	8	present	present	VERB
issue-1197	6	9	the	the	DET
issue-1197	6	10	financial	financial	ADJ
issue-1197	6	11	and	and	CCONJ
issue-1197	6	12	economic	economic	ADJ
issue-1197	6	13	content	content	NOUN
issue-1197	6	14	and	and	CCONJ
issue-1197	6	15	purpose	purpose	NOUN
issue-1197	6	16	of	of	ADP
issue-1197	6	17	capital	capital	NOUN
issue-1197	6	18	reserves	reserve	NOUN
issue-1197	6	19	,	,	PUNCT
issue-1197	6	20	insurance	insurance	NOUN
issue-1197	6	21	funds	fund	NOUN
issue-1197	6	22	to	to	PART
issue-1197	6	23	ensure	ensure	VERB
issue-1197	6	24	future	future	ADJ
issue-1197	6	25	costs	cost	NOUN
issue-1197	6	26	and	and	CCONJ
issue-1197	6	27	payments	payment	NOUN
issue-1197	6	28	as	as	ADP
issue-1197	6	29	the	the	DET
issue-1197	6	30	main	main	ADJ
issue-1197	6	31	components	component	NOUN
issue-1197	6	32	of	of	ADP
issue-1197	6	33	the	the	DET
issue-1197	6	34	reserve	reserve	NOUN
issue-1197	6	35	system	system	NOUN
issue-1197	6	36	of	of	ADP
issue-1197	6	37	public	public	ADJ
issue-1197	6	38	companies	company	NOUN
issue-1197	6	39	.	.	PUNCT
issue-1197	7	1	the	the	DET
issue-1197	7	2	methods	method	NOUN
issue-1197	7	3	of	of	ADP
issue-1197	7	4	theoretical	theoretical	ADJ
issue-1197	7	5	and	and	CCONJ
issue-1197	7	6	comparative	comparative	ADJ
issue-1197	7	7	analysis	analysis	NOUN
issue-1197	7	8	allowed	allow	VERB
issue-1197	7	9	to	to	PART
issue-1197	7	10	expand	expand	VERB
issue-1197	7	11	the	the	DET
issue-1197	7	12	view	view	NOUN
issue-1197	7	13	of	of	ADP
issue-1197	7	14	the	the	DET
issue-1197	7	15	objects	object	NOUN
issue-1197	7	16	of	of	ADP
issue-1197	7	17	reservation	reservation	NOUN
issue-1197	7	18	in	in	ADP
issue-1197	7	19	the	the	DET
issue-1197	7	20	global	global	ADJ
issue-1197	7	21	space	space	NOUN
issue-1197	7	22	by	by	ADP
issue-1197	7	23	comparing	compare	VERB
issue-1197	7	24	the	the	DET
issue-1197	7	25	norms	norm	NOUN
issue-1197	7	26	of	of	ADP
issue-1197	7	27	international	international	ADJ
issue-1197	7	28	standardization	standardization	NOUN
issue-1197	7	29	of	of	ADP
issue-1197	7	30	financial	financial	ADJ
issue-1197	7	31	reporting	reporting	NOUN
issue-1197	7	32	and	and	CCONJ
issue-1197	7	33	the	the	DET
issue-1197	7	34	mandatory	mandatory	ADJ
issue-1197	7	35	requirements	requirement	NOUN
issue-1197	7	36	of	of	ADP
issue-1197	7	37	individual	individual	ADJ
issue-1197	7	38	states	state	NOUN
issue-1197	7	39	in	in	ADP
issue-1197	7	40	the	the	DET
issue-1197	7	41	field	field	NOUN
issue-1197	7	42	of	of	ADP
issue-1197	7	43	reservation	reservation	NOUN
issue-1197	7	44	.	.	PUNCT
issue-1197	8	1	the	the	DET
issue-1197	8	2	research	research	NOUN
issue-1197	8	3	methodology	methodology	NOUN
issue-1197	8	4	covers	cover	VERB
issue-1197	8	5	the	the	DET
issue-1197	8	6	analysis	analysis	NOUN
issue-1197	8	7	of	of	ADP
issue-1197	8	8	reserved	reserved	ADJ
issue-1197	8	9	sources	source	NOUN
issue-1197	8	10	for	for	ADP
issue-1197	8	11	ukrainian	ukrainian	ADJ
issue-1197	8	12	and	and	CCONJ
issue-1197	8	13	global	global	ADJ
issue-1197	8	14	companies	company	NOUN
issue-1197	8	15	in	in	ADP
issue-1197	8	16	the	the	DET
issue-1197	8	17	context	context	NOUN
issue-1197	8	18	of	of	ADP
issue-1197	8	19	the	the	DET
issue-1197	8	20	large	large	ADJ
issue-1197	8	21	-	-	PUNCT
issue-1197	8	22	scale	scale	NOUN
issue-1197	8	23	socio	socio	NOUN
issue-1197	8	24	-	-	PUNCT
issue-1197	8	25	economic	economic	ADJ
issue-1197	8	26	crisis	crisis	NOUN
issue-1197	8	27	caused	cause	VERB
issue-1197	8	28	by	by	ADP
issue-1197	8	29	the	the	DET
issue-1197	8	30	global	global	ADJ
issue-1197	8	31	covid-19	covid-19	PROPN
issue-1197	8	32	pandemic	pandemic	NOUN
issue-1197	8	33	.	.	PUNCT
issue-1197	9	1	based	base	VERB
issue-1197	9	2	on	on	ADP
issue-1197	9	3	a	a	DET
issue-1197	9	4	comparative	comparative	ADJ
issue-1197	9	5	assessment	assessment	NOUN
issue-1197	9	6	of	of	ADP
issue-1197	9	7	the	the	DET
issue-1197	9	8	potential	potential	NOUN
issue-1197	9	9	of	of	ADP
issue-1197	9	10	reserve	reserve	NOUN
issue-1197	9	11	sources	source	NOUN
issue-1197	9	12	of	of	ADP
issue-1197	9	13	surveyed	survey	VERB
issue-1197	9	14	companies	company	NOUN
issue-1197	9	15	,	,	PUNCT
issue-1197	9	16	reservation	reservation	NOUN
issue-1197	9	17	in	in	ADP
issue-1197	9	18	today	today	NOUN
issue-1197	9	19	’s	’s	PART
issue-1197	9	20	crisis	crisis	NOUN
issue-1197	9	21	economy	economy	NOUN
issue-1197	9	22	and	and	CCONJ
issue-1197	9	23	in	in	ADP
issue-1197	9	24	the	the	DET
issue-1197	9	25	foreseeable	foreseeable	ADJ
issue-1197	9	26	future	future	NOUN
issue-1197	9	27	is	be	AUX
issue-1197	9	28	one	one	NUM
issue-1197	9	29	of	of	ADP
issue-1197	9	30	the	the	DET
issue-1197	9	31	most	most	ADV
issue-1197	9	32	necessary	necessary	ADJ
issue-1197	9	33	and	and	CCONJ
issue-1197	9	34	important	important	ADJ
issue-1197	9	35	means	mean	NOUN
issue-1197	9	36	of	of	ADP
issue-1197	9	37	ensuring	ensure	VERB
issue-1197	9	38	the	the	DET
issue-1197	9	39	stable	stable	ADJ
issue-1197	9	40	operation	operation	NOUN
issue-1197	9	41	of	of	ADP
issue-1197	9	42	socially	socially	ADV
issue-1197	9	43	significant	significant	ADJ
issue-1197	9	44	companies	company	NOUN
issue-1197	9	45	.	.	PUNCT
issue-1197	10	1	the	the	DET
issue-1197	10	2	study	study	NOUN
issue-1197	10	3	of	of	ADP
issue-1197	10	4	regulatory	regulatory	ADJ
issue-1197	10	5	norms	norm	NOUN
issue-1197	10	6	of	of	ADP
issue-1197	10	7	different	different	ADJ
issue-1197	10	8	states	state	NOUN
issue-1197	10	9	and	and	CCONJ
issue-1197	10	10	principles	principle	NOUN
issue-1197	10	11	and	and	CCONJ
issue-1197	10	12	norms	norm	NOUN
issue-1197	10	13	of	of	ADP
issue-1197	10	14	standardization	standardization	NOUN
issue-1197	10	15	of	of	ADP
issue-1197	10	16	public	public	ADJ
issue-1197	10	17	financial	financial	ADJ
issue-1197	10	18	reporting	reporting	NOUN
issue-1197	10	19	led	lead	VERB
issue-1197	10	20	to	to	ADP
issue-1197	10	21	the	the	DET
issue-1197	10	22	conclusion	conclusion	NOUN
issue-1197	10	23	that	that	SCONJ
issue-1197	10	24	for	for	ADP
issue-1197	10	25	internal	internal	ADJ
issue-1197	10	26	management	management	NOUN
issue-1197	10	27	purposes	purpose	NOUN
issue-1197	10	28	and	and	CCONJ
issue-1197	10	29	market	market	NOUN
issue-1197	10	30	counterparties	counterpartie	NOUN
issue-1197	10	31	and	and	CCONJ
issue-1197	10	32	public	public	ADJ
issue-1197	10	33	administration	administration	NOUN
issue-1197	10	34	in	in	ADP
issue-1197	10	35	the	the	DET
issue-1197	10	36	face	face	NOUN
issue-1197	10	37	of	of	ADP
issue-1197	10	38	increasing	increase	VERB
issue-1197	10	39	unpredictability	unpredictability	NOUN
issue-1197	10	40	and	and	CCONJ
issue-1197	10	41	depth	depth	NOUN
issue-1197	10	42	of	of	ADP
issue-1197	10	43	risk	risk	NOUN
issue-1197	10	44	requires	require	VERB
issue-1197	10	45	a	a	DET
issue-1197	10	46	more	more	ADV
issue-1197	10	47	detailed	detailed	ADJ
issue-1197	10	48	and	and	CCONJ
issue-1197	10	49	reliable	reliable	ADJ
issue-1197	10	50	information	information	NOUN
issue-1197	10	51	base	base	NOUN
issue-1197	10	52	on	on	ADP
issue-1197	10	53	existing	exist	VERB
issue-1197	10	54	modern	modern	ADJ
issue-1197	10	55	companies	company	NOUN
issue-1197	10	56	reserved	reserve	VERB
issue-1197	10	57	funds	fund	NOUN
issue-1197	10	58	to	to	PART
issue-1197	10	59	overcome	overcome	VERB
issue-1197	10	60	the	the	DET
issue-1197	10	61	risks	risk	NOUN
issue-1197	10	62	of	of	ADP
issue-1197	10	63	loss	loss	NOUN
issue-1197	10	64	(	(	PUNCT
issue-1197	10	65	reduction	reduction	NOUN
issue-1197	10	66	)	)	PUNCT
issue-1197	10	67	of	of	ADP
issue-1197	10	68	capital	capital	NOUN
issue-1197	10	69	.	.	PUNCT
issue-1197	11	1	the	the	DET
issue-1197	11	2	practical	practical	ADJ
issue-1197	11	3	consequences	consequence	NOUN
issue-1197	11	4	of	of	ADP
issue-1197	11	5	weak	weak	ADJ
issue-1197	11	6	imperatives	imperative	NOUN
issue-1197	11	7	on	on	ADP
issue-1197	11	8	the	the	DET
issue-1197	11	9	obligation	obligation	NOUN
issue-1197	11	10	to	to	PART
issue-1197	11	11	create	create	VERB
issue-1197	11	12	reservation	reservation	NOUN
issue-1197	11	13	facilities	facility	NOUN
issue-1197	11	14	have	have	AUX
issue-1197	11	15	been	be	AUX
issue-1197	11	16	reflected	reflect	VERB
issue-1197	11	17	in	in	ADP
issue-1197	11	18	the	the	DET
issue-1197	11	19	allocation	allocation	NOUN
issue-1197	11	20	of	of	ADP
issue-1197	11	21	subsidies	subsidy	NOUN
issue-1197	11	22	from	from	ADP
issue-1197	11	23	the	the	DET
issue-1197	11	24	state	state	NOUN
issue-1197	11	25	budgets	budget	NOUN
issue-1197	11	26	of	of	ADP
issue-1197	11	27	different	different	ADJ
issue-1197	11	28	countries	country	NOUN
issue-1197	11	29	to	to	ADP
issue-1197	11	30	commercial	commercial	ADJ
issue-1197	11	31	structures	structure	NOUN
issue-1197	11	32	in	in	ADP
issue-1197	11	33	many	many	ADJ
issue-1197	11	34	areas	area	NOUN
issue-1197	11	35	of	of	ADP
issue-1197	11	36	the	the	DET
issue-1197	11	37	economy	economy	NOUN
issue-1197	11	38	.	.	PUNCT
issue-1197	12	1	the	the	DET
issue-1197	12	2	existing	exist	VERB
issue-1197	12	3	issues	issue	NOUN
issue-1197	12	4	actualize	actualize	VERB
issue-1197	12	5	multi	multi	ADJ
issue-1197	12	6	-	-	ADJ
issue-1197	12	7	vector	vector	ADJ
issue-1197	12	8	developments	development	NOUN
issue-1197	12	9	in	in	ADP
issue-1197	12	10	the	the	DET
issue-1197	12	11	system	system	NOUN
issue-1197	12	12	of	of	ADP
issue-1197	12	13	interdisciplinary	interdisciplinary	ADJ
issue-1197	12	14	research	research	NOUN
issue-1197	12	15	,	,	PUNCT
issue-1197	12	16	which	which	PRON
issue-1197	12	17	substantiates	substantiate	VERB
issue-1197	12	18	the	the	DET
issue-1197	12	19	scientific	scientific	ADJ
issue-1197	12	20	legitimacy	legitimacy	NOUN
issue-1197	12	21	and	and	CCONJ
issue-1197	12	22	relevance	relevance	NOUN
issue-1197	12	23	of	of	ADP
issue-1197	12	24	our	our	PRON
issue-1197	12	25	study	study	NOUN
issue-1197	12	26	.	.	PUNCT
issue-1197	13	1	the	the	DET
issue-1197	13	2	results	result	NOUN
issue-1197	13	3	of	of	ADP
issue-1197	13	4	analytical	analytical	ADJ
issue-1197	13	5	and	and	CCONJ
issue-1197	13	6	logical	logical	ADJ
issue-1197	13	7	approaches	approach	NOUN
issue-1197	13	8	in	in	ADP
issue-1197	13	9	assessing	assess	VERB
issue-1197	13	10	the	the	DET
issue-1197	13	11	state	state	NOUN
issue-1197	13	12	of	of	ADP
issue-1197	13	13	backup	backup	ADJ
issue-1197	13	14	support	support	NOUN
issue-1197	13	15	for	for	ADP
issue-1197	13	16	ukrainian	ukrainian	ADJ
issue-1197	13	17	and	and	CCONJ
issue-1197	13	18	well	well	ADV
issue-1197	13	19	-	-	PUNCT
issue-1197	13	20	known	know	VERB
issue-1197	13	21	international	international	ADJ
issue-1197	13	22	companies	company	NOUN
issue-1197	13	23	became	become	VERB
issue-1197	13	24	the	the	DET
issue-1197	13	25	basis	basis	NOUN
issue-1197	13	26	for	for	ADP
issue-1197	13	27	obtaining	obtain	VERB
issue-1197	13	28	evidence	evidence	NOUN
issue-1197	13	29	and	and	CCONJ
issue-1197	13	30	arguments	argument	NOUN
issue-1197	13	31	in	in	ADP
issue-1197	13	32	formulating	formulate	VERB
issue-1197	13	33	the	the	DET
issue-1197	13	34	parameters	parameter	NOUN
issue-1197	13	35	of	of	ADP
issue-1197	13	36	adequate	adequate	ADJ
issue-1197	13	37	information	information	NOUN
issue-1197	13	38	for	for	ADP
issue-1197	13	39	the	the	DET
issue-1197	13	40	current	current	ADJ
issue-1197	13	41	needs	need	NOUN
issue-1197	13	42	of	of	ADP
issue-1197	13	43	targeted	target	VERB
issue-1197	13	44	management	management	NOUN
issue-1197	13	45	of	of	ADP
issue-1197	13	46	backup	backup	ADJ
issue-1197	13	47	processes	process	NOUN
issue-1197	13	48	.	.	PUNCT
issue-1197	14	1	the	the	DET
issue-1197	14	2	methods	method	NOUN
issue-1197	14	3	of	of	ADP
issue-1197	14	4	verification	verification	NOUN
issue-1197	14	5	of	of	ADP
issue-1197	14	6	reserve	reserve	NOUN
issue-1197	14	7	system	system	NOUN
issue-1197	14	8	components	component	NOUN
issue-1197	14	9	proposed	propose	VERB
issue-1197	14	10	in	in	ADP
issue-1197	14	11	this	this	DET
issue-1197	14	12	study	study	NOUN
issue-1197	14	13	can	can	AUX
issue-1197	14	14	be	be	AUX
issue-1197	14	15	used	use	VERB
issue-1197	14	16	to	to	PART
issue-1197	14	17	establish	establish	VERB
issue-1197	14	18	general	general	ADJ
issue-1197	14	19	trends	trend	NOUN
issue-1197	14	20	in	in	ADP
issue-1197	14	21	the	the	DET
issue-1197	14	22	development	development	NOUN
issue-1197	14	23	of	of	ADP
issue-1197	14	24	information	information	NOUN
issue-1197	14	25	parameters	parameter	NOUN
issue-1197	14	26	(	(	PUNCT
issue-1197	14	27	accounting	accounting	NOUN
issue-1197	14	28	and	and	CCONJ
issue-1197	14	29	public	public	ADJ
issue-1197	14	30	reporting	reporting	NOUN
issue-1197	14	31	system	system	NOUN
issue-1197	14	32	)	)	PUNCT
issue-1197	14	33	in	in	ADP
issue-1197	14	34	the	the	DET
issue-1197	14	35	field	field	NOUN
issue-1197	14	36	of	of	ADP
issue-1197	14	37	reserve	reserve	NOUN
issue-1197	14	38	management	management	NOUN
issue-1197	14	39	and	and	CCONJ
issue-1197	14	40	future	future	ADJ
issue-1197	14	41	losses	loss	NOUN
issue-1197	14	42	(	(	PUNCT
issue-1197	14	43	reduction	reduction	NOUN
issue-1197	14	44	)	)	PUNCT
issue-1197	14	45	of	of	ADP
issue-1197	14	46	capital	capital	NOUN
issue-1197	14	47	of	of	ADP
issue-1197	14	48	modern	modern	ADJ
issue-1197	14	49	public	public	ADJ
issue-1197	14	50	companies	company	NOUN
issue-1197	14	51	.	.	PUNCT
issue-1197	15	1	key	key	ADJ
issue-1197	15	2	words	word	NOUN
issue-1197	15	3	:	:	PUNCT
issue-1197	15	4	management	management	NOUN
issue-1197	15	5	,	,	PUNCT
issue-1197	15	6	company	company	NOUN
issue-1197	15	7	,	,	PUNCT
issue-1197	15	8	equity	equity	NOUN
issue-1197	15	9	,	,	PUNCT
issue-1197	15	10	reserves	reserve	NOUN
issue-1197	15	11	,	,	PUNCT
issue-1197	15	12	trust	trust	NOUN
issue-1197	15	13	funds	fund	NOUN
issue-1197	15	14	and	and	CCONJ
issue-1197	15	15	provision	provision	NOUN
issue-1197	15	16	,	,	PUNCT
issue-1197	15	17	formation	formation	NOUN
issue-1197	15	18	,	,	PUNCT
issue-1197	15	19	use	use	NOUN
issue-1197	15	20	,	,	PUNCT
issue-1197	15	21	accounting	accounting	NOUN
issue-1197	15	22	and	and	CCONJ
issue-1197	15	23	analytical	analytical	ADJ
issue-1197	15	24	support	support	NOUN
issue-1197	15	25	.	.	PUNCT
issue-1197	16	1	jel	jel	PROPN
issue-1197	16	2	classification	classification	NOUN
issue-1197	16	3	:	:	PUNCT
issue-1197	16	4	g32	g32	NOUN
issue-1197	16	5	,	,	PUNCT
issue-1197	16	6	м41	м41	NOUN
issue-1197	16	7	1	1	NUM
issue-1197	16	8	.	.	PUNCT
issue-1197	16	9	introduction	introduction	NOUN
issue-1197	16	10	the	the	DET
issue-1197	16	11	market	market	NOUN
issue-1197	16	12	management	management	NOUN
issue-1197	16	13	system	system	NOUN
issue-1197	16	14	always	always	ADV
issue-1197	16	15	includes	include	VERB
issue-1197	16	16	various	various	ADJ
issue-1197	16	17	risks	risk	NOUN
issue-1197	16	18	in	in	ADP
issue-1197	16	19	the	the	DET
issue-1197	16	20	process	process	NOUN
issue-1197	16	21	of	of	ADP
issue-1197	16	22	conducting	conduct	VERB
issue-1197	16	23	their	their	PRON
issue-1197	16	24	financial	financial	ADJ
issue-1197	16	25	,	,	PUNCT
issue-1197	16	26	investment	investment	NOUN
issue-1197	16	27	and	and	CCONJ
issue-1197	16	28	economic	economic	ADJ
issue-1197	16	29	activities	activity	NOUN
issue-1197	16	30	.	.	PUNCT
issue-1197	17	1	the	the	DET
issue-1197	17	2	degree	degree	NOUN
issue-1197	17	3	and	and	CCONJ
issue-1197	17	4	strength	strength	NOUN
issue-1197	17	5	of	of	ADP
issue-1197	17	6	the	the	DET
issue-1197	17	7	negative	negative	ADJ
issue-1197	17	8	factors	factor	NOUN
issue-1197	17	9	of	of	ADP
issue-1197	17	10	the	the	DET
issue-1197	17	11	external	external	ADJ
issue-1197	17	12	(	(	PUNCT
issue-1197	17	13	general	general	ADJ
issue-1197	17	14	economic	economic	ADJ
issue-1197	17	15	)	)	PUNCT
issue-1197	17	16	environment	environment	NOUN
issue-1197	17	17	on	on	ADP
issue-1197	17	18	the	the	DET
issue-1197	17	19	stable	stable	ADJ
issue-1197	17	20	functioning	functioning	NOUN
issue-1197	17	21	of	of	ADP
issue-1197	17	22	economic	economic	ADJ
issue-1197	17	23	systems	system	NOUN
issue-1197	17	24	are	be	AUX
issue-1197	17	25	different	different	ADJ
issue-1197	17	26	at	at	ADP
issue-1197	17	27	different	different	ADJ
issue-1197	17	28	stages	stage	NOUN
issue-1197	17	29	of	of	ADP
issue-1197	17	30	the	the	DET
issue-1197	17	31	global	global	ADJ
issue-1197	17	32	and	and	CCONJ
issue-1197	17	33	national	national	ADJ
issue-1197	17	34	environment	environment	NOUN
issue-1197	17	35	.	.	PUNCT
issue-1197	18	1	the	the	DET
issue-1197	18	2	dynamism	dynamism	NOUN
issue-1197	18	3	of	of	ADP
issue-1197	18	4	modern	modern	ADJ
issue-1197	18	5	processes	process	NOUN
issue-1197	18	6	of	of	ADP
issue-1197	18	7	globalization	globalization	NOUN
issue-1197	18	8	and	and	CCONJ
issue-1197	18	9	concentration	concentration	NOUN
issue-1197	18	10	of	of	ADP
issue-1197	18	11	capital	capital	NOUN
issue-1197	18	12	is	be	AUX
issue-1197	18	13	accompanied	accompany	VERB
issue-1197	18	14	by	by	ADP
issue-1197	18	15	the	the	DET
issue-1197	18	16	high	high	ADJ
issue-1197	18	17	complexity	complexity	NOUN
issue-1197	18	18	of	of	ADP
issue-1197	18	19	civilizational	civilizational	ADJ
issue-1197	18	20	changes	change	NOUN
issue-1197	18	21	,	,	PUNCT
issue-1197	18	22	which	which	PRON
issue-1197	18	23	carry	carry	VERB
issue-1197	18	24	new	new	ADJ
issue-1197	18	25	risks	risk	NOUN
issue-1197	18	26	with	with	ADP
issue-1197	18	27	them	they	PRON
issue-1197	18	28	.	.	PUNCT
issue-1197	19	1	increased	increase	VERB
issue-1197	19	2	competition	competition	NOUN
issue-1197	19	3	forces	force	VERB
issue-1197	19	4	the	the	DET
issue-1197	19	5	company	company	NOUN
issue-1197	19	6	to	to	PART
issue-1197	19	7	change	change	VERB
issue-1197	19	8	the	the	DET
issue-1197	19	9	baltic	baltic	ADJ
issue-1197	19	10	journal	journal	PROPN
issue-1197	19	11	of	of	ADP
issue-1197	19	12	economic	economic	ADJ
issue-1197	19	13	studies	study	NOUN
issue-1197	19	14	151	151	NUM
issue-1197	19	15	vol	vol	NOUN
issue-1197	19	16	.	.	PUNCT
issue-1197	20	1	7	7	NUM
issue-1197	20	2	,	,	PUNCT
issue-1197	20	3	no	no	INTJ
issue-1197	20	4	.	.	NOUN
issue-1197	20	5	3	3	NUM
issue-1197	20	6	,	,	PUNCT
issue-1197	20	7	2021	2021	NUM
issue-1197	20	8	format	format	NOUN
issue-1197	20	9	of	of	ADP
issue-1197	20	10	its	its	PRON
issue-1197	20	11	operation	operation	NOUN
issue-1197	20	12	,	,	PUNCT
issue-1197	20	13	which	which	PRON
issue-1197	20	14	requires	require	VERB
issue-1197	20	15	additional	additional	ADJ
issue-1197	20	16	costs	cost	NOUN
issue-1197	20	17	for	for	ADP
issue-1197	20	18	the	the	DET
issue-1197	20	19	modernization	modernization	NOUN
issue-1197	20	20	of	of	ADP
issue-1197	20	21	production	production	NOUN
issue-1197	20	22	and	and	CCONJ
issue-1197	20	23	management	management	NOUN
issue-1197	20	24	processes	process	NOUN
issue-1197	20	25	.	.	PUNCT
issue-1197	21	1	the	the	DET
issue-1197	21	2	economic	economic	ADJ
issue-1197	21	3	crisis	crisis	NOUN
issue-1197	21	4	of	of	ADP
issue-1197	21	5	2008	2008	NUM
issue-1197	21	6	-	-	SYM
issue-1197	21	7	2011	2011	NUM
issue-1197	21	8	showed	show	VERB
issue-1197	21	9	a	a	DET
issue-1197	21	10	lack	lack	NOUN
issue-1197	21	11	of	of	ADP
issue-1197	21	12	attention	attention	NOUN
issue-1197	21	13	(	(	PUNCT
issue-1197	21	14	theory	theory	NOUN
issue-1197	21	15	and	and	CCONJ
issue-1197	21	16	practice	practice	NOUN
issue-1197	21	17	)	)	PUNCT
issue-1197	21	18	to	to	ADP
issue-1197	21	19	the	the	DET
issue-1197	21	20	formation	formation	NOUN
issue-1197	21	21	of	of	ADP
issue-1197	21	22	companies	company	NOUN
issue-1197	21	23	’	'	PUNCT
issue-1197	21	24	own	own	ADJ
issue-1197	21	25	insurance	insurance	NOUN
issue-1197	21	26	and	and	CCONJ
issue-1197	21	27	stabilization	stabilization	NOUN
issue-1197	21	28	funds	fund	NOUN
issue-1197	21	29	,	,	PUNCT
issue-1197	21	30	many	many	ADJ
issue-1197	21	31	of	of	ADP
issue-1197	21	32	which	which	PRON
issue-1197	21	33	were	be	AUX
issue-1197	21	34	allocated	allocate	VERB
issue-1197	21	35	budget	budget	NOUN
issue-1197	21	36	support	support	NOUN
issue-1197	21	37	.	.	PUNCT
issue-1197	22	1	to	to	PART
issue-1197	22	2	overcome	overcome	VERB
issue-1197	22	3	systemic	systemic	ADJ
issue-1197	22	4	risks	risk	NOUN
issue-1197	22	5	and	and	CCONJ
issue-1197	22	6	ensure	ensure	VERB
issue-1197	22	7	stable	stable	ADJ
issue-1197	22	8	operations	operation	NOUN
issue-1197	22	9	in	in	ADP
issue-1197	22	10	the	the	DET
issue-1197	22	11	practice	practice	NOUN
issue-1197	22	12	of	of	ADP
issue-1197	22	13	many	many	ADJ
issue-1197	22	14	companies	company	NOUN
issue-1197	22	15	introduced	introduce	VERB
issue-1197	22	16	adequate	adequate	ADJ
issue-1197	22	17	to	to	ADP
issue-1197	22	18	the	the	DET
issue-1197	22	19	specifics	specific	NOUN
issue-1197	22	20	of	of	ADP
issue-1197	22	21	their	their	PRON
issue-1197	22	22	activities	activity	NOUN
issue-1197	22	23	concept	concept	NOUN
issue-1197	22	24	of	of	ADP
issue-1197	22	25	crisis	crisis	NOUN
issue-1197	22	26	management	management	NOUN
issue-1197	22	27	,	,	PUNCT
issue-1197	22	28	a	a	DET
issue-1197	22	29	component	component	NOUN
issue-1197	22	30	of	of	ADP
issue-1197	22	31	any	any	PRON
issue-1197	22	32	of	of	ADP
issue-1197	22	33	them	they	PRON
issue-1197	22	34	was	be	AUX
issue-1197	22	35	to	to	PART
issue-1197	22	36	create	create	VERB
issue-1197	22	37	different	different	ADJ
issue-1197	22	38	types	type	NOUN
issue-1197	22	39	of	of	ADP
issue-1197	22	40	reserves	reserve	NOUN
issue-1197	22	41	to	to	PART
issue-1197	22	42	cover	cover	VERB
issue-1197	22	43	possible	possible	ADJ
issue-1197	22	44	future	future	ADJ
issue-1197	22	45	losses	loss	NOUN
issue-1197	22	46	(	(	PUNCT
issue-1197	22	47	reduction	reduction	NOUN
issue-1197	22	48	)	)	PUNCT
issue-1197	22	49	of	of	ADP
issue-1197	22	50	their	their	PRON
issue-1197	22	51	capital	capital	NOUN
issue-1197	22	52	.	.	PUNCT
issue-1197	23	1	in	in	ADP
issue-1197	23	2	today	today	NOUN
issue-1197	23	3	’s	’s	PART
issue-1197	23	4	conditions	condition	NOUN
issue-1197	23	5	of	of	ADP
issue-1197	23	6	stagnation	stagnation	NOUN
issue-1197	23	7	and	and	CCONJ
issue-1197	23	8	recession	recession	NOUN
issue-1197	23	9	of	of	ADP
issue-1197	23	10	global	global	ADJ
issue-1197	23	11	and	and	CCONJ
issue-1197	23	12	national	national	ADJ
issue-1197	23	13	economies	economy	NOUN
issue-1197	23	14	,	,	PUNCT
issue-1197	23	15	the	the	DET
issue-1197	23	16	creation	creation	NOUN
issue-1197	23	17	of	of	ADP
issue-1197	23	18	companies	company	NOUN
issue-1197	23	19	’	'	PUNCT
issue-1197	23	20	own	own	ADJ
issue-1197	23	21	reserve	reserve	NOUN
issue-1197	23	22	system	system	NOUN
issue-1197	23	23	is	be	AUX
issue-1197	23	24	of	of	ADP
issue-1197	23	25	particular	particular	ADJ
issue-1197	23	26	importance	importance	NOUN
issue-1197	23	27	.	.	PUNCT
issue-1197	24	1	the	the	DET
issue-1197	24	2	cardinal	cardinal	ADJ
issue-1197	24	3	mines	mine	NOUN
issue-1197	24	4	in	in	ADP
issue-1197	24	5	the	the	DET
issue-1197	24	6	market	market	NOUN
issue-1197	24	7	system	system	NOUN
issue-1197	24	8	,	,	PUNCT
issue-1197	24	9	the	the	DET
issue-1197	24	10	social	social	ADJ
issue-1197	24	11	environment	environment	NOUN
issue-1197	24	12	and	and	CCONJ
issue-1197	24	13	the	the	DET
issue-1197	24	14	loss	loss	NOUN
issue-1197	24	15	by	by	ADP
issue-1197	24	16	companies	company	NOUN
issue-1197	24	17	of	of	ADP
issue-1197	24	18	part	part	NOUN
issue-1197	24	19	of	of	ADP
issue-1197	24	20	the	the	DET
issue-1197	24	21	capital	capital	NOUN
issue-1197	24	22	for	for	ADP
issue-1197	24	23	measures	measure	NOUN
issue-1197	24	24	to	to	PART
issue-1197	24	25	combat	combat	VERB
issue-1197	24	26	the	the	DET
issue-1197	24	27	global	global	ADJ
issue-1197	24	28	pandemic	pandemic	NOUN
issue-1197	24	29	indicate	indicate	VERB
issue-1197	24	30	the	the	DET
issue-1197	24	31	need	need	NOUN
issue-1197	24	32	to	to	PART
issue-1197	24	33	create	create	VERB
issue-1197	24	34	reserve	reserve	NOUN
issue-1197	24	35	and	and	CCONJ
issue-1197	24	36	insurance	insurance	NOUN
issue-1197	24	37	funds	fund	NOUN
issue-1197	24	38	.	.	PUNCT
issue-1197	25	1	an	an	DET
issue-1197	25	2	additional	additional	ADJ
issue-1197	25	3	argument	argument	NOUN
issue-1197	25	4	for	for	ADP
issue-1197	25	5	such	such	ADJ
issue-1197	25	6	management	management	NOUN
issue-1197	25	7	measures	measure	NOUN
issue-1197	25	8	is	be	AUX
issue-1197	25	9	the	the	DET
issue-1197	25	10	weak	weak	ADJ
issue-1197	25	11	outlines	outline	NOUN
issue-1197	25	12	of	of	ADP
issue-1197	25	13	the	the	DET
issue-1197	25	14	expected	expect	VERB
issue-1197	25	15	future	future	ADJ
issue-1197	25	16	state	state	NOUN
issue-1197	25	17	of	of	ADP
issue-1197	25	18	the	the	DET
issue-1197	25	19	economic	economic	ADJ
issue-1197	25	20	space	space	NOUN
issue-1197	25	21	.	.	PUNCT
issue-1197	26	1	the	the	DET
issue-1197	26	2	above	above	ADJ
issue-1197	26	3	and	and	CCONJ
issue-1197	26	4	other	other	ADJ
issue-1197	26	5	factors	factor	NOUN
issue-1197	26	6	completely	completely	ADV
issue-1197	26	7	differently	differently	ADV
issue-1197	26	8	focus	focus	VERB
issue-1197	26	9	the	the	DET
issue-1197	26	10	projection	projection	NOUN
issue-1197	26	11	of	of	ADP
issue-1197	26	12	economics	economic	NOUN
issue-1197	26	13	and	and	CCONJ
issue-1197	26	14	management	management	NOUN
issue-1197	26	15	science	science	NOUN
issue-1197	26	16	on	on	ADP
issue-1197	26	17	the	the	DET
issue-1197	26	18	creation	creation	NOUN
issue-1197	26	19	of	of	ADP
issue-1197	26	20	companies	company	NOUN
issue-1197	26	21	of	of	ADP
issue-1197	26	22	any	any	DET
issue-1197	26	23	national	national	ADJ
issue-1197	26	24	economies	economy	NOUN
issue-1197	26	25	with	with	ADP
issue-1197	26	26	their	their	PRON
issue-1197	26	27	own	own	ADJ
issue-1197	26	28	backup	backup	NOUN
issue-1197	26	29	systems	system	NOUN
issue-1197	26	30	.	.	PUNCT
issue-1197	27	1	in	in	ADP
issue-1197	27	2	this	this	DET
issue-1197	27	3	article	article	NOUN
issue-1197	27	4	we	we	PRON
issue-1197	27	5	emphasize	emphasize	VERB
issue-1197	27	6	that	that	SCONJ
issue-1197	27	7	only	only	ADV
issue-1197	27	8	such	such	DET
issue-1197	27	9	a	a	DET
issue-1197	27	10	backup	backup	ADJ
issue-1197	27	11	system	system	NOUN
issue-1197	27	12	can	can	AUX
issue-1197	27	13	be	be	AUX
issue-1197	27	14	effective	effective	ADJ
issue-1197	27	15	in	in	ADP
issue-1197	27	16	practice	practice	NOUN
issue-1197	27	17	,	,	PUNCT
issue-1197	27	18	which	which	PRON
issue-1197	27	19	really	really	ADV
issue-1197	27	20	contains	contain	VERB
issue-1197	27	21	the	the	DET
issue-1197	27	22	productive	productive	ADJ
issue-1197	27	23	power	power	NOUN
issue-1197	27	24	of	of	ADP
issue-1197	27	25	economic	economic	ADJ
issue-1197	27	26	resources	resource	NOUN
issue-1197	27	27	allocated	allocate	VERB
issue-1197	27	28	for	for	ADP
issue-1197	27	29	this	this	DET
issue-1197	27	30	type	type	NOUN
issue-1197	27	31	of	of	ADP
issue-1197	27	32	targeted	target	VERB
issue-1197	27	33	measures	measure	NOUN
issue-1197	27	34	.	.	PUNCT
issue-1197	28	1	only	only	ADV
issue-1197	28	2	in	in	ADP
issue-1197	28	3	this	this	DET
issue-1197	28	4	case	case	NOUN
issue-1197	28	5	,	,	PUNCT
issue-1197	28	6	the	the	DET
issue-1197	28	7	reserved	reserved	ADJ
issue-1197	28	8	sources	source	NOUN
issue-1197	28	9	become	become	VERB
issue-1197	28	10	a	a	DET
issue-1197	28	11	guarantee	guarantee	NOUN
issue-1197	28	12	of	of	ADP
issue-1197	28	13	protection	protection	NOUN
issue-1197	28	14	not	not	PART
issue-1197	28	15	only	only	ADV
issue-1197	28	16	of	of	ADP
issue-1197	28	17	the	the	DET
issue-1197	28	18	interests	interest	NOUN
issue-1197	28	19	of	of	ADP
issue-1197	28	20	the	the	DET
issue-1197	28	21	owners	owner	NOUN
issue-1197	28	22	(	(	PUNCT
issue-1197	28	23	equity	equity	NOUN
issue-1197	28	24	of	of	ADP
issue-1197	28	25	the	the	DET
issue-1197	28	26	company	company	NOUN
issue-1197	28	27	)	)	PUNCT
issue-1197	28	28	,	,	PUNCT
issue-1197	28	29	but	but	CCONJ
issue-1197	28	30	also	also	ADV
issue-1197	28	31	the	the	DET
issue-1197	28	32	attracted	attract	VERB
issue-1197	28	33	capital	capital	NOUN
issue-1197	28	34	of	of	ADP
issue-1197	28	35	investors	investor	NOUN
issue-1197	28	36	and	and	CCONJ
issue-1197	28	37	creditors	creditor	NOUN
issue-1197	28	38	.	.	PUNCT
issue-1197	29	1	in	in	ADP
issue-1197	29	2	many	many	ADJ
issue-1197	29	3	cases	case	NOUN
issue-1197	29	4	,	,	PUNCT
issue-1197	29	5	the	the	DET
issue-1197	29	6	reserve	reserve	NOUN
issue-1197	29	7	and	and	CCONJ
issue-1197	29	8	insurance	insurance	NOUN
issue-1197	29	9	funds	fund	NOUN
issue-1197	29	10	presented	present	VERB
issue-1197	29	11	by	by	ADP
issue-1197	29	12	companies	company	NOUN
issue-1197	29	13	are	be	AUX
issue-1197	29	14	fictitious	fictitious	ADJ
issue-1197	29	15	because	because	SCONJ
issue-1197	29	16	they	they	PRON
issue-1197	29	17	are	be	AUX
issue-1197	29	18	not	not	PART
issue-1197	29	19	backed	back	VERB
issue-1197	29	20	by	by	ADP
issue-1197	29	21	real	real	ADJ
issue-1197	29	22	assets	asset	NOUN
issue-1197	29	23	.	.	PUNCT
issue-1197	30	1	the	the	DET
issue-1197	30	2	novelty	novelty	NOUN
issue-1197	30	3	of	of	ADP
issue-1197	30	4	our	our	PRON
issue-1197	30	5	study	study	NOUN
issue-1197	30	6	is	be	AUX
issue-1197	30	7	the	the	DET
issue-1197	30	8	substantiation	substantiation	NOUN
issue-1197	30	9	of	of	ADP
issue-1197	30	10	a	a	DET
issue-1197	30	11	different	different	ADJ
issue-1197	30	12	view	view	NOUN
issue-1197	30	13	of	of	ADP
issue-1197	30	14	the	the	DET
issue-1197	30	15	reserve	reserve	NOUN
issue-1197	30	16	system	system	NOUN
issue-1197	30	17	of	of	ADP
issue-1197	30	18	a	a	DET
issue-1197	30	19	modern	modern	ADJ
issue-1197	30	20	company	company	NOUN
issue-1197	30	21	,	,	PUNCT
issue-1197	30	22	which	which	PRON
issue-1197	30	23	is	be	AUX
issue-1197	30	24	confirmed	confirm	VERB
issue-1197	30	25	by	by	ADP
issue-1197	30	26	analytical	analytical	ADJ
issue-1197	30	27	reviews	review	NOUN
issue-1197	30	28	of	of	ADP
issue-1197	30	29	the	the	DET
issue-1197	30	30	state	state	NOUN
issue-1197	30	31	of	of	ADP
issue-1197	30	32	reserves	reserve	NOUN
issue-1197	30	33	in	in	ADP
issue-1197	30	34	ukrainian	ukrainian	ADJ
issue-1197	30	35	and	and	CCONJ
issue-1197	30	36	multinational	multinational	ADJ
issue-1197	30	37	companies	company	NOUN
issue-1197	30	38	,	,	PUNCT
issue-1197	30	39	the	the	DET
issue-1197	30	40	content	content	NOUN
issue-1197	30	41	of	of	ADP
issue-1197	30	42	mandatory	mandatory	ADJ
issue-1197	30	43	regulations	regulation	NOUN
issue-1197	30	44	of	of	ADP
issue-1197	30	45	different	different	ADJ
issue-1197	30	46	states	state	NOUN
issue-1197	30	47	on	on	ADP
issue-1197	30	48	the	the	DET
issue-1197	30	49	obligation	obligation	NOUN
issue-1197	30	50	to	to	PART
issue-1197	30	51	reserve	reserve	VERB
issue-1197	30	52	funds	fund	NOUN
issue-1197	30	53	by	by	ADP
issue-1197	30	54	national	national	ADJ
issue-1197	30	55	entities	entity	NOUN
issue-1197	30	56	.	.	PUNCT
issue-1197	31	1	the	the	DET
issue-1197	31	2	conceptual	conceptual	ADJ
issue-1197	31	3	bases	basis	NOUN
issue-1197	31	4	of	of	ADP
issue-1197	31	5	development	development	NOUN
issue-1197	31	6	of	of	ADP
issue-1197	31	7	information	information	NOUN
issue-1197	31	8	support	support	NOUN
issue-1197	31	9	of	of	ADP
issue-1197	31	10	processes	process	NOUN
issue-1197	31	11	of	of	ADP
issue-1197	31	12	management	management	NOUN
issue-1197	31	13	of	of	ADP
issue-1197	31	14	reserves	reserve	NOUN
issue-1197	31	15	offered	offer	VERB
issue-1197	31	16	in	in	ADP
issue-1197	31	17	our	our	PRON
issue-1197	31	18	research	research	NOUN
issue-1197	31	19	are	be	AUX
issue-1197	31	20	constructed	construct	VERB
issue-1197	31	21	on	on	ADP
issue-1197	31	22	the	the	DET
issue-1197	31	23	basis	basis	NOUN
issue-1197	31	24	of	of	ADP
issue-1197	31	25	a	a	DET
issue-1197	31	26	real	real	ADJ
issue-1197	31	27	condition	condition	NOUN
issue-1197	31	28	of	of	ADP
issue-1197	31	29	modern	modern	ADJ
issue-1197	31	30	global	global	ADJ
issue-1197	31	31	and	and	CCONJ
issue-1197	31	32	national	national	ADJ
issue-1197	31	33	social	social	ADJ
issue-1197	31	34	and	and	CCONJ
issue-1197	31	35	economic	economic	ADJ
issue-1197	31	36	environment	environment	NOUN
issue-1197	31	37	and	and	CCONJ
issue-1197	31	38	projections	projection	NOUN
issue-1197	31	39	on	on	ADP
issue-1197	31	40	its	its	PRON
issue-1197	31	41	uncertainty	uncertainty	NOUN
issue-1197	31	42	in	in	ADP
issue-1197	31	43	the	the	DET
issue-1197	31	44	foreseeable	foreseeable	ADJ
issue-1197	31	45	future	future	NOUN
issue-1197	31	46	.	.	PUNCT
issue-1197	32	1	the	the	DET
issue-1197	32	2	acquisition	acquisition	NOUN
issue-1197	32	3	of	of	ADP
issue-1197	32	4	modern	modern	ADJ
issue-1197	32	5	subjects	subject	NOUN
issue-1197	32	6	of	of	ADP
issue-1197	32	7	market	market	NOUN
issue-1197	32	8	economy	economy	NOUN
issue-1197	32	9	(	(	PUNCT
issue-1197	32	10	companies	company	NOUN
issue-1197	32	11	,	,	PUNCT
issue-1197	32	12	corporations	corporation	NOUN
issue-1197	32	13	)	)	PUNCT
issue-1197	32	14	of	of	ADP
issue-1197	32	15	increasing	increase	VERB
issue-1197	32	16	social	social	ADJ
issue-1197	32	17	importance	importance	NOUN
issue-1197	32	18	objectively	objectively	ADV
issue-1197	32	19	necessitates	necessitate	VERB
issue-1197	32	20	the	the	DET
issue-1197	32	21	formation	formation	NOUN
issue-1197	32	22	of	of	ADP
issue-1197	32	23	reserves	reserve	NOUN
issue-1197	32	24	of	of	ADP
issue-1197	32	25	socio	socio	NOUN
issue-1197	32	26	-	-	PUNCT
issue-1197	32	27	economic	economic	ADJ
issue-1197	32	28	nature	nature	NOUN
issue-1197	32	29	,	,	PUNCT
issue-1197	32	30	which	which	PRON
issue-1197	32	31	is	be	AUX
issue-1197	32	32	one	one	NUM
issue-1197	32	33	of	of	ADP
issue-1197	32	34	the	the	DET
issue-1197	32	35	problematic	problematic	ADJ
issue-1197	32	36	components	component	NOUN
issue-1197	32	37	of	of	ADP
issue-1197	32	38	the	the	DET
issue-1197	32	39	research	research	NOUN
issue-1197	32	40	topic	topic	NOUN
issue-1197	32	41	.	.	PUNCT
issue-1197	33	1	the	the	DET
issue-1197	33	2	relevance	relevance	NOUN
issue-1197	33	3	of	of	ADP
issue-1197	33	4	our	our	PRON
issue-1197	33	5	study	study	NOUN
issue-1197	33	6	is	be	AUX
issue-1197	33	7	based	base	VERB
issue-1197	33	8	on	on	ADP
issue-1197	33	9	real	real	ADJ
issue-1197	33	10	problems	problem	NOUN
issue-1197	33	11	in	in	ADP
issue-1197	33	12	the	the	DET
issue-1197	33	13	management	management	NOUN
issue-1197	33	14	of	of	ADP
issue-1197	33	15	stable	stable	ADJ
issue-1197	33	16	operation	operation	NOUN
issue-1197	33	17	of	of	ADP
issue-1197	33	18	modern	modern	ADJ
issue-1197	33	19	companies	company	NOUN
issue-1197	33	20	,	,	PUNCT
issue-1197	33	21	and	and	CCONJ
issue-1197	33	22	is	be	AUX
issue-1197	33	23	confirmed	confirm	VERB
issue-1197	33	24	by	by	ADP
issue-1197	33	25	the	the	DET
issue-1197	33	26	importance	importance	NOUN
issue-1197	33	27	of	of	ADP
issue-1197	33	28	thematic	thematic	ADJ
issue-1197	33	29	developments	development	NOUN
issue-1197	33	30	in	in	ADP
issue-1197	33	31	the	the	DET
issue-1197	33	32	international	international	ADJ
issue-1197	33	33	scientific	scientific	ADJ
issue-1197	33	34	environment	environment	NOUN
issue-1197	33	35	,	,	PUNCT
issue-1197	33	36	which	which	PRON
issue-1197	33	37	explores	explore	VERB
issue-1197	33	38	the	the	DET
issue-1197	33	39	main	main	ADJ
issue-1197	33	40	areas	area	NOUN
issue-1197	33	41	of	of	ADP
issue-1197	33	42	improvement	improvement	NOUN
issue-1197	33	43	of	of	ADP
issue-1197	33	44	accounting	accounting	NOUN
issue-1197	33	45	and	and	CCONJ
issue-1197	33	46	analytical	analytical	ADJ
issue-1197	33	47	support	support	NOUN
issue-1197	33	48	of	of	ADP
issue-1197	33	49	equity	equity	NOUN
issue-1197	33	50	management	management	NOUN
issue-1197	33	51	(	(	PUNCT
issue-1197	33	52	evstafeva	evstafeva	NOUN
issue-1197	33	53	,	,	PUNCT
issue-1197	33	54	2011	2011	NUM
issue-1197	33	55	)	)	PUNCT
issue-1197	33	56	.	.	PUNCT
issue-1197	34	1	in	in	ADP
issue-1197	34	2	theoretical	theoretical	ADJ
issue-1197	34	3	and	and	CCONJ
issue-1197	34	4	applied	applied	ADJ
issue-1197	34	5	research	research	NOUN
issue-1197	34	6	,	,	PUNCT
issue-1197	34	7	this	this	DET
issue-1197	34	8	problem	problem	NOUN
issue-1197	34	9	has	have	AUX
issue-1197	34	10	not	not	PART
issue-1197	34	11	been	be	AUX
issue-1197	34	12	adequately	adequately	ADV
issue-1197	34	13	covered	cover	VERB
issue-1197	34	14	,	,	PUNCT
issue-1197	34	15	which	which	PRON
issue-1197	34	16	justifies	justify	VERB
issue-1197	34	17	the	the	DET
issue-1197	34	18	feasibility	feasibility	NOUN
issue-1197	34	19	of	of	ADP
issue-1197	34	20	formulating	formulate	VERB
issue-1197	34	21	multi	multi	ADJ
issue-1197	34	22	-	-	ADJ
issue-1197	34	23	vector	vector	ADJ
issue-1197	34	24	developments	development	NOUN
issue-1197	34	25	.	.	PUNCT
issue-1197	35	1	in	in	ADP
issue-1197	35	2	our	our	PRON
issue-1197	35	3	study	study	NOUN
issue-1197	35	4	,	,	PUNCT
issue-1197	35	5	the	the	DET
issue-1197	35	6	emphasis	emphasis	NOUN
issue-1197	35	7	of	of	ADP
issue-1197	35	8	the	the	DET
issue-1197	35	9	problem	problem	NOUN
issue-1197	35	10	focuses	focus	VERB
issue-1197	35	11	on	on	ADP
issue-1197	35	12	the	the	DET
issue-1197	35	13	objectivity	objectivity	NOUN
issue-1197	35	14	of	of	ADP
issue-1197	35	15	the	the	DET
issue-1197	35	16	information	information	NOUN
issue-1197	35	17	field	field	NOUN
issue-1197	35	18	for	for	ADP
issue-1197	35	19	any	any	DET
issue-1197	35	20	paradigms	paradigms	NOUN
issue-1197	35	21	of	of	ADP
issue-1197	35	22	reserve	reserve	NOUN
issue-1197	35	23	and	and	CCONJ
issue-1197	35	24	trust	trust	NOUN
issue-1197	35	25	fund	fund	NOUN
issue-1197	35	26	management	management	NOUN
issue-1197	35	27	.	.	PUNCT
issue-1197	36	1	this	this	DET
issue-1197	36	2	article	article	NOUN
issue-1197	36	3	aims	aim	VERB
issue-1197	36	4	to	to	PART
issue-1197	36	5	demonstrate	demonstrate	VERB
issue-1197	36	6	the	the	DET
issue-1197	36	7	fictitiousness	fictitiousness	NOUN
issue-1197	36	8	of	of	ADP
issue-1197	36	9	information	information	NOUN
issue-1197	36	10	provided	provide	VERB
issue-1197	36	11	in	in	ADP
issue-1197	36	12	public	public	ADJ
issue-1197	36	13	reporting	reporting	NOUN
issue-1197	36	14	on	on	ADP
issue-1197	36	15	the	the	DET
issue-1197	36	16	sources	source	NOUN
issue-1197	36	17	of	of	ADP
issue-1197	36	18	provisions	provision	NOUN
issue-1197	36	19	by	by	ADP
issue-1197	36	20	ukrainian	ukrainian	ADJ
issue-1197	36	21	and	and	CCONJ
issue-1197	36	22	international	international	ADJ
issue-1197	36	23	companies	company	NOUN
issue-1197	36	24	and	and	CCONJ
issue-1197	36	25	to	to	PART
issue-1197	36	26	draw	draw	VERB
issue-1197	36	27	attention	attention	NOUN
issue-1197	36	28	to	to	ADP
issue-1197	36	29	the	the	DET
issue-1197	36	30	need	need	NOUN
issue-1197	36	31	for	for	ADP
issue-1197	36	32	radical	radical	ADJ
issue-1197	36	33	changes	change	NOUN
issue-1197	36	34	in	in	ADP
issue-1197	36	35	international	international	ADJ
issue-1197	36	36	standardization	standardization	NOUN
issue-1197	36	37	of	of	ADP
issue-1197	36	38	accounting	accounting	NOUN
issue-1197	36	39	tools	tool	NOUN
issue-1197	36	40	to	to	PART
issue-1197	36	41	expand	expand	VERB
issue-1197	36	42	parameters	parameter	NOUN
issue-1197	36	43	and	and	CCONJ
issue-1197	36	44	provide	provide	VERB
issue-1197	36	45	a	a	DET
issue-1197	36	46	higher	high	ADJ
issue-1197	36	47	level	level	NOUN
issue-1197	36	48	of	of	ADP
issue-1197	36	49	reliability	reliability	NOUN
issue-1197	36	50	to	to	ADP
issue-1197	36	51	information	information	NOUN
issue-1197	36	52	support	support	NOUN
issue-1197	36	53	processes	process	NOUN
issue-1197	36	54	.	.	PUNCT
issue-1197	37	1	the	the	DET
issue-1197	37	2	research	research	NOUN
issue-1197	37	3	methodology	methodology	NOUN
issue-1197	37	4	includes	include	VERB
issue-1197	37	5	a	a	DET
issue-1197	37	6	comparison	comparison	NOUN
issue-1197	37	7	of	of	ADP
issue-1197	37	8	regulatory	regulatory	ADJ
issue-1197	37	9	requirements	requirement	NOUN
issue-1197	37	10	in	in	ADP
issue-1197	37	11	european	european	ADJ
issue-1197	37	12	countries	country	NOUN
issue-1197	37	13	regarding	regard	VERB
issue-1197	37	14	the	the	DET
issue-1197	37	15	obligation	obligation	NOUN
issue-1197	37	16	to	to	PART
issue-1197	37	17	create	create	VERB
issue-1197	37	18	reserve	reserve	NOUN
issue-1197	37	19	funds	fund	NOUN
issue-1197	37	20	,	,	PUNCT
issue-1197	37	21	legislation	legislation	NOUN
issue-1197	37	22	in	in	ADP
issue-1197	37	23	the	the	DET
issue-1197	37	24	field	field	NOUN
issue-1197	37	25	of	of	ADP
issue-1197	37	26	accounting	accounting	NOUN
issue-1197	37	27	and	and	CCONJ
issue-1197	37	28	reporting	report	VERB
issue-1197	37	29	on	on	ADP
issue-1197	37	30	reserves	reserve	NOUN
issue-1197	37	31	,	,	PUNCT
issue-1197	37	32	insurance	insurance	NOUN
issue-1197	37	33	and	and	CCONJ
issue-1197	37	34	trust	trust	NOUN
issue-1197	37	35	funds	fund	NOUN
issue-1197	37	36	as	as	ADP
issue-1197	37	37	part	part	NOUN
issue-1197	37	38	of	of	ADP
issue-1197	37	39	equity	equity	NOUN
issue-1197	37	40	.	.	PUNCT
issue-1197	38	1	the	the	DET
issue-1197	38	2	objectives	objective	NOUN
issue-1197	38	3	of	of	ADP
issue-1197	38	4	the	the	DET
issue-1197	38	5	article	article	NOUN
issue-1197	38	6	are	be	AUX
issue-1197	38	7	to	to	PART
issue-1197	38	8	disclose	disclose	VERB
issue-1197	38	9	the	the	DET
issue-1197	38	10	financial	financial	ADJ
issue-1197	38	11	economic	economic	ADJ
issue-1197	38	12	and	and	CCONJ
issue-1197	38	13	accounting	accounting	NOUN
issue-1197	38	14	content	content	NOUN
issue-1197	38	15	of	of	ADP
issue-1197	38	16	reserves	reserve	NOUN
issue-1197	38	17	and	and	CCONJ
issue-1197	38	18	capital	capital	NOUN
issue-1197	38	19	,	,	PUNCT
issue-1197	38	20	the	the	DET
issue-1197	38	21	specific	specific	ADJ
issue-1197	38	22	content	content	NOUN
issue-1197	38	23	,	,	PUNCT
issue-1197	38	24	role	role	NOUN
issue-1197	38	25	and	and	CCONJ
issue-1197	38	26	functional	functional	ADJ
issue-1197	38	27	purpose	purpose	NOUN
issue-1197	38	28	of	of	ADP
issue-1197	38	29	the	the	DET
issue-1197	38	30	reserve	reserve	NOUN
issue-1197	38	31	system	system	NOUN
issue-1197	38	32	in	in	ADP
issue-1197	38	33	the	the	DET
issue-1197	38	34	enterprise	enterprise	NOUN
issue-1197	38	35	,	,	PUNCT
issue-1197	38	36	the	the	DET
issue-1197	38	37	study	study	NOUN
issue-1197	38	38	of	of	ADP
issue-1197	38	39	semantic	semantic	ADJ
issue-1197	38	40	parameters	parameter	NOUN
issue-1197	38	41	of	of	ADP
issue-1197	38	42	accounting	account	VERB
issue-1197	38	43	information	information	NOUN
issue-1197	38	44	to	to	PART
issue-1197	38	45	characterize	characterize	VERB
issue-1197	38	46	capital	capital	NOUN
issue-1197	38	47	reserves	reserve	NOUN
issue-1197	38	48	as	as	ADP
issue-1197	38	49	a	a	DET
issue-1197	38	50	tool	tool	NOUN
issue-1197	38	51	for	for	ADP
issue-1197	38	52	the	the	DET
issue-1197	38	53	protective	protective	ADJ
issue-1197	38	54	function	function	NOUN
issue-1197	38	55	of	of	ADP
issue-1197	38	56	equity	equity	NOUN
issue-1197	38	57	.	.	PUNCT
issue-1197	39	1	an	an	DET
issue-1197	39	2	element	element	NOUN
issue-1197	39	3	of	of	ADP
issue-1197	39	4	scientific	scientific	ADJ
issue-1197	39	5	novelty	novelty	NOUN
issue-1197	39	6	in	in	ADP
issue-1197	39	7	the	the	DET
issue-1197	39	8	subject	subject	ADJ
issue-1197	39	9	area	area	NOUN
issue-1197	39	10	of	of	ADP
issue-1197	39	11	knowledge	knowledge	NOUN
issue-1197	39	12	should	should	AUX
issue-1197	39	13	be	be	AUX
issue-1197	39	14	considered	consider	VERB
issue-1197	39	15	justified	justified	ADJ
issue-1197	39	16	in	in	ADP
issue-1197	39	17	this	this	DET
issue-1197	39	18	study	study	NOUN
issue-1197	39	19	,	,	PUNCT
issue-1197	39	20	the	the	DET
issue-1197	39	21	feasibility	feasibility	NOUN
issue-1197	39	22	of	of	ADP
issue-1197	39	23	introducing	introduce	VERB
issue-1197	39	24	a	a	DET
issue-1197	39	25	criterion	criterion	NOUN
issue-1197	39	26	on	on	ADP
issue-1197	39	27	the	the	DET
issue-1197	39	28	degree	degree	NOUN
issue-1197	39	29	of	of	ADP
issue-1197	39	30	redundancy	redundancy	NOUN
issue-1197	39	31	as	as	ADP
issue-1197	39	32	an	an	DET
issue-1197	39	33	indicative	indicative	ADJ
issue-1197	39	34	component	component	NOUN
issue-1197	39	35	in	in	ADP
issue-1197	39	36	the	the	DET
issue-1197	39	37	concept	concept	NOUN
issue-1197	39	38	of	of	ADP
issue-1197	39	39	sustainable	sustainable	ADJ
issue-1197	39	40	development	development	NOUN
issue-1197	39	41	,	,	PUNCT
issue-1197	39	42	methods	method	NOUN
issue-1197	39	43	of	of	ADP
issue-1197	39	44	investment	investment	NOUN
issue-1197	39	45	attractiveness	attractiveness	NOUN
issue-1197	39	46	,	,	PUNCT
issue-1197	39	47	etc	etc	X
issue-1197	39	48	.	.	X
issue-1197	39	49	2	2	X
issue-1197	39	50	.	.	X
issue-1197	39	51	target	target	NOUN
issue-1197	39	52	function	function	NOUN
issue-1197	39	53	and	and	CCONJ
issue-1197	39	54	regulations	regulation	NOUN
issue-1197	39	55	in	in	ADP
issue-1197	39	56	the	the	DET
issue-1197	39	57	field	field	NOUN
issue-1197	39	58	of	of	ADP
issue-1197	39	59	redundancy	redundancy	NOUN
issue-1197	39	60	and	and	CCONJ
issue-1197	39	61	construction	construction	NOUN
issue-1197	39	62	of	of	ADP
issue-1197	39	63	formalized	formalize	VERB
issue-1197	39	64	information	information	NOUN
issue-1197	39	65	numerous	numerous	ADJ
issue-1197	39	66	analytical	analytical	ADJ
issue-1197	39	67	reviews	review	NOUN
issue-1197	39	68	of	of	ADP
issue-1197	39	69	the	the	DET
issue-1197	39	70	activities	activity	NOUN
issue-1197	39	71	of	of	ADP
issue-1197	39	72	well	well	ADV
issue-1197	39	73	-	-	PUNCT
issue-1197	39	74	known	know	VERB
issue-1197	39	75	international	international	ADJ
issue-1197	39	76	and	and	CCONJ
issue-1197	39	77	fairly	fairly	ADV
issue-1197	39	78	large	large	ADJ
issue-1197	39	79	ukrainian	ukrainian	ADJ
issue-1197	39	80	companies	company	NOUN
issue-1197	39	81	(	(	PUNCT
issue-1197	39	82	corporations	corporation	NOUN
issue-1197	39	83	)	)	PUNCT
issue-1197	39	84	during	during	ADP
issue-1197	39	85	the	the	DET
issue-1197	39	86	global	global	ADJ
issue-1197	39	87	pandemic	pandemic	NOUN
issue-1197	39	88	pointed	point	VERB
issue-1197	39	89	out	out	ADP
issue-1197	39	90	that	that	SCONJ
issue-1197	39	91	in	in	ADP
issue-1197	39	92	previous	previous	ADJ
issue-1197	39	93	periods	period	NOUN
issue-1197	39	94	they	they	PRON
issue-1197	39	95	did	do	AUX
issue-1197	39	96	not	not	PART
issue-1197	39	97	create	create	VERB
issue-1197	39	98	a	a	DET
issue-1197	39	99	proper	proper	ADJ
issue-1197	39	100	protective	protective	ADJ
issue-1197	39	101	mechanism	mechanism	NOUN
issue-1197	39	102	(	(	PUNCT
issue-1197	39	103	insurance	insurance	NOUN
issue-1197	39	104	funds	fund	NOUN
issue-1197	39	105	)	)	PUNCT
issue-1197	39	106	in	in	ADP
issue-1197	39	107	case	case	NOUN
issue-1197	39	108	of	of	ADP
issue-1197	39	109	an	an	DET
issue-1197	39	110	unexpected	unexpected	ADJ
issue-1197	39	111	multifactorial	multifactorial	ADJ
issue-1197	39	112	crisis	crisis	NOUN
issue-1197	39	113	environment	environment	NOUN
issue-1197	39	114	.	.	PUNCT
issue-1197	40	1	for	for	ADP
issue-1197	40	2	this	this	DET
issue-1197	40	3	reason	reason	NOUN
issue-1197	40	4	,	,	PUNCT
issue-1197	40	5	various	various	ADJ
issue-1197	40	6	countries	country	NOUN
issue-1197	40	7	have	have	AUX
issue-1197	40	8	developed	develop	VERB
issue-1197	40	9	programs	program	NOUN
issue-1197	40	10	for	for	ADP
issue-1197	40	11	the	the	DET
issue-1197	40	12	allocation	allocation	NOUN
issue-1197	40	13	of	of	ADP
issue-1197	40	14	subsidies	subsidy	NOUN
issue-1197	40	15	or	or	CCONJ
issue-1197	40	16	targeted	target	VERB
issue-1197	40	17	subsidies	subsidy	NOUN
issue-1197	40	18	(	(	PUNCT
issue-1197	40	19	subventions	subvention	NOUN
issue-1197	40	20	)	)	PUNCT
issue-1197	40	21	from	from	ADP
issue-1197	40	22	the	the	DET
issue-1197	40	23	state	state	NOUN
issue-1197	40	24	budget	budget	NOUN
issue-1197	40	25	to	to	ADP
issue-1197	40	26	commercial	commercial	ADJ
issue-1197	40	27	structures	structure	NOUN
issue-1197	40	28	of	of	ADP
issue-1197	40	29	many	many	ADJ
issue-1197	40	30	sectors	sector	NOUN
issue-1197	40	31	of	of	ADP
issue-1197	40	32	the	the	DET
issue-1197	40	33	economy	economy	NOUN
issue-1197	40	34	to	to	PART
issue-1197	40	35	maintain	maintain	VERB
issue-1197	40	36	their	their	PRON
issue-1197	40	37	stable	stable	ADJ
issue-1197	40	38	operation	operation	NOUN
issue-1197	40	39	or	or	CCONJ
issue-1197	40	40	functioning	function	VERB
issue-1197	40	41	in	in	ADP
issue-1197	40	42	general	general	ADJ
issue-1197	40	43	.	.	PUNCT
issue-1197	41	1	lack	lack	NOUN
issue-1197	41	2	of	of	ADP
issue-1197	41	3	own	own	ADJ
issue-1197	41	4	spare	spare	ADJ
issue-1197	41	5	(	(	PUNCT
issue-1197	41	6	reserve	reserve	NOUN
issue-1197	41	7	)	)	PUNCT
issue-1197	41	8	sources	source	NOUN
issue-1197	41	9	to	to	PART
issue-1197	41	10	mitigate	mitigate	VERB
issue-1197	41	11	the	the	DET
issue-1197	41	12	factors	factor	NOUN
issue-1197	41	13	of	of	ADP
issue-1197	41	14	negative	negative	ADJ
issue-1197	41	15	impact	impact	NOUN
issue-1197	41	16	on	on	ADP
issue-1197	41	17	the	the	DET
issue-1197	41	18	financial	financial	ADJ
issue-1197	41	19	and	and	CCONJ
issue-1197	41	20	economic	economic	ADJ
issue-1197	41	21	condition	condition	NOUN
issue-1197	41	22	of	of	ADP
issue-1197	41	23	economic	economic	ADJ
issue-1197	41	24	entities	entity	NOUN
issue-1197	41	25	also	also	ADV
issue-1197	41	26	affects	affect	VERB
issue-1197	41	27	the	the	DET
issue-1197	41	28	social	social	ADJ
issue-1197	41	29	plane	plane	NOUN
issue-1197	41	30	,	,	PUNCT
issue-1197	41	31	as	as	SCONJ
issue-1197	41	32	it	it	PRON
issue-1197	41	33	is	be	AUX
issue-1197	41	34	directly	directly	ADV
issue-1197	41	35	related	relate	VERB
issue-1197	41	36	to	to	ADP
issue-1197	41	37	job	job	NOUN
issue-1197	41	38	losses	loss	NOUN
issue-1197	41	39	due	due	ADJ
issue-1197	41	40	to	to	ADP
issue-1197	41	41	reduced	reduce	VERB
issue-1197	41	42	production	production	NOUN
issue-1197	41	43	and	and	CCONJ
issue-1197	41	44	services	service	NOUN
issue-1197	41	45	,	,	PUNCT
issue-1197	41	46	lack	lack	NOUN
issue-1197	41	47	of	of	ADP
issue-1197	41	48	their	their	PRON
issue-1197	41	49	own	own	ADJ
issue-1197	41	50	sources	source	NOUN
issue-1197	41	51	for	for	ADP
issue-1197	41	52	temporary	temporary	ADJ
issue-1197	41	53	maintenance	maintenance	NOUN
issue-1197	41	54	of	of	ADP
issue-1197	41	55	their	their	PRON
issue-1197	41	56	employees	employee	NOUN
issue-1197	41	57	during	during	ADP
issue-1197	41	58	forced	force	VERB
issue-1197	41	59	leave	leave	NOUN
issue-1197	41	60	.	.	PUNCT
issue-1197	42	1	baltic	baltic	PROPN
issue-1197	42	2	journal	journal	PROPN
issue-1197	42	3	of	of	ADP
issue-1197	42	4	economic	economic	ADJ
issue-1197	42	5	studies	study	NOUN
issue-1197	42	6	152	152	NUM
issue-1197	42	7	vol	vol	NOUN
issue-1197	42	8	.	.	PUNCT
issue-1197	43	1	7	7	NUM
issue-1197	43	2	,	,	PUNCT
issue-1197	43	3	no	no	INTJ
issue-1197	43	4	.	.	NOUN
issue-1197	43	5	3	3	NUM
issue-1197	43	6	,	,	PUNCT
issue-1197	43	7	2021	2021	NUM
issue-1197	43	8	in	in	ADP
issue-1197	43	9	conditions	condition	NOUN
issue-1197	43	10	when	when	SCONJ
issue-1197	43	11	overcoming	overcome	VERB
issue-1197	43	12	such	such	ADJ
issue-1197	43	13	circumstances	circumstance	NOUN
issue-1197	43	14	becomes	become	VERB
issue-1197	43	15	the	the	DET
issue-1197	43	16	subject	subject	NOUN
issue-1197	43	17	of	of	ADP
issue-1197	43	18	joint	joint	ADJ
issue-1197	43	19	activities	activity	NOUN
issue-1197	43	20	of	of	ADP
issue-1197	43	21	commercial	commercial	ADJ
issue-1197	43	22	structures	structure	NOUN
issue-1197	43	23	and	and	CCONJ
issue-1197	43	24	state	state	NOUN
issue-1197	43	25	institutions	institution	NOUN
issue-1197	43	26	,	,	PUNCT
issue-1197	43	27	the	the	DET
issue-1197	43	28	importance	importance	NOUN
issue-1197	43	29	of	of	ADP
issue-1197	43	30	objective	objective	ADJ
issue-1197	43	31	information	information	NOUN
issue-1197	43	32	about	about	ADP
issue-1197	43	33	the	the	DET
issue-1197	43	34	formed	form	VERB
issue-1197	43	35	by	by	ADP
issue-1197	43	36	companies	company	NOUN
issue-1197	43	37	(	(	PUNCT
issue-1197	43	38	especially	especially	ADV
issue-1197	43	39	socially	socially	ADV
issue-1197	43	40	significant	significant	ADJ
issue-1197	43	41	)	)	PUNCT
issue-1197	43	42	reserve	reserve	NOUN
issue-1197	43	43	(	(	PUNCT
issue-1197	43	44	insurance	insurance	NOUN
issue-1197	43	45	)	)	PUNCT
issue-1197	43	46	funds	fund	NOUN
issue-1197	43	47	and	and	CCONJ
issue-1197	43	48	trust	trust	NOUN
issue-1197	43	49	funds	fund	NOUN
issue-1197	43	50	increases	increase	VERB
issue-1197	43	51	significantly	significantly	ADV
issue-1197	43	52	.	.	PUNCT
issue-1197	44	1	this	this	DET
issue-1197	44	2	study	study	NOUN
issue-1197	44	3	analyzes	analyze	VERB
issue-1197	44	4	the	the	DET
issue-1197	44	5	principles	principle	NOUN
issue-1197	44	6	of	of	ADP
issue-1197	44	7	formation	formation	NOUN
issue-1197	44	8	of	of	ADP
issue-1197	44	9	formalized	formalize	VERB
issue-1197	44	10	sources	source	NOUN
issue-1197	44	11	of	of	ADP
issue-1197	44	12	information	information	NOUN
issue-1197	44	13	–	–	PUNCT
issue-1197	44	14	targets	target	NOUN
issue-1197	44	15	of	of	ADP
issue-1197	44	16	the	the	DET
issue-1197	44	17	accounting	accounting	NOUN
issue-1197	44	18	and	and	CCONJ
issue-1197	44	19	public	public	ADJ
issue-1197	44	20	reporting	reporting	NOUN
issue-1197	44	21	system	system	NOUN
issue-1197	44	22	,	,	PUNCT
issue-1197	44	23	which	which	PRON
issue-1197	44	24	are	be	AUX
issue-1197	44	25	set	set	VERB
issue-1197	44	26	according	accord	VERB
issue-1197	44	27	to	to	ADP
issue-1197	44	28	international	international	ADJ
issue-1197	44	29	principles	principle	NOUN
issue-1197	44	30	(	(	PUNCT
issue-1197	44	31	standardization	standardization	NOUN
issue-1197	44	32	in	in	ADP
issue-1197	44	33	the	the	DET
issue-1197	44	34	field	field	NOUN
issue-1197	44	35	of	of	ADP
issue-1197	44	36	accounting	accounting	NOUN
issue-1197	44	37	and	and	CCONJ
issue-1197	44	38	financial	financial	ADJ
issue-1197	44	39	reporting	reporting	NOUN
issue-1197	44	40	)	)	PUNCT
issue-1197	44	41	and	and	CCONJ
issue-1197	44	42	regulatory	regulatory	ADJ
issue-1197	44	43	(	(	PUNCT
issue-1197	44	44	imperative	imperative	ADJ
issue-1197	44	45	)	)	PUNCT
issue-1197	44	46	regulations	regulation	NOUN
issue-1197	44	47	of	of	ADP
issue-1197	44	48	different	different	ADJ
issue-1197	44	49	authorities	authority	NOUN
issue-1197	44	50	.	.	PUNCT
issue-1197	45	1	the	the	DET
issue-1197	45	2	importance	importance	NOUN
issue-1197	45	3	of	of	ADP
issue-1197	45	4	this	this	DET
issue-1197	45	5	information	information	NOUN
issue-1197	45	6	is	be	AUX
issue-1197	45	7	that	that	SCONJ
issue-1197	45	8	it	it	PRON
issue-1197	45	9	is	be	AUX
issue-1197	45	10	based	base	VERB
issue-1197	45	11	not	not	PART
issue-1197	45	12	only	only	ADV
issue-1197	45	13	on	on	ADP
issue-1197	45	14	internal	internal	ADJ
issue-1197	45	15	management	management	NOUN
issue-1197	45	16	decisions	decision	NOUN
issue-1197	45	17	in	in	ADP
issue-1197	45	18	the	the	DET
issue-1197	45	19	formation	formation	NOUN
issue-1197	45	20	of	of	ADP
issue-1197	45	21	reserve	reserve	NOUN
issue-1197	45	22	and	and	CCONJ
issue-1197	45	23	insurance	insurance	NOUN
issue-1197	45	24	funds	fund	NOUN
issue-1197	45	25	,	,	PUNCT
issue-1197	45	26	but	but	CCONJ
issue-1197	45	27	also	also	ADV
issue-1197	45	28	confirmed	confirm	VERB
issue-1197	45	29	by	by	ADP
issue-1197	45	30	the	the	DET
issue-1197	45	31	fact	fact	NOUN
issue-1197	45	32	that	that	SCONJ
issue-1197	45	33	the	the	DET
issue-1197	45	34	company	company	NOUN
issue-1197	45	35	’s	’s	PART
issue-1197	45	36	public	public	ADJ
issue-1197	45	37	reporting	reporting	NOUN
issue-1197	45	38	data	datum	NOUN
issue-1197	45	39	are	be	AUX
issue-1197	45	40	the	the	DET
issue-1197	45	41	basis	basis	NOUN
issue-1197	45	42	for	for	ADP
issue-1197	45	43	analysis	analysis	NOUN
issue-1197	45	44	and	and	CCONJ
issue-1197	45	45	evaluation	evaluation	NOUN
issue-1197	45	46	by	by	ADP
issue-1197	45	47	external	external	ADJ
issue-1197	45	48	users	user	NOUN
issue-1197	45	49	of	of	ADP
issue-1197	45	50	its	its	PRON
issue-1197	45	51	protective	protective	ADJ
issue-1197	45	52	function	function	NOUN
issue-1197	45	53	.	.	PUNCT
issue-1197	46	1	own	own	ADJ
issue-1197	46	2	and	and	CCONJ
issue-1197	46	3	involved	involve	VERB
issue-1197	46	4	(	(	PUNCT
issue-1197	46	5	involved	involve	VERB
issue-1197	46	6	)	)	PUNCT
issue-1197	46	7	in	in	ADP
issue-1197	46	8	capital	capital	NOUN
issue-1197	46	9	turnover	turnover	NOUN
issue-1197	46	10	.	.	PUNCT
issue-1197	47	1	reserves	reserve	NOUN
issue-1197	47	2	and	and	CCONJ
issue-1197	47	3	earmarked	earmark	VERB
issue-1197	47	4	operating	operating	NOUN
issue-1197	47	5	capital	capital	NOUN
issue-1197	47	6	are	be	AUX
issue-1197	47	7	primarily	primarily	ADV
issue-1197	47	8	intended	intend	VERB
issue-1197	47	9	for	for	ADP
issue-1197	47	10	the	the	DET
issue-1197	47	11	financial	financial	ADJ
issue-1197	47	12	stabilization	stabilization	NOUN
issue-1197	47	13	of	of	ADP
issue-1197	47	14	the	the	DET
issue-1197	47	15	entity	entity	NOUN
issue-1197	47	16	in	in	ADP
issue-1197	47	17	the	the	DET
issue-1197	47	18	indefinite	indefinite	ADJ
issue-1197	47	19	future	future	NOUN
issue-1197	47	20	,	,	PUNCT
issue-1197	47	21	but	but	CCONJ
issue-1197	47	22	the	the	DET
issue-1197	47	23	official	official	ADJ
issue-1197	47	24	presentation	presentation	NOUN
issue-1197	47	25	of	of	ADP
issue-1197	47	26	their	their	PRON
issue-1197	47	27	availability	availability	NOUN
issue-1197	47	28	,	,	PUNCT
issue-1197	47	29	structure	structure	NOUN
issue-1197	47	30	and	and	CCONJ
issue-1197	47	31	volume	volume	NOUN
issue-1197	47	32	increases	increase	VERB
issue-1197	47	33	the	the	DET
issue-1197	47	34	confidence	confidence	NOUN
issue-1197	47	35	of	of	ADP
issue-1197	47	36	the	the	DET
issue-1197	47	37	entity	entity	NOUN
issue-1197	47	38	by	by	ADP
issue-1197	47	39	investors	investor	NOUN
issue-1197	47	40	,	,	PUNCT
issue-1197	47	41	creditors	creditor	NOUN
issue-1197	47	42	and	and	CCONJ
issue-1197	47	43	other	other	ADJ
issue-1197	47	44	market	market	NOUN
issue-1197	47	45	counterparties	counterpartie	NOUN
issue-1197	47	46	.	.	PUNCT
issue-1197	48	1	such	such	ADJ
issue-1197	48	2	information	information	NOUN
issue-1197	48	3	is	be	AUX
issue-1197	48	4	expected	expect	VERB
issue-1197	48	5	to	to	PART
issue-1197	48	6	be	be	AUX
issue-1197	48	7	extremely	extremely	ADV
issue-1197	48	8	necessary	necessary	ADJ
issue-1197	48	9	for	for	ADP
issue-1197	48	10	public	public	ADJ
issue-1197	48	11	administration	administration	NOUN
issue-1197	48	12	bodies	body	NOUN
issue-1197	48	13	of	of	ADP
issue-1197	48	14	general	general	ADJ
issue-1197	48	15	economic	economic	ADJ
issue-1197	48	16	processes	process	NOUN
issue-1197	48	17	,	,	PUNCT
issue-1197	48	18	a	a	DET
issue-1197	48	19	component	component	NOUN
issue-1197	48	20	in	in	ADP
issue-1197	48	21	regulating	regulate	VERB
issue-1197	48	22	the	the	DET
issue-1197	48	23	economic	economic	ADJ
issue-1197	48	24	security	security	NOUN
issue-1197	48	25	of	of	ADP
issue-1197	48	26	economic	economic	ADJ
issue-1197	48	27	units	unit	NOUN
issue-1197	48	28	of	of	ADP
issue-1197	48	29	national	national	ADJ
issue-1197	48	30	economies	economy	NOUN
issue-1197	48	31	.	.	PUNCT
issue-1197	49	1	any	any	PRON
issue-1197	49	2	of	of	ADP
issue-1197	49	3	the	the	DET
issue-1197	49	4	types	type	NOUN
issue-1197	49	5	of	of	ADP
issue-1197	49	6	monitoring	monitoring	NOUN
issue-1197	49	7	is	be	AUX
issue-1197	49	8	based	base	VERB
issue-1197	49	9	on	on	ADP
issue-1197	49	10	the	the	DET
issue-1197	49	11	data	datum	NOUN
issue-1197	49	12	of	of	ADP
issue-1197	49	13	public	public	ADJ
issue-1197	49	14	reporting	reporting	NOUN
issue-1197	49	15	,	,	PUNCT
issue-1197	49	16	including	include	VERB
issue-1197	49	17	the	the	DET
issue-1197	49	18	state	state	NOUN
issue-1197	49	19	of	of	ADP
issue-1197	49	20	reservation	reservation	NOUN
issue-1197	49	21	(	(	PUNCT
issue-1197	49	22	insurance	insurance	NOUN
issue-1197	49	23	)	)	PUNCT
issue-1197	49	24	of	of	ADP
issue-1197	49	25	fixed	fix	VERB
issue-1197	49	26	capital	capital	NOUN
issue-1197	49	27	by	by	ADP
issue-1197	49	28	companies	company	NOUN
issue-1197	49	29	.	.	PUNCT
issue-1197	50	1	the	the	DET
issue-1197	50	2	objectivity	objectivity	NOUN
issue-1197	50	3	of	of	ADP
issue-1197	50	4	the	the	DET
issue-1197	50	5	results	result	NOUN
issue-1197	50	6	of	of	ADP
issue-1197	50	7	monitoring	monitor	VERB
issue-1197	50	8	processes	process	NOUN
issue-1197	50	9	is	be	AUX
issue-1197	50	10	directly	directly	ADV
issue-1197	50	11	dependent	dependent	ADJ
issue-1197	50	12	on	on	ADP
issue-1197	50	13	the	the	DET
issue-1197	50	14	system	system	NOUN
issue-1197	50	15	of	of	ADP
issue-1197	50	16	indicators	indicator	NOUN
issue-1197	50	17	involved	involve	VERB
issue-1197	50	18	in	in	ADP
issue-1197	50	19	it	it	PRON
issue-1197	50	20	,	,	PUNCT
issue-1197	50	21	which	which	PRON
issue-1197	50	22	reveal	reveal	VERB
issue-1197	50	23	the	the	DET
issue-1197	50	24	expected	expect	VERB
issue-1197	50	25	appearance	appearance	NOUN
issue-1197	50	26	and	and	CCONJ
issue-1197	50	27	strength	strength	NOUN
issue-1197	50	28	of	of	ADP
issue-1197	50	29	negative	negative	ADJ
issue-1197	50	30	factors	factor	NOUN
issue-1197	50	31	,	,	PUNCT
issue-1197	50	32	establishing	establish	VERB
issue-1197	50	33	on	on	ADP
issue-1197	50	34	their	their	PRON
issue-1197	50	35	basis	basis	NOUN
issue-1197	50	36	the	the	DET
issue-1197	50	37	needs	need	NOUN
issue-1197	50	38	and	and	CCONJ
issue-1197	50	39	amounts	amount	NOUN
issue-1197	50	40	of	of	ADP
issue-1197	50	41	targeted	target	VERB
issue-1197	50	42	insurance	insurance	NOUN
issue-1197	50	43	savings	saving	NOUN
issue-1197	50	44	.	.	PUNCT
issue-1197	51	1	in	in	ADP
issue-1197	51	2	modern	modern	ADJ
issue-1197	51	3	theory	theory	NOUN
issue-1197	51	4	and	and	CCONJ
issue-1197	51	5	practice	practice	NOUN
issue-1197	51	6	,	,	PUNCT
issue-1197	51	7	“	"	PUNCT
issue-1197	51	8	when	when	SCONJ
issue-1197	51	9	monitoring	monitoring	NOUN
issue-1197	51	10	supplies	supply	NOUN
issue-1197	51	11	and	and	CCONJ
issue-1197	51	12	reserves	reserve	NOUN
issue-1197	51	13	,	,	PUNCT
issue-1197	51	14	attention	attention	NOUN
issue-1197	51	15	is	be	AUX
issue-1197	51	16	mainly	mainly	ADV
issue-1197	51	17	focused	focus	VERB
issue-1197	51	18	on	on	ADP
issue-1197	51	19	tracking	track	VERB
issue-1197	51	20	certain	certain	ADJ
issue-1197	51	21	quantitative	quantitative	ADJ
issue-1197	51	22	,	,	PUNCT
issue-1197	51	23	qualitative	qualitative	ADJ
issue-1197	51	24	and	and	CCONJ
issue-1197	51	25	structural	structural	ADJ
issue-1197	51	26	indicators	indicator	NOUN
issue-1197	51	27	,	,	PUNCT
issue-1197	51	28	bypassing	bypass	VERB
issue-1197	51	29	the	the	DET
issue-1197	51	30	study	study	NOUN
issue-1197	51	31	of	of	ADP
issue-1197	51	32	conditions	condition	NOUN
issue-1197	51	33	and	and	CCONJ
issue-1197	51	34	circumstances	circumstance	NOUN
issue-1197	51	35	of	of	ADP
issue-1197	51	36	threats	threat	NOUN
issue-1197	51	37	and	and	CCONJ
issue-1197	51	38	the	the	DET
issue-1197	51	39	prerequisites	prerequisite	NOUN
issue-1197	51	40	for	for	ADP
issue-1197	51	41	their	their	PRON
issue-1197	51	42	duration	duration	NOUN
issue-1197	51	43	”	"	PUNCT
issue-1197	51	44	(	(	PUNCT
issue-1197	51	45	mekh	mekh	PROPN
issue-1197	51	46	,	,	PUNCT
issue-1197	51	47	2004	2004	NUM
issue-1197	51	48	)	)	PUNCT
issue-1197	51	49	.	.	PUNCT
issue-1197	52	1	current	current	ADJ
issue-1197	52	2	problems	problem	NOUN
issue-1197	52	3	concern	concern	VERB
issue-1197	52	4	not	not	PART
issue-1197	52	5	only	only	ADV
issue-1197	52	6	the	the	DET
issue-1197	52	7	difficulties	difficulty	NOUN
issue-1197	52	8	of	of	ADP
issue-1197	52	9	clear	clear	ADJ
issue-1197	52	10	verification	verification	NOUN
issue-1197	52	11	of	of	ADP
issue-1197	52	12	information	information	NOUN
issue-1197	52	13	indicators	indicator	NOUN
issue-1197	52	14	on	on	ADP
issue-1197	52	15	reservation	reservation	NOUN
issue-1197	52	16	objects	object	NOUN
issue-1197	52	17	,	,	PUNCT
issue-1197	52	18	but	but	CCONJ
issue-1197	52	19	also	also	ADV
issue-1197	52	20	the	the	DET
issue-1197	52	21	development	development	NOUN
issue-1197	52	22	of	of	ADP
issue-1197	52	23	adequate	adequate	ADJ
issue-1197	52	24	to	to	ADP
issue-1197	52	25	the	the	DET
issue-1197	52	26	modern	modern	ADJ
issue-1197	52	27	socio	socio	NOUN
issue-1197	52	28	-	-	PUNCT
issue-1197	52	29	economic	economic	ADJ
issue-1197	52	30	environment	environment	NOUN
issue-1197	52	31	approaches	approach	NOUN
issue-1197	52	32	to	to	ADP
issue-1197	52	33	building	build	VERB
issue-1197	52	34	a	a	DET
issue-1197	52	35	system	system	NOUN
issue-1197	52	36	of	of	ADP
issue-1197	52	37	criteria	criterion	NOUN
issue-1197	52	38	for	for	ADP
issue-1197	52	39	identifying	identify	VERB
issue-1197	52	40	real	real	ADJ
issue-1197	52	41	threats	threat	NOUN
issue-1197	52	42	that	that	PRON
issue-1197	52	43	require	require	VERB
issue-1197	52	44	early	early	ADJ
issue-1197	52	45	creation	creation	NOUN
issue-1197	52	46	of	of	ADP
issue-1197	52	47	reserves	reserve	NOUN
issue-1197	52	48	or	or	CCONJ
issue-1197	52	49	insurance	insurance	NOUN
issue-1197	52	50	trust	trust	NOUN
issue-1197	52	51	funds	fund	NOUN
issue-1197	52	52	.	.	PUNCT
issue-1197	53	1	in	in	ADP
issue-1197	53	2	many	many	ADJ
issue-1197	53	3	cases	case	NOUN
issue-1197	53	4	,	,	PUNCT
issue-1197	53	5	the	the	DET
issue-1197	53	6	current	current	ADJ
issue-1197	53	7	standardization	standardization	NOUN
issue-1197	53	8	of	of	ADP
issue-1197	53	9	public	public	ADJ
issue-1197	53	10	financial	financial	ADJ
issue-1197	53	11	reporting	reporting	NOUN
issue-1197	53	12	allows	allow	VERB
issue-1197	53	13	only	only	ADV
issue-1197	53	14	a	a	DET
issue-1197	53	15	general	general	ADJ
issue-1197	53	16	idea	idea	NOUN
issue-1197	53	17	of	of	ADP
issue-1197	53	18	the	the	DET
issue-1197	53	19	reflected	reflect	VERB
issue-1197	53	20	in	in	ADP
issue-1197	53	21	the	the	DET
issue-1197	53	22	accounting	accounting	NOUN
issue-1197	53	23	method	method	NOUN
issue-1197	53	24	of	of	ADP
issue-1197	53	25	insurance	insurance	NOUN
issue-1197	53	26	(	(	PUNCT
issue-1197	53	27	reserve	reserve	NOUN
issue-1197	53	28	)	)	PUNCT
issue-1197	53	29	capacity	capacity	NOUN
issue-1197	53	30	of	of	ADP
issue-1197	53	31	the	the	DET
issue-1197	53	32	company	company	NOUN
issue-1197	53	33	,	,	PUNCT
issue-1197	53	34	ignoring	ignore	VERB
issue-1197	53	35	the	the	DET
issue-1197	53	36	clear	clear	ADJ
issue-1197	53	37	articulation	articulation	NOUN
issue-1197	53	38	of	of	ADP
issue-1197	53	39	the	the	DET
issue-1197	53	40	productive	productive	ADJ
issue-1197	53	41	power	power	NOUN
issue-1197	53	42	of	of	ADP
issue-1197	53	43	the	the	DET
issue-1197	53	44	presented	present	VERB
issue-1197	53	45	resources	resource	NOUN
issue-1197	53	46	to	to	PART
issue-1197	53	47	protect	protect	VERB
issue-1197	53	48	working	work	VERB
issue-1197	53	49	capital	capital	NOUN
issue-1197	53	50	.	.	PUNCT
issue-1197	54	1	the	the	DET
issue-1197	54	2	principles	principle	NOUN
issue-1197	54	3	and	and	CCONJ
issue-1197	54	4	approaches	approach	NOUN
issue-1197	54	5	to	to	ADP
issue-1197	54	6	the	the	DET
issue-1197	54	7	formation	formation	NOUN
issue-1197	54	8	of	of	ADP
issue-1197	54	9	accounting	accounting	NOUN
issue-1197	54	10	reserves	reserve	NOUN
issue-1197	54	11	(	(	PUNCT
issue-1197	54	12	accounting	accounting	NOUN
issue-1197	54	13	regulations	regulation	NOUN
issue-1197	54	14	and	and	CCONJ
issue-1197	54	15	recommended	recommend	VERB
issue-1197	54	16	methods	method	NOUN
issue-1197	54	17	)	)	PUNCT
issue-1197	54	18	set	set	VERB
issue-1197	54	19	out	out	ADP
issue-1197	54	20	in	in	ADP
issue-1197	54	21	the	the	DET
issue-1197	54	22	standards	standard	NOUN
issue-1197	54	23	need	need	VERB
issue-1197	54	24	to	to	PART
issue-1197	54	25	be	be	AUX
issue-1197	54	26	changed	change	VERB
issue-1197	54	27	,	,	PUNCT
issue-1197	54	28	as	as	SCONJ
issue-1197	54	29	the	the	DET
issue-1197	54	30	practice	practice	NOUN
issue-1197	54	31	of	of	ADP
issue-1197	54	32	information	information	NOUN
issue-1197	54	33	formation	formation	NOUN
issue-1197	54	34	based	base	VERB
issue-1197	54	35	on	on	ADP
issue-1197	54	36	them	they	PRON
issue-1197	54	37	allows	allow	VERB
issue-1197	54	38	the	the	DET
issue-1197	54	39	possibility	possibility	NOUN
issue-1197	54	40	of	of	ADP
issue-1197	54	41	manipulating	manipulate	VERB
issue-1197	54	42	data	datum	NOUN
issue-1197	54	43	on	on	ADP
issue-1197	54	44	the	the	DET
issue-1197	54	45	objects	object	NOUN
issue-1197	54	46	of	of	ADP
issue-1197	54	47	reservation	reservation	NOUN
issue-1197	54	48	.	.	PUNCT
issue-1197	55	1	the	the	DET
issue-1197	55	2	infrastructure	infrastructure	NOUN
issue-1197	55	3	of	of	ADP
issue-1197	55	4	international	international	ADJ
issue-1197	55	5	financial	financial	ADJ
issue-1197	55	6	reporting	reporting	NOUN
issue-1197	55	7	standards	standard	NOUN
issue-1197	55	8	is	be	AUX
issue-1197	55	9	implemented	implement	VERB
issue-1197	55	10	in	in	ADP
issue-1197	55	11	most	most	ADJ
issue-1197	55	12	countries	country	NOUN
issue-1197	55	13	,	,	PUNCT
issue-1197	55	14	on	on	ADP
issue-1197	55	15	the	the	DET
issue-1197	55	16	basis	basis	NOUN
issue-1197	55	17	of	of	ADP
issue-1197	55	18	which	which	PRON
issue-1197	55	19	their	their	PRON
issue-1197	55	20	application	application	NOUN
issue-1197	55	21	is	be	AUX
issue-1197	55	22	enshrined	enshrine	VERB
issue-1197	55	23	at	at	ADP
issue-1197	55	24	the	the	DET
issue-1197	55	25	state	state	NOUN
issue-1197	55	26	level	level	NOUN
issue-1197	55	27	,	,	PUNCT
issue-1197	55	28	including	include	VERB
issue-1197	55	29	in	in	ADP
issue-1197	55	30	ukraine	ukraine	NOUN
issue-1197	55	31	.	.	PUNCT
issue-1197	56	1	this	this	PRON
issue-1197	56	2	applies	apply	VERB
issue-1197	56	3	both	both	PRON
issue-1197	56	4	to	to	ADP
issue-1197	56	5	the	the	DET
issue-1197	56	6	international	international	ADJ
issue-1197	56	7	principles	principle	NOUN
issue-1197	56	8	for	for	ADP
issue-1197	56	9	the	the	DET
issue-1197	56	10	presentation	presentation	NOUN
issue-1197	56	11	of	of	ADP
issue-1197	56	12	information	information	NOUN
issue-1197	56	13	in	in	ADP
issue-1197	56	14	financial	financial	ADJ
issue-1197	56	15	statements	statement	NOUN
issue-1197	56	16	(	(	PUNCT
issue-1197	56	17	ias	ias	PROPN
issue-1197	56	18	1	1	NUM
issue-1197	56	19	)	)	PUNCT
issue-1197	56	20	and	and	CCONJ
issue-1197	56	21	to	to	ADP
issue-1197	56	22	the	the	DET
issue-1197	56	23	disclosure	disclosure	NOUN
issue-1197	56	24	of	of	ADP
issue-1197	56	25	reserves	reserve	NOUN
issue-1197	56	26	and	and	CCONJ
issue-1197	56	27	earmarked	earmark	VERB
issue-1197	56	28	capital	capital	NOUN
issue-1197	56	29	(	(	PUNCT
issue-1197	56	30	ias	ias	PROPN
issue-1197	56	31	37	37	NUM
issue-1197	56	32	)	)	PUNCT
issue-1197	56	33	.	.	PUNCT
issue-1197	57	1	in	in	ADP
issue-1197	57	2	this	this	DET
issue-1197	57	3	context	context	NOUN
issue-1197	57	4	,	,	PUNCT
issue-1197	57	5	we	we	PRON
issue-1197	57	6	present	present	VERB
issue-1197	57	7	the	the	DET
issue-1197	57	8	views	view	NOUN
issue-1197	57	9	of	of	ADP
issue-1197	57	10	well	well	ADV
issue-1197	57	11	-	-	PUNCT
issue-1197	57	12	known	know	VERB
issue-1197	57	13	scientists	scientist	NOUN
issue-1197	57	14	–	–	PUNCT
issue-1197	57	15	economists	economist	NOUN
issue-1197	57	16	in	in	ADP
issue-1197	57	17	the	the	DET
issue-1197	57	18	field	field	NOUN
issue-1197	57	19	of	of	ADP
issue-1197	57	20	accounting	accounting	NOUN
issue-1197	57	21	and	and	CCONJ
issue-1197	57	22	financial	financial	ADJ
issue-1197	57	23	reporting	reporting	NOUN
issue-1197	57	24	(	(	PUNCT
issue-1197	57	25	mathews	mathews	PROPN
issue-1197	57	26	,	,	PUNCT
issue-1197	57	27	perera	perera	PROPN
issue-1197	57	28	,	,	PUNCT
issue-1197	57	29	1996	1996	NUM
issue-1197	57	30	)	)	PUNCT
issue-1197	57	31	,	,	PUNCT
issue-1197	57	32	which	which	PRON
issue-1197	57	33	indicate	indicate	VERB
issue-1197	57	34	the	the	DET
issue-1197	57	35	importance	importance	NOUN
issue-1197	57	36	of	of	ADP
issue-1197	57	37	comparative	comparative	ADJ
issue-1197	57	38	analysis	analysis	NOUN
issue-1197	57	39	of	of	ADP
issue-1197	57	40	different	different	ADJ
issue-1197	57	41	accounting	accounting	NOUN
issue-1197	57	42	systems	system	NOUN
issue-1197	57	43	and	and	CCONJ
issue-1197	57	44	methods	method	NOUN
issue-1197	57	45	.	.	PUNCT
issue-1197	58	1	in	in	ADP
issue-1197	58	2	their	their	PRON
issue-1197	58	3	works	work	NOUN
issue-1197	58	4	it	it	PRON
issue-1197	58	5	is	be	AUX
issue-1197	58	6	substantiated	substantiate	VERB
issue-1197	58	7	that	that	SCONJ
issue-1197	58	8	the	the	DET
issue-1197	58	9	results	result	NOUN
issue-1197	58	10	of	of	ADP
issue-1197	58	11	such	such	ADJ
issue-1197	58	12	analysis	analysis	NOUN
issue-1197	58	13	allow	allow	VERB
issue-1197	58	14	to	to	PART
issue-1197	58	15	establish	establish	VERB
issue-1197	58	16	a	a	DET
issue-1197	58	17	typical	typical	ADJ
issue-1197	58	18	model	model	NOUN
issue-1197	58	19	of	of	ADP
issue-1197	58	20	accounting	accounting	NOUN
issue-1197	58	21	development	development	NOUN
issue-1197	58	22	on	on	ADP
issue-1197	58	23	the	the	DET
issue-1197	58	24	basis	basis	NOUN
issue-1197	58	25	of	of	ADP
issue-1197	58	26	a	a	DET
issue-1197	58	27	better	well	ADJ
issue-1197	58	28	understanding	understanding	NOUN
issue-1197	58	29	of	of	ADP
issue-1197	58	30	its	its	PRON
issue-1197	58	31	change	change	NOUN
issue-1197	58	32	under	under	ADP
issue-1197	58	33	the	the	DET
issue-1197	58	34	influence	influence	NOUN
issue-1197	58	35	of	of	ADP
issue-1197	58	36	environmental	environmental	ADJ
issue-1197	58	37	factors	factor	NOUN
issue-1197	58	38	.	.	PUNCT
issue-1197	59	1	these	these	PRON
issue-1197	59	2	and	and	CCONJ
issue-1197	59	3	other	other	ADJ
issue-1197	59	4	well	well	ADV
issue-1197	59	5	-	-	PUNCT
issue-1197	59	6	known	know	VERB
issue-1197	59	7	scholars	scholar	NOUN
issue-1197	59	8	in	in	ADP
issue-1197	59	9	the	the	DET
issue-1197	59	10	field	field	NOUN
issue-1197	59	11	of	of	ADP
issue-1197	59	12	knowledge	knowledge	NOUN
issue-1197	59	13	(	(	PUNCT
issue-1197	59	14	hendriksen	hendriksen	PROPN
issue-1197	59	15	,	,	PUNCT
issue-1197	59	16	van	van	NOUN
issue-1197	59	17	breda	breda	NOUN
issue-1197	59	18	,	,	PUNCT
issue-1197	59	19	1991	1991	NUM
issue-1197	59	20	)	)	PUNCT
issue-1197	59	21	also	also	ADV
issue-1197	59	22	point	point	VERB
issue-1197	59	23	to	to	ADP
issue-1197	59	24	the	the	DET
issue-1197	59	25	possibilities	possibility	NOUN
issue-1197	59	26	of	of	ADP
issue-1197	59	27	expanding	expand	VERB
issue-1197	59	28	the	the	DET
issue-1197	59	29	choice	choice	NOUN
issue-1197	59	30	of	of	ADP
issue-1197	59	31	acceptable	acceptable	ADJ
issue-1197	59	32	solutions	solution	NOUN
issue-1197	59	33	based	base	VERB
issue-1197	59	34	on	on	ADP
issue-1197	59	35	the	the	DET
issue-1197	59	36	experience	experience	NOUN
issue-1197	59	37	of	of	ADP
issue-1197	59	38	improving	improve	VERB
issue-1197	59	39	such	such	ADJ
issue-1197	59	40	accounting	accounting	NOUN
issue-1197	59	41	models	model	NOUN
issue-1197	59	42	.	.	PUNCT
issue-1197	60	1	from	from	ADP
issue-1197	60	2	the	the	DET
issue-1197	60	3	point	point	NOUN
issue-1197	60	4	of	of	ADP
issue-1197	60	5	view	view	NOUN
issue-1197	60	6	of	of	ADP
issue-1197	60	7	our	our	PRON
issue-1197	60	8	research	research	NOUN
issue-1197	60	9	,	,	PUNCT
issue-1197	60	10	the	the	DET
issue-1197	60	11	above	above	ADJ
issue-1197	60	12	concerns	concern	VERB
issue-1197	60	13	the	the	DET
issue-1197	60	14	differentiation	differentiation	NOUN
issue-1197	60	15	of	of	ADP
issue-1197	60	16	types	type	NOUN
issue-1197	60	17	of	of	ADP
issue-1197	60	18	reserves	reserve	NOUN
issue-1197	60	19	and	and	CCONJ
issue-1197	60	20	regulations	regulation	NOUN
issue-1197	60	21	on	on	ADP
issue-1197	60	22	the	the	DET
issue-1197	60	23	order	order	NOUN
issue-1197	60	24	of	of	ADP
issue-1197	60	25	their	their	PRON
issue-1197	60	26	reflection	reflection	NOUN
issue-1197	60	27	in	in	ADP
issue-1197	60	28	public	public	ADJ
issue-1197	60	29	reporting	reporting	NOUN
issue-1197	60	30	.	.	PUNCT
issue-1197	61	1	for	for	ADP
issue-1197	61	2	comparison	comparison	NOUN
issue-1197	61	3	,	,	PUNCT
issue-1197	61	4	we	we	PRON
issue-1197	61	5	present	present	VERB
issue-1197	61	6	the	the	DET
issue-1197	61	7	practice	practice	NOUN
issue-1197	61	8	of	of	ADP
issue-1197	61	9	implementing	implement	VERB
issue-1197	61	10	international	international	ADJ
issue-1197	61	11	standards	standard	NOUN
issue-1197	61	12	in	in	ADP
issue-1197	61	13	the	the	DET
issue-1197	61	14	field	field	NOUN
issue-1197	61	15	of	of	ADP
issue-1197	61	16	accounting	accounting	NOUN
issue-1197	61	17	and	and	CCONJ
issue-1197	61	18	reporting	reporting	NOUN
issue-1197	61	19	of	of	ADP
issue-1197	61	20	reserve	reserve	NOUN
issue-1197	61	21	and	and	CCONJ
issue-1197	61	22	trust	trust	NOUN
issue-1197	61	23	funds	fund	NOUN
issue-1197	61	24	of	of	ADP
issue-1197	61	25	capital	capital	NOUN
issue-1197	61	26	collateral	collateral	NOUN
issue-1197	61	27	by	by	ADP
issue-1197	61	28	the	the	DET
issue-1197	61	29	mandatory	mandatory	ADJ
issue-1197	61	30	requirements	requirement	NOUN
issue-1197	61	31	of	of	ADP
issue-1197	61	32	some	some	DET
issue-1197	61	33	european	european	ADJ
issue-1197	61	34	countries	country	NOUN
issue-1197	61	35	.	.	PUNCT
issue-1197	62	1	for	for	ADP
issue-1197	62	2	example	example	NOUN
issue-1197	62	3	,	,	PUNCT
issue-1197	62	4	in	in	ADP
issue-1197	62	5	the	the	DET
issue-1197	62	6	czech	czech	PROPN
issue-1197	62	7	republic	republic	NOUN
issue-1197	62	8	,	,	PUNCT
issue-1197	62	9	the	the	DET
issue-1197	62	10	group	group	NOUN
issue-1197	62	11	of	of	ADP
issue-1197	62	12	indicators	indicator	NOUN
issue-1197	62	13	on	on	ADP
issue-1197	62	14	funds	fund	NOUN
issue-1197	62	15	and	and	CCONJ
issue-1197	62	16	profits	profit	NOUN
issue-1197	62	17	provides	provide	VERB
issue-1197	62	18	opportunities	opportunity	NOUN
issue-1197	62	19	to	to	PART
issue-1197	62	20	give	give	VERB
issue-1197	62	21	only	only	ADV
issue-1197	62	22	summary	summary	NOUN
issue-1197	62	23	information	information	NOUN
issue-1197	62	24	on	on	ADP
issue-1197	62	25	the	the	DET
issue-1197	62	26	role	role	NOUN
issue-1197	62	27	of	of	ADP
issue-1197	62	28	the	the	DET
issue-1197	62	29	reserve	reserve	PROPN
issue-1197	62	30	fund	fund	PROPN
issue-1197	62	31	.	.	PUNCT
issue-1197	63	1	in	in	ADP
issue-1197	63	2	comparison	comparison	NOUN
issue-1197	63	3	with	with	ADP
issue-1197	63	4	the	the	DET
issue-1197	63	5	regulations	regulation	NOUN
issue-1197	63	6	of	of	ADP
issue-1197	63	7	this	this	DET
issue-1197	63	8	country	country	NOUN
issue-1197	63	9	,	,	PUNCT
issue-1197	63	10	in	in	ADP
issue-1197	63	11	slovakia	slovakia	PROPN
issue-1197	63	12	,	,	PUNCT
issue-1197	63	13	the	the	DET
issue-1197	63	14	following	follow	VERB
issue-1197	63	15	balance	balance	NOUN
issue-1197	63	16	sheet	sheet	NOUN
issue-1197	63	17	items	item	NOUN
issue-1197	63	18	are	be	AUX
issue-1197	63	19	provided	provide	VERB
issue-1197	63	20	for	for	ADP
issue-1197	63	21	the	the	DET
issue-1197	63	22	group	group	NOUN
issue-1197	63	23	of	of	ADP
issue-1197	63	24	indicators	indicator	NOUN
issue-1197	63	25	on	on	ADP
issue-1197	63	26	share	share	NOUN
issue-1197	63	27	capital	capital	NOUN
issue-1197	63	28	and	and	CCONJ
issue-1197	63	29	funds	fund	NOUN
issue-1197	63	30	:	:	PUNCT
issue-1197	63	31	413	413	NUM
issue-1197	63	32	–	–	PUNCT
issue-1197	63	33	reserve	reserve	NOUN
issue-1197	63	34	investment	investment	NOUN
issue-1197	63	35	revaluations	revaluation	NOUN
issue-1197	63	36	;	;	PUNCT
issue-1197	63	37	414	414	NUM
issue-1197	63	38	–	–	PUNCT
issue-1197	63	39	legal	legal	ADJ
issue-1197	63	40	reserve	reserve	NOUN
issue-1197	63	41	funds	fund	NOUN
issue-1197	63	42	from	from	ADP
issue-1197	63	43	participation	participation	NOUN
issue-1197	63	44	in	in	ADP
issue-1197	63	45	capital	capital	NOUN
issue-1197	63	46	,	,	PUNCT
issue-1197	63	47	and	and	CCONJ
issue-1197	63	48	in	in	ADP
issue-1197	63	49	the	the	DET
issue-1197	63	50	article	article	NOUN
issue-1197	63	51	funds	fund	NOUN
issue-1197	63	52	created	create	VERB
issue-1197	63	53	from	from	ADP
issue-1197	63	54	profits	profit	NOUN
issue-1197	63	55	and	and	CCONJ
issue-1197	63	56	recognized	recognize	VERB
issue-1197	63	57	economic	economic	ADJ
issue-1197	63	58	results	result	NOUN
issue-1197	63	59	,	,	PUNCT
issue-1197	63	60	item	item	NOUN
issue-1197	63	61	421	421	NUM
issue-1197	63	62	–	–	PUNCT
issue-1197	63	63	legal	legal	ADJ
issue-1197	63	64	reserve	reserve	NOUN
issue-1197	63	65	fund	fund	PROPN
issue-1197	63	66	.	.	PUNCT
issue-1197	64	1	latvian	latvian	ADJ
issue-1197	64	2	legislation	legislation	NOUN
issue-1197	64	3	reflects	reflect	VERB
issue-1197	64	4	in	in	ADP
issue-1197	64	5	the	the	DET
issue-1197	64	6	balance	balance	NOUN
issue-1197	64	7	sheet	sheet	NOUN
issue-1197	64	8	generalized	generalize	VERB
issue-1197	64	9	information	information	NOUN
issue-1197	64	10	on	on	ADP
issue-1197	64	11	the	the	DET
issue-1197	64	12	state	state	NOUN
issue-1197	64	13	of	of	ADP
issue-1197	64	14	equity	equity	NOUN
issue-1197	64	15	separate	separate	ADJ
issue-1197	64	16	articles	article	NOUN
issue-1197	64	17	–	–	PUNCT
issue-1197	64	18	fixed	fix	VERB
issue-1197	64	19	or	or	CCONJ
issue-1197	64	20	partial	partial	ADJ
issue-1197	64	21	capital	capital	NOUN
issue-1197	64	22	,	,	PUNCT
issue-1197	64	23	reserve	reserve	NOUN
issue-1197	64	24	for	for	ADP
issue-1197	64	25	revaluation	revaluation	NOUN
issue-1197	64	26	of	of	ADP
issue-1197	64	27	long	long	ADJ
issue-1197	64	28	-	-	PUNCT
issue-1197	64	29	term	term	NOUN
issue-1197	64	30	deposits	deposit	NOUN
issue-1197	64	31	and	and	CCONJ
issue-1197	64	32	reserves	reserve	NOUN
issue-1197	64	33	.	.	PUNCT
issue-1197	65	1	in	in	ADP
issue-1197	65	2	ukraine	ukraine	NOUN
issue-1197	65	3	,	,	PUNCT
issue-1197	65	4	in	in	ADP
issue-1197	65	5	accordance	accordance	NOUN
issue-1197	65	6	with	with	ADP
issue-1197	65	7	the	the	DET
issue-1197	65	8	accounts	account	NOUN
issue-1197	65	9	of	of	ADP
issue-1197	65	10	the	the	DET
issue-1197	65	11	fourth	fourth	ADJ
issue-1197	65	12	class	class	NOUN
issue-1197	65	13	“	"	PUNCT
issue-1197	65	14	equity	equity	NOUN
issue-1197	65	15	and	and	CCONJ
issue-1197	65	16	collateral	collateral	ADJ
issue-1197	65	17	”	"	PUNCT
issue-1197	65	18	information	information	NOUN
issue-1197	65	19	on	on	ADP
issue-1197	65	20	the	the	DET
issue-1197	65	21	authorized	authorized	ADJ
issue-1197	65	22	and	and	CCONJ
issue-1197	65	23	additional	additional	ADJ
issue-1197	65	24	capital	capital	NOUN
issue-1197	65	25	in	in	ADP
issue-1197	65	26	the	the	DET
issue-1197	65	27	balance	balance	NOUN
issue-1197	65	28	sheet	sheet	NOUN
issue-1197	65	29	is	be	AUX
issue-1197	65	30	supplemented	supplement	VERB
issue-1197	65	31	by	by	ADP
issue-1197	65	32	the	the	DET
issue-1197	65	33	following	follow	VERB
issue-1197	65	34	items	item	NOUN
issue-1197	65	35	:	:	PUNCT
issue-1197	65	36	43	43	NUM
issue-1197	65	37	–	–	PUNCT
issue-1197	65	38	reserve	reserve	NOUN
issue-1197	65	39	capital	capital	NOUN
issue-1197	65	40	;	;	PUNCT
issue-1197	65	41	47	47	NUM
issue-1197	65	42	–	–	PUNCT
issue-1197	65	43	ensuring	ensure	VERB
issue-1197	65	44	future	future	ADJ
issue-1197	65	45	expenses	expense	NOUN
issue-1197	65	46	and	and	CCONJ
issue-1197	65	47	payments	payment	NOUN
issue-1197	65	48	;	;	PUNCT
issue-1197	65	49	48	48	NUM
issue-1197	65	50	–	–	PUNCT
issue-1197	65	51	targeted	target	VERB
issue-1197	65	52	financing	financing	NOUN
issue-1197	65	53	and	and	CCONJ
issue-1197	65	54	targeted	target	VERB
issue-1197	65	55	revenues	revenue	NOUN
issue-1197	65	56	;	;	PUNCT
issue-1197	65	57	49	49	NUM
issue-1197	65	58	–	–	PUNCT
issue-1197	65	59	insurance	insurance	NOUN
issue-1197	65	60	reserves	reserve	NOUN
issue-1197	65	61	.	.	PUNCT
issue-1197	66	1	legislative	legislative	ADJ
issue-1197	66	2	norms	norm	NOUN
issue-1197	66	3	of	of	ADP
issue-1197	66	4	public	public	ADJ
issue-1197	66	5	reporting	reporting	NOUN
issue-1197	66	6	in	in	ADP
issue-1197	66	7	germany	germany	PROPN
issue-1197	66	8	in	in	ADP
issue-1197	66	9	the	the	DET
issue-1197	66	10	consolidated	consolidated	ADJ
issue-1197	66	11	balance	balance	NOUN
issue-1197	66	12	sheet	sheet	NOUN
issue-1197	66	13	item	item	NOUN
issue-1197	66	14	“	"	PUNCT
issue-1197	66	15	equity	equity	NOUN
issue-1197	66	16	and	and	CCONJ
issue-1197	66	17	contributions	contribution	NOUN
issue-1197	66	18	to	to	ADP
issue-1197	66	19	the	the	DET
issue-1197	66	20	reserve	reserve	PROPN
issue-1197	66	21	fund	fund	PROPN
issue-1197	66	22	”	"	PUNCT
issue-1197	66	23	identified	identify	VERB
issue-1197	66	24	a	a	DET
issue-1197	66	25	separate	separate	ADJ
issue-1197	66	26	baltic	baltic	ADJ
issue-1197	66	27	journal	journal	NOUN
issue-1197	66	28	of	of	ADP
issue-1197	66	29	economic	economic	ADJ
issue-1197	66	30	studies	study	NOUN
issue-1197	66	31	153	153	NUM
issue-1197	66	32	vol	vol	NOUN
issue-1197	66	33	.	.	PUNCT
issue-1197	67	1	7	7	NUM
issue-1197	67	2	,	,	PUNCT
issue-1197	67	3	no	no	INTJ
issue-1197	67	4	.	.	NOUN
issue-1197	67	5	3	3	NUM
issue-1197	67	6	,	,	PUNCT
issue-1197	67	7	2021	2021	NUM
issue-1197	67	8	position	position	NOUN
issue-1197	67	9	group	group	NOUN
issue-1197	67	10	of	of	ADP
issue-1197	67	11	indicators	indicator	NOUN
issue-1197	67	12	:	:	PUNCT
issue-1197	67	13	31	31	NUM
issue-1197	67	14	–	–	PUNCT
issue-1197	67	15	capital	capital	NOUN
issue-1197	67	16	reserve	reserve	NOUN
issue-1197	67	17	;	;	PUNCT
issue-1197	67	18	32	32	NUM
issue-1197	67	19	–	–	PUNCT
issue-1197	67	20	deduction	deduction	NOUN
issue-1197	67	21	of	of	ADP
issue-1197	67	22	profit	profit	NOUN
issue-1197	67	23	to	to	ADP
issue-1197	67	24	the	the	DET
issue-1197	67	25	reserve	reserve	NOUN
issue-1197	67	26	;	;	PUNCT
issue-1197	68	1	3210	3210	NUM
issue-1197	68	2	–	–	PUNCT
issue-1197	68	3	deductions	deduction	NOUN
issue-1197	68	4	to	to	ADP
issue-1197	68	5	the	the	DET
issue-1197	68	6	reserve	reserve	NOUN
issue-1197	68	7	according	accord	VERB
issue-1197	68	8	to	to	ADP
issue-1197	68	9	the	the	DET
issue-1197	68	10	legislation	legislation	NOUN
issue-1197	68	11	;	;	PUNCT
issue-1197	68	12	3230	3230	NUM
issue-1197	68	13	–	–	PUNCT
issue-1197	68	14	contributions	contribution	NOUN
issue-1197	68	15	to	to	ADP
issue-1197	68	16	the	the	DET
issue-1197	68	17	reserve	reserve	NOUN
issue-1197	68	18	in	in	ADP
issue-1197	68	19	accordance	accordance	NOUN
issue-1197	68	20	with	with	ADP
issue-1197	68	21	the	the	DET
issue-1197	68	22	statute	statute	NOUN
issue-1197	68	23	;	;	PUNCT
issue-1197	68	24	3240	3240	NUM
issue-1197	68	25	other	other	ADJ
issue-1197	68	26	deductions	deduction	NOUN
issue-1197	68	27	to	to	ADP
issue-1197	68	28	the	the	DET
issue-1197	68	29	reserve	reserve	NOUN
issue-1197	68	30	.	.	PUNCT
issue-1197	69	1	in	in	ADP
issue-1197	69	2	the	the	DET
issue-1197	69	3	development	development	NOUN
issue-1197	69	4	of	of	ADP
issue-1197	69	5	the	the	DET
issue-1197	69	6	above	above	NOUN
issue-1197	69	7	,	,	PUNCT
issue-1197	69	8	we	we	PRON
issue-1197	69	9	indicate	indicate	VERB
issue-1197	69	10	the	the	DET
issue-1197	69	11	possible	possible	ADJ
issue-1197	69	12	parameters	parameter	NOUN
issue-1197	69	13	of	of	ADP
issue-1197	69	14	providing	provide	VERB
issue-1197	69	15	information	information	NOUN
issue-1197	69	16	about	about	ADP
issue-1197	69	17	equity	equity	NOUN
issue-1197	69	18	and	and	CCONJ
issue-1197	69	19	reserves	reserve	NOUN
issue-1197	69	20	in	in	ADP
issue-1197	69	21	the	the	DET
issue-1197	69	22	balance	balance	NOUN
issue-1197	69	23	sheet	sheet	NOUN
issue-1197	69	24	of	of	ADP
issue-1197	69	25	the	the	DET
issue-1197	69	26	british	british	ADJ
issue-1197	69	27	company	company	NOUN
issue-1197	69	28	.	.	PUNCT
issue-1197	70	1	in	in	ADP
issue-1197	70	2	particular	particular	ADJ
issue-1197	70	3	,	,	PUNCT
issue-1197	70	4	under	under	ADP
issue-1197	70	5	the	the	DET
issue-1197	70	6	item	item	NOUN
issue-1197	70	7	capital	capital	NOUN
issue-1197	70	8	and	and	CCONJ
issue-1197	70	9	reserves	reserve	NOUN
issue-1197	70	10	reflect	reflect	VERB
issue-1197	70	11	:	:	PUNCT
issue-1197	70	12	revaluation	revaluation	NOUN
issue-1197	70	13	reserve	reserve	NOUN
issue-1197	70	14	;	;	PUNCT
issue-1197	70	15	other	other	ADJ
issue-1197	70	16	reserves	reserve	NOUN
issue-1197	70	17	;	;	PUNCT
issue-1197	70	18	reserves	reserve	NOUN
issue-1197	70	19	for	for	ADP
issue-1197	70	20	redemption	redemption	NOUN
issue-1197	70	21	of	of	ADP
issue-1197	70	22	preferred	preferred	ADJ
issue-1197	70	23	shares	share	NOUN
issue-1197	70	24	;	;	PUNCT
issue-1197	70	25	reserve	reserve	NOUN
issue-1197	70	26	for	for	ADP
issue-1197	70	27	own	own	ADJ
issue-1197	70	28	shares	share	NOUN
issue-1197	70	29	;	;	PUNCT
issue-1197	70	30	reserve	reserve	NOUN
issue-1197	70	31	provided	provide	VERB
issue-1197	70	32	by	by	ADP
issue-1197	70	33	the	the	DET
issue-1197	70	34	founding	found	VERB
issue-1197	70	35	documents	document	NOUN
issue-1197	70	36	;	;	PUNCT
issue-1197	70	37	other	other	ADJ
issue-1197	70	38	reserves	reserve	NOUN
issue-1197	70	39	.	.	PUNCT
issue-1197	71	1	according	accord	VERB
issue-1197	71	2	to	to	ADP
issue-1197	71	3	the	the	DET
issue-1197	71	4	possible	possible	ADJ
issue-1197	71	5	form	form	NOUN
issue-1197	71	6	of	of	ADP
issue-1197	71	7	a	a	DET
issue-1197	71	8	balance	balance	NOUN
issue-1197	71	9	sheet	sheet	NOUN
issue-1197	71	10	by	by	ADP
issue-1197	71	11	an	an	DET
issue-1197	71	12	american	american	ADJ
issue-1197	71	13	company	company	NOUN
issue-1197	71	14	under	under	ADP
issue-1197	71	15	the	the	DET
issue-1197	71	16	group	group	NOUN
issue-1197	71	17	item	item	NOUN
issue-1197	71	18	share	share	NOUN
issue-1197	71	19	capital	capital	NOUN
issue-1197	71	20	,	,	PUNCT
issue-1197	71	21	it	it	PRON
issue-1197	71	22	is	be	AUX
issue-1197	71	23	allowed	allow	VERB
issue-1197	71	24	to	to	PART
issue-1197	71	25	provide	provide	VERB
issue-1197	71	26	information	information	NOUN
issue-1197	71	27	on	on	ADP
issue-1197	71	28	a	a	DET
issue-1197	71	29	wide	wide	ADJ
issue-1197	71	30	range	range	NOUN
issue-1197	71	31	of	of	ADP
issue-1197	71	32	reserve	reserve	NOUN
issue-1197	71	33	and	and	CCONJ
issue-1197	71	34	trust	trust	NOUN
issue-1197	71	35	funds	fund	NOUN
issue-1197	71	36	.	.	PUNCT
issue-1197	72	1	analysis	analysis	NOUN
issue-1197	72	2	of	of	ADP
issue-1197	72	3	the	the	DET
issue-1197	72	4	content	content	NOUN
issue-1197	72	5	and	and	CCONJ
issue-1197	72	6	results	result	NOUN
issue-1197	72	7	of	of	ADP
issue-1197	72	8	recent	recent	ADJ
issue-1197	72	9	research	research	NOUN
issue-1197	72	10	indicates	indicate	VERB
issue-1197	72	11	an	an	DET
issue-1197	72	12	insufficiently	insufficiently	ADV
issue-1197	72	13	concretized	concretize	VERB
issue-1197	72	14	conceptual	conceptual	ADJ
issue-1197	72	15	and	and	CCONJ
issue-1197	72	16	categorical	categorical	ADJ
issue-1197	72	17	apparatus	apparatus	NOUN
issue-1197	72	18	and	and	CCONJ
issue-1197	72	19	formalized	formalize	VERB
issue-1197	72	20	quantitative	quantitative	ADJ
issue-1197	72	21	expression	expression	NOUN
issue-1197	72	22	of	of	ADP
issue-1197	72	23	accounting	accounting	NOUN
issue-1197	72	24	reserves	reserve	NOUN
issue-1197	72	25	,	,	PUNCT
issue-1197	72	26	trust	trust	NOUN
issue-1197	72	27	and	and	CCONJ
issue-1197	72	28	special	special	ADJ
issue-1197	72	29	funds	fund	NOUN
issue-1197	72	30	and	and	CCONJ
issue-1197	72	31	future	future	ADJ
issue-1197	72	32	capital	capital	NOUN
issue-1197	72	33	provision	provision	NOUN
issue-1197	72	34	in	in	ADP
issue-1197	72	35	almost	almost	ADV
issue-1197	72	36	all	all	PRON
issue-1197	72	37	national	national	ADJ
issue-1197	72	38	systems	system	NOUN
issue-1197	72	39	of	of	ADP
issue-1197	72	40	standardization	standardization	NOUN
issue-1197	72	41	of	of	ADP
issue-1197	72	42	public	public	ADJ
issue-1197	72	43	reporting	reporting	NOUN
issue-1197	72	44	.	.	PUNCT
issue-1197	73	1	at	at	ADP
issue-1197	73	2	present	present	ADJ
issue-1197	73	3	,	,	PUNCT
issue-1197	73	4	the	the	DET
issue-1197	73	5	legislative	legislative	ADJ
issue-1197	73	6	regulation	regulation	NOUN
issue-1197	73	7	of	of	ADP
issue-1197	73	8	the	the	DET
issue-1197	73	9	procedure	procedure	NOUN
issue-1197	73	10	for	for	ADP
issue-1197	73	11	creating	create	VERB
issue-1197	73	12	and	and	CCONJ
issue-1197	73	13	determining	determine	VERB
issue-1197	73	14	various	various	ADJ
issue-1197	73	15	types	type	NOUN
issue-1197	73	16	of	of	ADP
issue-1197	73	17	reserves	reserve	NOUN
issue-1197	73	18	and	and	CCONJ
issue-1197	73	19	capital	capital	NOUN
issue-1197	73	20	provision	provision	NOUN
issue-1197	73	21	does	do	AUX
issue-1197	73	22	not	not	PART
issue-1197	73	23	regulate	regulate	VERB
issue-1197	73	24	the	the	DET
issue-1197	73	25	mechanisms	mechanism	NOUN
issue-1197	73	26	and	and	CCONJ
issue-1197	73	27	methods	method	NOUN
issue-1197	73	28	of	of	ADP
issue-1197	73	29	calculating	calculate	VERB
issue-1197	73	30	almost	almost	ADV
issue-1197	73	31	all	all	PRON
issue-1197	73	32	components	component	NOUN
issue-1197	73	33	of	of	ADP
issue-1197	73	34	the	the	DET
issue-1197	73	35	reserve	reserve	NOUN
issue-1197	73	36	system	system	NOUN
issue-1197	73	37	,	,	PUNCT
issue-1197	73	38	i.e.	i.e.	X
issue-1197	73	39	,	,	PUNCT
issue-1197	73	40	the	the	DET
issue-1197	73	41	size	size	NOUN
issue-1197	73	42	of	of	ADP
issue-1197	73	43	the	the	DET
issue-1197	73	44	necessary	necessary	ADJ
issue-1197	73	45	sources	source	NOUN
issue-1197	73	46	to	to	PART
issue-1197	73	47	cover	cover	VERB
issue-1197	73	48	losses	loss	NOUN
issue-1197	73	49	and	and	CCONJ
issue-1197	73	50	unforeseen	unforeseen	ADJ
issue-1197	73	51	costs	cost	NOUN
issue-1197	73	52	.	.	PUNCT
issue-1197	74	1	existing	exist	VERB
issue-1197	74	2	problems	problem	NOUN
issue-1197	74	3	in	in	ADP
issue-1197	74	4	modern	modern	ADJ
issue-1197	74	5	practice	practice	NOUN
issue-1197	74	6	of	of	ADP
issue-1197	74	7	management	management	NOUN
issue-1197	74	8	of	of	ADP
issue-1197	74	9	components	component	NOUN
issue-1197	74	10	of	of	ADP
issue-1197	74	11	reserve	reserve	NOUN
issue-1197	74	12	system	system	NOUN
issue-1197	74	13	put	put	VERB
issue-1197	74	14	forward	forward	ADP
issue-1197	74	15	the	the	DET
issue-1197	74	16	objective	objective	ADJ
issue-1197	74	17	need	need	NOUN
issue-1197	74	18	of	of	ADP
issue-1197	74	19	working	work	VERB
issue-1197	74	20	out	out	ADP
issue-1197	74	21	in	in	ADP
issue-1197	74	22	more	more	ADV
issue-1197	74	23	adequate	adequate	ADJ
issue-1197	74	24	standardization	standardization	NOUN
issue-1197	74	25	both	both	DET
issue-1197	74	26	methods	method	NOUN
issue-1197	74	27	of	of	ADP
issue-1197	74	28	reflection	reflection	NOUN
issue-1197	74	29	in	in	ADP
issue-1197	74	30	the	the	DET
issue-1197	74	31	account	account	NOUN
issue-1197	74	32	of	of	ADP
issue-1197	74	33	reserve	reserve	NOUN
issue-1197	74	34	objects	object	NOUN
issue-1197	74	35	,	,	PUNCT
issue-1197	74	36	insurance	insurance	NOUN
issue-1197	74	37	funds	fund	NOUN
issue-1197	74	38	and	and	CCONJ
issue-1197	74	39	maintenance	maintenance	NOUN
issue-1197	74	40	of	of	ADP
issue-1197	74	41	future	future	ADJ
issue-1197	74	42	expenses	expense	NOUN
issue-1197	74	43	and	and	CCONJ
issue-1197	74	44	payments	payment	NOUN
issue-1197	74	45	,	,	PUNCT
issue-1197	74	46	and	and	CCONJ
issue-1197	74	47	development	development	NOUN
issue-1197	74	48	of	of	ADP
issue-1197	74	49	adaptive	adaptive	ADJ
issue-1197	74	50	basic	basic	ADJ
issue-1197	74	51	principles	principle	NOUN
issue-1197	74	52	of	of	ADP
issue-1197	74	53	their	their	PRON
issue-1197	74	54	presentation	presentation	NOUN
issue-1197	74	55	in	in	ADP
issue-1197	74	56	the	the	DET
issue-1197	74	57	public	public	ADJ
issue-1197	74	58	reporting	reporting	NOUN
issue-1197	74	59	.	.	PUNCT
issue-1197	75	1	modern	modern	ADJ
issue-1197	75	2	companies	company	NOUN
issue-1197	75	3	.	.	PUNCT
issue-1197	76	1	3	3	X
issue-1197	76	2	.	.	X
issue-1197	76	3	review	review	NOUN
issue-1197	76	4	of	of	ADP
issue-1197	76	5	scientific	scientific	ADJ
issue-1197	76	6	developments	development	NOUN
issue-1197	76	7	on	on	ADP
issue-1197	76	8	the	the	DET
issue-1197	76	9	research	research	NOUN
issue-1197	76	10	topic	topic	NOUN
issue-1197	76	11	analysis	analysis	NOUN
issue-1197	76	12	of	of	ADP
issue-1197	76	13	case	case	NOUN
issue-1197	76	14	studies	study	NOUN
issue-1197	76	15	and	and	CCONJ
issue-1197	76	16	publications	publication	NOUN
issue-1197	76	17	in	in	ADP
issue-1197	76	18	the	the	DET
issue-1197	76	19	field	field	NOUN
issue-1197	76	20	of	of	ADP
issue-1197	76	21	information	information	NOUN
issue-1197	76	22	generation	generation	NOUN
issue-1197	76	23	to	to	PART
issue-1197	76	24	develop	develop	VERB
issue-1197	76	25	an	an	DET
issue-1197	76	26	adequate	adequate	ADJ
issue-1197	76	27	for	for	ADP
issue-1197	76	28	modern	modern	ADJ
issue-1197	76	29	companies	company	NOUN
issue-1197	76	30	backup	backup	ADJ
issue-1197	76	31	management	management	NOUN
issue-1197	76	32	subsystem	subsystem	NOUN
issue-1197	76	33	(	(	PUNCT
issue-1197	76	34	risk	risk	NOUN
issue-1197	76	35	management	management	NOUN
issue-1197	76	36	)	)	PUNCT
issue-1197	76	37	shows	show	VERB
issue-1197	76	38	that	that	SCONJ
issue-1197	76	39	this	this	DET
issue-1197	76	40	topic	topic	NOUN
issue-1197	76	41	is	be	AUX
issue-1197	76	42	given	give	VERB
issue-1197	76	43	increased	increase	VERB
issue-1197	76	44	attention	attention	NOUN
issue-1197	76	45	by	by	ADP
issue-1197	76	46	scientists	scientist	NOUN
issue-1197	76	47	and	and	CCONJ
issue-1197	76	48	practitioners	practitioner	NOUN
issue-1197	76	49	.	.	PUNCT
issue-1197	77	1	in	in	ADP
issue-1197	77	2	the	the	DET
issue-1197	77	3	thematic	thematic	ADJ
issue-1197	77	4	works	work	NOUN
issue-1197	77	5	of	of	ADP
issue-1197	77	6	scientists	scientist	NOUN
issue-1197	77	7	it	it	PRON
issue-1197	77	8	is	be	AUX
issue-1197	77	9	quite	quite	ADV
issue-1197	77	10	reasonable	reasonable	ADJ
issue-1197	77	11	to	to	PART
issue-1197	77	12	conclude	conclude	VERB
issue-1197	77	13	that	that	PRON
issue-1197	77	14	to	to	PART
issue-1197	77	15	develop	develop	VERB
issue-1197	77	16	an	an	DET
issue-1197	77	17	effective	effective	ADJ
issue-1197	77	18	for	for	ADP
issue-1197	77	19	a	a	DET
issue-1197	77	20	particular	particular	ADJ
issue-1197	77	21	enterprise	enterprise	NOUN
issue-1197	77	22	protective	protective	ADJ
issue-1197	77	23	mechanism	mechanism	NOUN
issue-1197	77	24	must	must	AUX
issue-1197	77	25	first	first	ADV
issue-1197	77	26	solve	solve	VERB
issue-1197	77	27	the	the	DET
issue-1197	77	28	existing	exist	VERB
issue-1197	77	29	“	"	PUNCT
issue-1197	77	30	problem	problem	NOUN
issue-1197	77	31	of	of	ADP
issue-1197	77	32	accounting	accounting	NOUN
issue-1197	77	33	and	and	CCONJ
issue-1197	77	34	analytical	analytical	ADJ
issue-1197	77	35	support	support	NOUN
issue-1197	77	36	,	,	PUNCT
issue-1197	77	37	which	which	PRON
issue-1197	77	38	will	will	AUX
issue-1197	77	39	meet	meet	VERB
issue-1197	77	40	the	the	DET
issue-1197	77	41	needs	need	NOUN
issue-1197	77	42	of	of	ADP
issue-1197	77	43	reserve	reserve	NOUN
issue-1197	77	44	management	management	NOUN
issue-1197	77	45	”	"	PUNCT
issue-1197	77	46	(	(	PUNCT
issue-1197	77	47	krutova	krutova	PROPN
issue-1197	77	48	,	,	PUNCT
issue-1197	77	49	tarasova	tarasova	VERB
issue-1197	77	50	,	,	PUNCT
issue-1197	77	51	2016	2016	NUM
issue-1197	77	52	)	)	PUNCT
issue-1197	77	53	.	.	PUNCT
issue-1197	78	1	research	research	NOUN
issue-1197	78	2	works	work	NOUN
issue-1197	78	3	of	of	ADP
issue-1197	78	4	scientists	scientist	NOUN
issue-1197	78	5	from	from	ADP
issue-1197	78	6	different	different	ADJ
issue-1197	78	7	countries	country	NOUN
issue-1197	78	8	on	on	ADP
issue-1197	78	9	this	this	DET
issue-1197	78	10	topic	topic	NOUN
issue-1197	78	11	show	show	VERB
issue-1197	78	12	that	that	SCONJ
issue-1197	78	13	there	there	PRON
issue-1197	78	14	are	be	VERB
issue-1197	78	15	numerous	numerous	ADJ
issue-1197	78	16	problems	problem	NOUN
issue-1197	78	17	in	in	ADP
issue-1197	78	18	the	the	DET
issue-1197	78	19	approaches	approach	NOUN
issue-1197	78	20	to	to	ADP
issue-1197	78	21	the	the	DET
issue-1197	78	22	presentation	presentation	NOUN
issue-1197	78	23	by	by	ADP
issue-1197	78	24	companies	company	NOUN
issue-1197	78	25	of	of	ADP
issue-1197	78	26	their	their	PRON
issue-1197	78	27	actual	actual	ADJ
issue-1197	78	28	sources	source	NOUN
issue-1197	78	29	to	to	PART
issue-1197	78	30	ensure	ensure	VERB
issue-1197	78	31	reflected	reflect	VERB
issue-1197	78	32	in	in	ADP
issue-1197	78	33	their	their	PRON
issue-1197	78	34	balance	balance	NOUN
issue-1197	78	35	sheets	sheet	NOUN
issue-1197	78	36	targeted	target	VERB
issue-1197	78	37	provision	provision	NOUN
issue-1197	78	38	for	for	ADP
issue-1197	78	39	future	future	ADJ
issue-1197	78	40	costs	cost	NOUN
issue-1197	78	41	and	and	CCONJ
issue-1197	78	42	payments	payment	NOUN
issue-1197	78	43	and	and	CCONJ
issue-1197	78	44	various	various	ADJ
issue-1197	78	45	special	special	ADJ
issue-1197	78	46	funds	fund	NOUN
issue-1197	78	47	.	.	PUNCT
issue-1197	79	1	scholars	scholar	NOUN
issue-1197	79	2	note	note	VERB
issue-1197	79	3	the	the	DET
issue-1197	79	4	lack	lack	NOUN
issue-1197	79	5	of	of	ADP
issue-1197	79	6	clear	clear	ADJ
issue-1197	79	7	semantic	semantic	ADJ
issue-1197	79	8	articulation	articulation	NOUN
issue-1197	79	9	of	of	ADP
issue-1197	79	10	these	these	DET
issue-1197	79	11	accounting	accounting	NOUN
issue-1197	79	12	objects	object	NOUN
issue-1197	79	13	,	,	PUNCT
issue-1197	79	14	not	not	PART
issue-1197	79	15	specified	specify	VERB
issue-1197	79	16	financial	financial	ADJ
issue-1197	79	17	and	and	CCONJ
issue-1197	79	18	economic	economic	ADJ
issue-1197	79	19	expression	expression	NOUN
issue-1197	79	20	of	of	ADP
issue-1197	79	21	their	their	PRON
issue-1197	79	22	presentation	presentation	NOUN
issue-1197	79	23	in	in	ADP
issue-1197	79	24	public	public	ADJ
issue-1197	79	25	financial	financial	ADJ
issue-1197	79	26	(	(	PUNCT
issue-1197	79	27	corporate	corporate	ADJ
issue-1197	79	28	)	)	PUNCT
issue-1197	79	29	reporting	reporting	NOUN
issue-1197	79	30	.	.	PUNCT
issue-1197	80	1	for	for	ADP
issue-1197	80	2	example	example	NOUN
issue-1197	80	3	,	,	PUNCT
issue-1197	80	4	in	in	ADP
issue-1197	80	5	a	a	DET
issue-1197	80	6	study	study	NOUN
issue-1197	80	7	(	(	PUNCT
issue-1197	80	8	ponokova	ponokova	PROPN
issue-1197	80	9	,	,	PUNCT
issue-1197	80	10	2007	2007	NUM
issue-1197	80	11	)	)	PUNCT
issue-1197	80	12	made	make	VERB
issue-1197	80	13	a	a	DET
issue-1197	80	14	completely	completely	ADV
issue-1197	80	15	objective	objective	ADJ
issue-1197	80	16	conclusion	conclusion	NOUN
issue-1197	80	17	:	:	PUNCT
issue-1197	80	18	“	"	PUNCT
issue-1197	80	19	reserves	reserve	NOUN
issue-1197	80	20	that	that	PRON
issue-1197	80	21	are	be	AUX
issue-1197	80	22	formed	form	VERB
issue-1197	80	23	in	in	ADP
issue-1197	80	24	the	the	DET
issue-1197	80	25	financial	financial	ADJ
issue-1197	80	26	statements	statement	NOUN
issue-1197	80	27	are	be	AUX
issue-1197	80	28	purely	purely	ADV
issue-1197	80	29	financial	financial	ADJ
issue-1197	80	30	in	in	ADP
issue-1197	80	31	nature	nature	NOUN
issue-1197	80	32	,	,	PUNCT
issue-1197	80	33	…	…	PUNCT
issue-1197	80	34	they	they	PRON
issue-1197	80	35	do	do	AUX
issue-1197	80	36	not	not	PART
issue-1197	80	37	represent	represent	VERB
issue-1197	80	38	any	any	DET
issue-1197	80	39	stocks	stock	NOUN
issue-1197	80	40	or	or	CCONJ
issue-1197	80	41	values	value	NOUN
issue-1197	80	42	,	,	PUNCT
issue-1197	80	43	and	and	CCONJ
issue-1197	80	44	the	the	DET
issue-1197	80	45	financial	financial	ADJ
issue-1197	80	46	result	result	NOUN
issue-1197	80	47	is	be	AUX
issue-1197	80	48	reserved	reserve	VERB
issue-1197	80	49	and	and	CCONJ
issue-1197	80	50	the	the	DET
issue-1197	80	51	assessment	assessment	NOUN
issue-1197	80	52	of	of	ADP
issue-1197	80	53	the	the	DET
issue-1197	80	54	main	main	ADJ
issue-1197	80	55	objects	object	NOUN
issue-1197	80	56	of	of	ADP
issue-1197	80	57	accounting	accounting	NOUN
issue-1197	80	58	(	(	PUNCT
issue-1197	80	59	income	income	NOUN
issue-1197	80	60	,	,	PUNCT
issue-1197	80	61	expenses	expense	NOUN
issue-1197	80	62	)	)	PUNCT
issue-1197	80	63	,	,	PUNCT
issue-1197	80	64	assets	asset	NOUN
issue-1197	80	65	,	,	PUNCT
issue-1197	80	66	capital	capital	NOUN
issue-1197	80	67	and	and	CCONJ
issue-1197	80	68	liabilities	liability	NOUN
issue-1197	80	69	of	of	ADP
issue-1197	80	70	the	the	DET
issue-1197	80	71	organization	organization	NOUN
issue-1197	80	72	)	)	PUNCT
issue-1197	80	73	”	"	PUNCT
issue-1197	80	74	.	.	PUNCT
issue-1197	81	1	the	the	DET
issue-1197	81	2	starting	starting	NOUN
issue-1197	81	3	point	point	NOUN
issue-1197	81	4	of	of	ADP
issue-1197	81	5	the	the	DET
issue-1197	81	6	vast	vast	ADJ
issue-1197	81	7	majority	majority	NOUN
issue-1197	81	8	of	of	ADP
issue-1197	81	9	studies	study	NOUN
issue-1197	81	10	is	be	AUX
issue-1197	81	11	the	the	DET
issue-1197	81	12	analysis	analysis	NOUN
issue-1197	81	13	and	and	CCONJ
issue-1197	81	14	evaluation	evaluation	NOUN
issue-1197	81	15	of	of	ADP
issue-1197	81	16	the	the	DET
issue-1197	81	17	basic	basic	ADJ
issue-1197	81	18	provisions	provision	NOUN
issue-1197	81	19	of	of	ADP
issue-1197	81	20	mandatory	mandatory	ADJ
issue-1197	81	21	requirements	requirement	NOUN
issue-1197	81	22	(	(	PUNCT
issue-1197	81	23	international	international	ADJ
issue-1197	81	24	norms	norm	NOUN
issue-1197	81	25	and	and	CCONJ
issue-1197	81	26	state	state	NOUN
issue-1197	81	27	legislation	legislation	NOUN
issue-1197	81	28	)	)	PUNCT
issue-1197	81	29	of	of	ADP
issue-1197	81	30	the	the	DET
issue-1197	81	31	processes	process	NOUN
issue-1197	81	32	of	of	ADP
issue-1197	81	33	formation	formation	NOUN
issue-1197	81	34	of	of	ADP
issue-1197	81	35	reserves	reserve	NOUN
issue-1197	81	36	and	and	CCONJ
issue-1197	81	37	insurance	insurance	NOUN
issue-1197	81	38	funds	fund	NOUN
issue-1197	81	39	and	and	CCONJ
issue-1197	81	40	the	the	DET
issue-1197	81	41	principles	principle	NOUN
issue-1197	81	42	of	of	ADP
issue-1197	81	43	their	their	PRON
issue-1197	81	44	public	public	ADJ
issue-1197	81	45	presentation	presentation	NOUN
issue-1197	81	46	.	.	PUNCT
issue-1197	82	1	according	accord	VERB
issue-1197	82	2	to	to	ADP
issue-1197	82	3	the	the	DET
issue-1197	82	4	results	result	NOUN
issue-1197	82	5	of	of	ADP
issue-1197	82	6	this	this	DET
issue-1197	82	7	type	type	NOUN
issue-1197	82	8	of	of	ADP
issue-1197	82	9	analysis	analysis	NOUN
issue-1197	82	10	in	in	ADP
issue-1197	82	11	most	most	ADJ
issue-1197	82	12	cases	case	NOUN
issue-1197	82	13	it	it	PRON
issue-1197	82	14	is	be	AUX
issue-1197	82	15	concluded	conclude	VERB
issue-1197	82	16	that	that	SCONJ
issue-1197	82	17	the	the	DET
issue-1197	82	18	basic	basic	ADJ
issue-1197	82	19	principles	principle	NOUN
issue-1197	82	20	of	of	ADP
issue-1197	82	21	“	"	PUNCT
issue-1197	82	22	capital	capital	NOUN
issue-1197	82	23	reservation	reservation	NOUN
issue-1197	82	24	of	of	ADP
issue-1197	82	25	the	the	DET
issue-1197	82	26	enterprise	enterprise	NOUN
issue-1197	82	27	involve	involve	VERB
issue-1197	82	28	the	the	DET
issue-1197	82	29	formation	formation	NOUN
issue-1197	82	30	of	of	ADP
issue-1197	82	31	a	a	DET
issue-1197	82	32	certain	certain	ADJ
issue-1197	82	33	stock	stock	NOUN
issue-1197	82	34	of	of	ADP
issue-1197	82	35	its	its	PRON
issue-1197	82	36	value	value	NOUN
issue-1197	82	37	without	without	ADP
issue-1197	82	38	comparability	comparability	NOUN
issue-1197	82	39	with	with	ADP
issue-1197	82	40	a	a	DET
issue-1197	82	41	specific	specific	ADJ
issue-1197	82	42	asset	asset	NOUN
issue-1197	82	43	held	hold	VERB
issue-1197	82	44	to	to	PART
issue-1197	82	45	ensure	ensure	VERB
issue-1197	82	46	it	it	PRON
issue-1197	82	47	”	"	PUNCT
issue-1197	82	48	(	(	PUNCT
issue-1197	82	49	pylypenko	pylypenko	ADJ
issue-1197	82	50	,	,	PUNCT
issue-1197	82	51	2016	2016	NUM
issue-1197	82	52	)	)	PUNCT
issue-1197	82	53	.	.	PUNCT
issue-1197	83	1	against	against	ADP
issue-1197	83	2	this	this	DET
issue-1197	83	3	background	background	NOUN
issue-1197	83	4	,	,	PUNCT
issue-1197	83	5	the	the	DET
issue-1197	83	6	need	need	NOUN
issue-1197	83	7	for	for	ADP
issue-1197	83	8	and	and	CCONJ
issue-1197	83	9	the	the	DET
issue-1197	83	10	actual	actual	ADJ
issue-1197	83	11	creation	creation	NOUN
issue-1197	83	12	of	of	ADP
issue-1197	83	13	reserve	reserve	NOUN
issue-1197	83	14	capacity	capacity	NOUN
issue-1197	83	15	by	by	ADP
issue-1197	83	16	companies	company	NOUN
issue-1197	83	17	not	not	PART
issue-1197	83	18	provided	provide	VERB
issue-1197	83	19	by	by	ADP
issue-1197	83	20	law	law	NOUN
issue-1197	83	21	are	be	AUX
issue-1197	83	22	studied	study	VERB
issue-1197	83	23	very	very	ADV
issue-1197	83	24	limitedly	limitedly	ADV
issue-1197	83	25	.	.	PUNCT
issue-1197	84	1	in	in	ADP
issue-1197	84	2	this	this	DET
issue-1197	84	3	context	context	NOUN
issue-1197	84	4	,	,	PUNCT
issue-1197	84	5	in	in	ADP
issue-1197	84	6	scientific	scientific	ADJ
issue-1197	84	7	developments	development	NOUN
issue-1197	84	8	,	,	PUNCT
issue-1197	84	9	in	in	ADP
issue-1197	84	10	particular	particular	ADJ
issue-1197	84	11	in	in	ADP
issue-1197	84	12	publications	publication	NOUN
issue-1197	84	13	(	(	PUNCT
issue-1197	84	14	haiduk	haiduk	PROPN
issue-1197	84	15	,	,	PUNCT
issue-1197	84	16	2016	2016	NUM
issue-1197	84	17	)	)	PUNCT
issue-1197	84	18	,	,	PUNCT
issue-1197	84	19	argues	argue	VERB
issue-1197	84	20	that	that	SCONJ
issue-1197	84	21	in	in	ADP
issue-1197	84	22	practice	practice	NOUN
issue-1197	84	23	there	there	PRON
issue-1197	84	24	is	be	VERB
issue-1197	84	25	an	an	DET
issue-1197	84	26	objective	objective	ADJ
issue-1197	84	27	difficulty	difficulty	NOUN
issue-1197	84	28	in	in	ADP
issue-1197	84	29	clearly	clearly	ADV
issue-1197	84	30	formulating	formulate	VERB
issue-1197	84	31	this	this	DET
issue-1197	84	32	type	type	NOUN
issue-1197	84	33	of	of	ADP
issue-1197	84	34	accounts	account	NOUN
issue-1197	84	35	(	(	PUNCT
issue-1197	84	36	reserve	reserve	NOUN
issue-1197	84	37	,	,	PUNCT
issue-1197	84	38	trust	trust	NOUN
issue-1197	84	39	and	and	CCONJ
issue-1197	84	40	special	special	ADJ
issue-1197	84	41	funds	fund	NOUN
issue-1197	84	42	and	and	CCONJ
issue-1197	84	43	future	future	ADJ
issue-1197	84	44	capital	capital	NOUN
issue-1197	84	45	provisions	provision	NOUN
issue-1197	84	46	)	)	PUNCT
issue-1197	84	47	,	,	PUNCT
issue-1197	84	48	as	as	SCONJ
issue-1197	84	49	their	their	PRON
issue-1197	84	50	set	set	NOUN
issue-1197	84	51	depends	depend	VERB
issue-1197	84	52	on	on	ADP
issue-1197	84	53	the	the	DET
issue-1197	84	54	specifics	specific	NOUN
issue-1197	84	55	of	of	ADP
issue-1197	84	56	a	a	DET
issue-1197	84	57	particular	particular	ADJ
issue-1197	84	58	company	company	NOUN
issue-1197	84	59	.	.	PUNCT
issue-1197	85	1	in	in	ADP
issue-1197	85	2	general	general	ADJ
issue-1197	85	3	,	,	PUNCT
issue-1197	85	4	in	in	ADP
issue-1197	85	5	the	the	DET
issue-1197	85	6	development	development	NOUN
issue-1197	85	7	of	of	ADP
issue-1197	85	8	this	this	DET
issue-1197	85	9	issue	issue	NOUN
issue-1197	85	10	,	,	PUNCT
issue-1197	85	11	scientists	scientist	NOUN
issue-1197	85	12	mostly	mostly	ADV
issue-1197	85	13	take	take	VERB
issue-1197	85	14	the	the	DET
issue-1197	85	15	position	position	NOUN
issue-1197	85	16	that	that	SCONJ
issue-1197	85	17	the	the	DET
issue-1197	85	18	task	task	NOUN
issue-1197	85	19	of	of	ADP
issue-1197	85	20	the	the	DET
issue-1197	85	21	process	process	NOUN
issue-1197	85	22	of	of	ADP
issue-1197	85	23	formation	formation	NOUN
issue-1197	85	24	of	of	ADP
issue-1197	85	25	reserves	reserve	NOUN
issue-1197	85	26	in	in	ADP
issue-1197	85	27	accounting	accounting	NOUN
issue-1197	85	28	is	be	AUX
issue-1197	85	29	to	to	PART
issue-1197	85	30	reflect	reflect	VERB
issue-1197	85	31	the	the	DET
issue-1197	85	32	degree	degree	NOUN
issue-1197	85	33	of	of	ADP
issue-1197	85	34	readiness	readiness	NOUN
issue-1197	85	35	to	to	PART
issue-1197	85	36	use	use	VERB
issue-1197	85	37	a	a	DET
issue-1197	85	38	certain	certain	ADJ
issue-1197	85	39	amount	amount	NOUN
issue-1197	85	40	of	of	ADP
issue-1197	85	41	resources	resource	NOUN
issue-1197	85	42	in	in	ADP
issue-1197	85	43	the	the	DET
issue-1197	85	44	need	need	NOUN
issue-1197	85	45	for	for	ADP
issue-1197	85	46	protection	protection	NOUN
issue-1197	85	47	of	of	ADP
issue-1197	85	48	fixed	fix	VERB
issue-1197	85	49	capital	capital	NOUN
issue-1197	85	50	in	in	ADP
issue-1197	85	51	the	the	DET
issue-1197	85	52	future.this	future.this	NOUN
issue-1197	85	53	,	,	PUNCT
issue-1197	85	54	in	in	ADP
issue-1197	85	55	our	our	PRON
issue-1197	85	56	opinion	opinion	NOUN
issue-1197	85	57	,	,	PUNCT
issue-1197	85	58	absolutely	absolutely	ADV
issue-1197	85	59	correct	correct	ADJ
issue-1197	85	60	justification	justification	NOUN
issue-1197	85	61	,	,	PUNCT
issue-1197	85	62	should	should	AUX
issue-1197	85	63	be	be	AUX
issue-1197	85	64	supplemented	supplement	VERB
issue-1197	85	65	by	by	ADP
issue-1197	85	66	such	such	DET
issue-1197	85	67	a	a	DET
issue-1197	85	68	component	component	NOUN
issue-1197	85	69	as	as	ADP
issue-1197	85	70	creation	creation	NOUN
issue-1197	85	71	of	of	ADP
issue-1197	85	72	an	an	DET
issue-1197	85	73	appropriate	appropriate	ADJ
issue-1197	85	74	reserve	reserve	NOUN
issue-1197	85	75	for	for	ADP
issue-1197	85	76	protection	protection	NOUN
issue-1197	85	77	of	of	ADP
issue-1197	85	78	the	the	DET
issue-1197	85	79	market	market	NOUN
issue-1197	85	80	value	value	NOUN
issue-1197	85	81	of	of	ADP
issue-1197	85	82	share	share	NOUN
issue-1197	85	83	capital	capital	NOUN
issue-1197	85	84	from	from	ADP
issue-1197	85	85	reduction	reduction	NOUN
issue-1197	85	86	.	.	PUNCT
issue-1197	86	1	4	4	X
issue-1197	86	2	.	.	X
issue-1197	86	3	economic	economic	ADJ
issue-1197	86	4	and	and	CCONJ
issue-1197	86	5	managerial	managerial	ADJ
issue-1197	86	6	aspects	aspect	NOUN
issue-1197	86	7	in	in	ADP
issue-1197	86	8	the	the	DET
issue-1197	86	9	field	field	NOUN
issue-1197	86	10	of	of	ADP
issue-1197	86	11	reservation	reservation	NOUN
issue-1197	86	12	the	the	DET
issue-1197	86	13	current	current	ADJ
issue-1197	86	14	state	state	NOUN
issue-1197	86	15	and	and	CCONJ
issue-1197	86	16	review	review	NOUN
issue-1197	86	17	of	of	ADP
issue-1197	86	18	the	the	DET
issue-1197	86	19	operating	operating	NOUN
issue-1197	86	20	environment	environment	NOUN
issue-1197	86	21	of	of	ADP
issue-1197	86	22	companies	company	NOUN
issue-1197	86	23	in	in	ADP
issue-1197	86	24	many	many	ADJ
issue-1197	86	25	sectors	sector	NOUN
issue-1197	86	26	of	of	ADP
issue-1197	86	27	the	the	DET
issue-1197	86	28	economy	economy	NOUN
issue-1197	86	29	draw	draw	VERB
issue-1197	86	30	attention	attention	NOUN
issue-1197	86	31	to	to	ADP
issue-1197	86	32	the	the	DET
issue-1197	86	33	appropriate	appropriate	ADJ
issue-1197	86	34	content	content	NOUN
issue-1197	86	35	of	of	ADP
issue-1197	86	36	economic	economic	ADJ
issue-1197	86	37	content	content	NOUN
issue-1197	86	38	and	and	CCONJ
issue-1197	86	39	adequate	adequate	ADJ
issue-1197	86	40	to	to	ADP
issue-1197	86	41	these	these	DET
issue-1197	86	42	conditions	condition	NOUN
issue-1197	86	43	of	of	ADP
issue-1197	86	44	the	the	DET
issue-1197	86	45	functional	functional	ADJ
issue-1197	86	46	tasks	task	NOUN
issue-1197	86	47	of	of	ADP
issue-1197	86	48	backup	backup	ADJ
issue-1197	86	49	system	system	NOUN
issue-1197	86	50	management	management	NOUN
issue-1197	86	51	.	.	PUNCT
issue-1197	87	1	the	the	DET
issue-1197	87	2	level	level	NOUN
issue-1197	87	3	of	of	ADP
issue-1197	87	4	existing	exist	VERB
issue-1197	87	5	and	and	CCONJ
issue-1197	87	6	expected	expect	VERB
issue-1197	87	7	threats	threat	NOUN
issue-1197	87	8	determines	determine	VERB
issue-1197	87	9	the	the	DET
issue-1197	87	10	need	need	NOUN
issue-1197	87	11	for	for	SCONJ
issue-1197	87	12	economic	economic	ADJ
issue-1197	87	13	entities	entity	NOUN
issue-1197	87	14	to	to	PART
issue-1197	87	15	form	form	VERB
issue-1197	87	16	their	their	PRON
issue-1197	87	17	own	own	ADJ
issue-1197	87	18	protective	protective	ADJ
issue-1197	87	19	functions	function	NOUN
issue-1197	87	20	.	.	PUNCT
issue-1197	88	1	the	the	DET
issue-1197	88	2	high	high	ADJ
issue-1197	88	3	degree	degree	NOUN
issue-1197	88	4	of	of	ADP
issue-1197	88	5	uncertainty	uncertainty	NOUN
issue-1197	88	6	of	of	ADP
issue-1197	88	7	the	the	DET
issue-1197	88	8	modern	modern	ADJ
issue-1197	88	9	business	business	NOUN
issue-1197	88	10	environment	environment	NOUN
issue-1197	88	11	highlights	highlight	VERB
issue-1197	88	12	the	the	DET
issue-1197	88	13	need	need	NOUN
issue-1197	88	14	to	to	PART
issue-1197	88	15	develop	develop	VERB
issue-1197	88	16	an	an	DET
issue-1197	88	17	adaptive	adaptive	ADJ
issue-1197	88	18	management	management	NOUN
issue-1197	88	19	mechanism	mechanism	NOUN
issue-1197	88	20	for	for	ADP
issue-1197	88	21	the	the	DET
issue-1197	88	22	formation	formation	NOUN
issue-1197	88	23	of	of	ADP
issue-1197	88	24	its	its	PRON
issue-1197	88	25	own	own	ADJ
issue-1197	88	26	reserve	reserve	NOUN
issue-1197	88	27	system	system	NOUN
issue-1197	88	28	,	,	PUNCT
issue-1197	88	29	which	which	PRON
issue-1197	88	30	should	should	AUX
issue-1197	88	31	be	be	AUX
issue-1197	88	32	considered	consider	VERB
issue-1197	88	33	in	in	ADP
issue-1197	88	34	the	the	DET
issue-1197	88	35	context	context	NOUN
issue-1197	88	36	of	of	ADP
issue-1197	88	37	the	the	DET
issue-1197	88	38	concepts	concept	NOUN
issue-1197	88	39	of	of	ADP
issue-1197	88	40	preserving	preserve	VERB
issue-1197	88	41	financial	financial	ADJ
issue-1197	88	42	and	and	CCONJ
issue-1197	88	43	physical	physical	ADJ
issue-1197	88	44	capital	capital	NOUN
issue-1197	88	45	.	.	PUNCT
issue-1197	89	1	baltic	baltic	PROPN
issue-1197	89	2	journal	journal	PROPN
issue-1197	89	3	of	of	ADP
issue-1197	89	4	economic	economic	ADJ
issue-1197	89	5	studies	study	NOUN
issue-1197	89	6	154	154	NUM
issue-1197	89	7	vol	vol	NOUN
issue-1197	89	8	.	.	PUNCT
issue-1197	90	1	7	7	NUM
issue-1197	90	2	,	,	PUNCT
issue-1197	90	3	no	no	INTJ
issue-1197	90	4	.	.	NOUN
issue-1197	90	5	3	3	NUM
issue-1197	90	6	,	,	PUNCT
issue-1197	90	7	2021	2021	NUM
issue-1197	90	8	in	in	ADP
issue-1197	90	9	the	the	DET
issue-1197	90	10	parameters	parameter	NOUN
issue-1197	90	11	of	of	ADP
issue-1197	90	12	financial	financial	ADJ
issue-1197	90	13	and	and	CCONJ
issue-1197	90	14	economic	economic	ADJ
issue-1197	90	15	definitions	definition	NOUN
issue-1197	90	16	and	and	CCONJ
issue-1197	90	17	most	most	ADJ
issue-1197	90	18	accounting	accounting	NOUN
issue-1197	90	19	conventions	convention	NOUN
issue-1197	90	20	,	,	PUNCT
issue-1197	91	1	the	the	DET
issue-1197	91	2	content	content	NOUN
issue-1197	91	3	of	of	ADP
issue-1197	91	4	reserve	reserve	PROPN
issue-1197	91	5	capital	capital	PROPN
issue-1197	91	6	and	and	CCONJ
issue-1197	91	7	reserve	reserve	NOUN
issue-1197	91	8	funds	fund	NOUN
issue-1197	91	9	is	be	AUX
issue-1197	91	10	positioned	position	VERB
issue-1197	91	11	so	so	SCONJ
issue-1197	91	12	that	that	SCONJ
issue-1197	91	13	in	in	ADP
issue-1197	91	14	real	real	ADJ
issue-1197	91	15	practice	practice	NOUN
issue-1197	91	16	the	the	DET
issue-1197	91	17	reserved	reserve	VERB
issue-1197	91	18	amount	amount	NOUN
issue-1197	91	19	should	should	AUX
issue-1197	91	20	cover	cover	VERB
issue-1197	91	21	the	the	DET
issue-1197	91	22	loss	loss	NOUN
issue-1197	91	23	of	of	ADP
issue-1197	91	24	capital	capital	NOUN
issue-1197	91	25	assets	asset	NOUN
issue-1197	91	26	.	.	PUNCT
issue-1197	92	1	from	from	ADP
issue-1197	92	2	the	the	DET
issue-1197	92	3	conceptual	conceptual	ADJ
issue-1197	92	4	basis	basis	NOUN
issue-1197	92	5	of	of	ADP
issue-1197	92	6	modern	modern	ADJ
issue-1197	92	7	management	management	NOUN
issue-1197	92	8	models	model	NOUN
issue-1197	92	9	–	–	PUNCT
issue-1197	92	10	are	be	AUX
issue-1197	92	11	the	the	DET
issue-1197	92	12	means	mean	NOUN
issue-1197	92	13	of	of	ADP
issue-1197	92	14	protective	protective	ADJ
issue-1197	92	15	function	function	NOUN
issue-1197	92	16	in	in	ADP
issue-1197	92	17	the	the	DET
issue-1197	92	18	form	form	NOUN
issue-1197	92	19	of	of	ADP
issue-1197	92	20	various	various	ADJ
issue-1197	92	21	types	type	NOUN
issue-1197	92	22	of	of	ADP
issue-1197	92	23	capital	capital	NOUN
issue-1197	92	24	reserves	reserve	NOUN
issue-1197	92	25	.	.	PUNCT
issue-1197	93	1	such	such	ADJ
issue-1197	93	2	compensation	compensation	NOUN
issue-1197	93	3	can	can	AUX
issue-1197	93	4	be	be	AUX
issue-1197	93	5	formed	form	VERB
issue-1197	93	6	from	from	ADP
issue-1197	93	7	any	any	DET
issue-1197	93	8	source	source	NOUN
issue-1197	93	9	,	,	PUNCT
issue-1197	93	10	not	not	PART
issue-1197	93	11	just	just	ADV
issue-1197	93	12	from	from	ADP
issue-1197	93	13	profits	profit	NOUN
issue-1197	93	14	or	or	CCONJ
issue-1197	93	15	legally	legally	ADV
issue-1197	93	16	permitted	permit	VERB
issue-1197	93	17	operating	operating	NOUN
issue-1197	93	18	expenses	expense	NOUN
issue-1197	93	19	.	.	PUNCT
issue-1197	94	1	for	for	ADP
issue-1197	94	2	example	example	NOUN
issue-1197	94	3	,	,	PUNCT
issue-1197	94	4	the	the	DET
issue-1197	94	5	company	company	NOUN
issue-1197	94	6	’s	’s	PART
issue-1197	94	7	reserve	reserve	PROPN
issue-1197	94	8	capital	capital	NOUN
issue-1197	94	9	can	can	AUX
issue-1197	94	10	be	be	AUX
issue-1197	94	11	replenished	replenish	VERB
issue-1197	94	12	by	by	ADP
issue-1197	94	13	additional	additional	ADJ
issue-1197	94	14	contributions	contribution	NOUN
issue-1197	94	15	from	from	ADP
issue-1197	94	16	partners	partner	NOUN
issue-1197	94	17	,	,	PUNCT
issue-1197	94	18	which	which	PRON
issue-1197	94	19	are	be	AUX
issue-1197	94	20	provided	provide	VERB
issue-1197	94	21	in	in	ADP
issue-1197	94	22	exchange	exchange	NOUN
issue-1197	94	23	for	for	ADP
issue-1197	94	24	specific	specific	ADJ
issue-1197	94	25	privileges	privilege	NOUN
issue-1197	94	26	(	(	PUNCT
issue-1197	94	27	priority	priority	NOUN
issue-1197	94	28	in	in	ADP
issue-1197	94	29	the	the	DET
issue-1197	94	30	payment	payment	NOUN
issue-1197	94	31	of	of	ADP
issue-1197	94	32	dividends	dividend	NOUN
issue-1197	94	33	,	,	PUNCT
issue-1197	94	34	etc	etc	X
issue-1197	94	35	.	.	X
issue-1197	94	36	)	)	PUNCT
issue-1197	94	37	.	.	PUNCT
issue-1197	95	1	components	component	NOUN
issue-1197	95	2	of	of	ADP
issue-1197	95	3	the	the	DET
issue-1197	95	4	backup	backup	ADJ
issue-1197	95	5	system	system	NOUN
issue-1197	95	6	(	(	PUNCT
issue-1197	95	7	funds	fund	NOUN
issue-1197	95	8	)	)	PUNCT
issue-1197	95	9	are	be	AUX
issue-1197	95	10	created	create	VERB
issue-1197	95	11	for	for	ADP
issue-1197	95	12	strictly	strictly	ADV
issue-1197	95	13	defined	define	VERB
issue-1197	95	14	purposes	purpose	NOUN
issue-1197	95	15	.	.	PUNCT
issue-1197	96	1	in	in	ADP
issue-1197	96	2	our	our	PRON
issue-1197	96	3	opinion	opinion	NOUN
issue-1197	96	4	,	,	PUNCT
issue-1197	96	5	in	in	ADP
issue-1197	96	6	addition	addition	NOUN
issue-1197	96	7	to	to	ADP
issue-1197	96	8	the	the	DET
issue-1197	96	9	well	well	ADV
issue-1197	96	10	-	-	PUNCT
issue-1197	96	11	known	know	VERB
issue-1197	96	12	ones	one	NOUN
issue-1197	96	13	,	,	PUNCT
issue-1197	96	14	reserves	reserve	NOUN
issue-1197	96	15	for	for	ADP
issue-1197	96	16	covering	cover	VERB
issue-1197	96	17	(	(	PUNCT
issue-1197	96	18	financing	financing	NOUN
issue-1197	96	19	)	)	PUNCT
issue-1197	96	20	problematic	problematic	ADJ
issue-1197	96	21	completion	completion	NOUN
issue-1197	96	22	of	of	ADP
issue-1197	96	23	research	research	NOUN
issue-1197	96	24	works	work	NOUN
issue-1197	96	25	,	,	PUNCT
issue-1197	96	26	as	as	ADV
issue-1197	96	27	well	well	ADV
issue-1197	96	28	as	as	ADP
issue-1197	96	29	dividend	dividend	NOUN
issue-1197	96	30	funds	fund	NOUN
issue-1197	96	31	in	in	ADP
issue-1197	96	32	the	the	DET
issue-1197	96	33	coming	come	VERB
issue-1197	96	34	years	year	NOUN
issue-1197	96	35	should	should	AUX
issue-1197	96	36	be	be	AUX
issue-1197	96	37	relevant	relevant	ADJ
issue-1197	96	38	for	for	ADP
issue-1197	96	39	modern	modern	ADJ
issue-1197	96	40	practice	practice	NOUN
issue-1197	96	41	,	,	PUNCT
issue-1197	96	42	as	as	SCONJ
issue-1197	96	43	financial	financial	ADJ
issue-1197	96	44	results	result	NOUN
issue-1197	96	45	are	be	AUX
issue-1197	96	46	expected	expect	VERB
issue-1197	96	47	to	to	PART
issue-1197	96	48	decline	decline	VERB
issue-1197	96	49	in	in	ADP
issue-1197	96	50	many	many	ADJ
issue-1197	96	51	sectors	sector	NOUN
issue-1197	96	52	of	of	ADP
issue-1197	96	53	the	the	DET
issue-1197	96	54	economy	economy	NOUN
issue-1197	96	55	.	.	PUNCT
issue-1197	97	1	the	the	DET
issue-1197	97	2	reserve	reserve	NOUN
issue-1197	97	3	in	in	ADP
issue-1197	97	4	the	the	DET
issue-1197	97	5	“	"	PUNCT
issue-1197	97	6	ideal	ideal	ADJ
issue-1197	97	7	”	"	PUNCT
issue-1197	97	8	sense	sense	NOUN
issue-1197	97	9	is	be	AUX
issue-1197	97	10	considered	consider	VERB
issue-1197	97	11	as	as	ADP
issue-1197	97	12	a	a	DET
issue-1197	97	13	separate	separate	ADJ
issue-1197	97	14	part	part	NOUN
issue-1197	97	15	of	of	ADP
issue-1197	97	16	the	the	DET
issue-1197	97	17	economic	economic	ADJ
issue-1197	97	18	resources	resource	NOUN
issue-1197	97	19	of	of	ADP
issue-1197	97	20	the	the	DET
issue-1197	97	21	enterprise	enterprise	NOUN
issue-1197	97	22	,	,	PUNCT
issue-1197	97	23	which	which	PRON
issue-1197	97	24	is	be	AUX
issue-1197	97	25	concentrated	concentrate	VERB
issue-1197	97	26	in	in	ADP
issue-1197	97	27	reserve	reserve	NOUN
issue-1197	97	28	(	(	PUNCT
issue-1197	97	29	insurance	insurance	NOUN
issue-1197	97	30	)	)	PUNCT
issue-1197	97	31	funds	fund	NOUN
issue-1197	97	32	and	and	CCONJ
issue-1197	97	33	is	be	AUX
issue-1197	97	34	intended	intend	VERB
issue-1197	97	35	to	to	PART
issue-1197	97	36	cover	cover	VERB
issue-1197	97	37	unforeseen	unforeseen	ADJ
issue-1197	97	38	needs	need	NOUN
issue-1197	97	39	or	or	CCONJ
issue-1197	97	40	allocate	allocate	ADJ
issue-1197	97	41	funds	fund	NOUN
issue-1197	97	42	to	to	PART
issue-1197	97	43	insure	insure	VERB
issue-1197	97	44	fixed	fixed	ADJ
issue-1197	97	45	capital	capital	NOUN
issue-1197	97	46	.	.	PUNCT
issue-1197	98	1	in	in	ADP
issue-1197	98	2	a	a	DET
issue-1197	98	3	general	general	ADJ
issue-1197	98	4	sense	sense	NOUN
issue-1197	98	5	,	,	PUNCT
issue-1197	98	6	the	the	DET
issue-1197	98	7	reserve	reserve	NOUN
issue-1197	98	8	is	be	AUX
issue-1197	98	9	understood	understand	VERB
issue-1197	98	10	as	as	ADP
issue-1197	98	11	the	the	DET
issue-1197	98	12	source	source	NOUN
issue-1197	98	13	from	from	ADP
issue-1197	98	14	which	which	PRON
issue-1197	98	15	the	the	DET
issue-1197	98	16	necessary	necessary	ADJ
issue-1197	98	17	resources	resource	NOUN
issue-1197	98	18	are	be	AUX
issue-1197	98	19	drawn	draw	VERB
issue-1197	98	20	.	.	PUNCT
issue-1197	99	1	in	in	ADP
issue-1197	99	2	the	the	DET
issue-1197	99	3	same	same	ADJ
issue-1197	99	4	“	"	PUNCT
issue-1197	99	5	ideal	ideal	ADJ
issue-1197	99	6	sense	sense	NOUN
issue-1197	99	7	”	"	PUNCT
issue-1197	99	8	it	it	PRON
issue-1197	99	9	is	be	AUX
issue-1197	99	10	about	about	ADP
issue-1197	99	11	filling	fill	VERB
issue-1197	99	12	it	it	PRON
issue-1197	99	13	with	with	ADP
issue-1197	99	14	real	real	ADJ
issue-1197	99	15	assets	asset	NOUN
issue-1197	99	16	,	,	PUNCT
issue-1197	99	17	and	and	CCONJ
issue-1197	99	18	not	not	PART
issue-1197	99	19	recognized	recognize	VERB
issue-1197	99	20	by	by	ADP
issue-1197	99	21	the	the	DET
issue-1197	99	22	existing	exist	VERB
issue-1197	99	23	method	method	NOUN
issue-1197	99	24	of	of	ADP
issue-1197	99	25	the	the	DET
issue-1197	99	26	object	object	NOUN
issue-1197	99	27	of	of	ADP
issue-1197	99	28	“	"	PUNCT
issue-1197	99	29	accounting	accounting	NOUN
issue-1197	99	30	reserve	reserve	NOUN
issue-1197	99	31	”	"	PUNCT
issue-1197	99	32	,	,	PUNCT
issue-1197	99	33	which	which	PRON
issue-1197	99	34	in	in	ADP
issue-1197	99	35	essence	essence	NOUN
issue-1197	99	36	only	only	ADV
issue-1197	99	37	visually	visually	ADV
issue-1197	99	38	changes	change	VERB
issue-1197	99	39	the	the	DET
issue-1197	99	40	capital	capital	NOUN
issue-1197	99	41	structure	structure	NOUN
issue-1197	99	42	.	.	PUNCT
issue-1197	100	1	securing	secure	VERB
issue-1197	100	2	future	future	ADJ
issue-1197	100	3	expenses	expense	NOUN
issue-1197	100	4	and	and	CCONJ
issue-1197	100	5	payments	payment	NOUN
issue-1197	100	6	,	,	PUNCT
issue-1197	100	7	as	as	ADP
issue-1197	100	8	an	an	DET
issue-1197	100	9	economic	economic	ADJ
issue-1197	100	10	category	category	NOUN
issue-1197	100	11	,	,	PUNCT
issue-1197	100	12	is	be	AUX
issue-1197	100	13	considered	consider	VERB
issue-1197	100	14	a	a	DET
issue-1197	100	15	target	target	NOUN
issue-1197	100	16	source	source	NOUN
issue-1197	100	17	to	to	PART
issue-1197	100	18	guarantee	guarantee	VERB
issue-1197	100	19	the	the	DET
issue-1197	100	20	repayment	repayment	NOUN
issue-1197	100	21	of	of	ADP
issue-1197	100	22	a	a	DET
issue-1197	100	23	certain	certain	ADJ
issue-1197	100	24	type	type	NOUN
issue-1197	100	25	of	of	ADP
issue-1197	100	26	debt	debt	NOUN
issue-1197	100	27	,	,	PUNCT
issue-1197	100	28	and	and	CCONJ
issue-1197	100	29	financially	financially	ADV
issue-1197	100	30	–	–	PUNCT
issue-1197	100	31	legally	legally	ADV
issue-1197	100	32	are	be	AUX
issue-1197	100	33	liabilities	liability	NOUN
issue-1197	100	34	with	with	ADP
issue-1197	100	35	an	an	DET
issue-1197	100	36	indefinite	indefinite	ADJ
issue-1197	100	37	amount	amount	NOUN
issue-1197	100	38	or	or	CCONJ
issue-1197	100	39	time	time	NOUN
issue-1197	100	40	of	of	ADP
issue-1197	100	41	repayment	repayment	NOUN
issue-1197	100	42	on	on	ADP
issue-1197	100	43	the	the	DET
issue-1197	100	44	date	date	NOUN
issue-1197	100	45	of	of	ADP
issue-1197	100	46	their	their	PRON
issue-1197	100	47	creation	creation	NOUN
issue-1197	100	48	.	.	PUNCT
issue-1197	101	1	together	together	ADV
issue-1197	101	2	with	with	ADP
issue-1197	101	3	the	the	DET
issue-1197	101	4	signs	sign	NOUN
issue-1197	101	5	of	of	ADP
issue-1197	101	6	security	security	NOUN
issue-1197	101	7	obligations	obligation	NOUN
issue-1197	101	8	are	be	AUX
issue-1197	101	9	signs	sign	NOUN
issue-1197	101	10	of	of	ADP
issue-1197	101	11	the	the	DET
issue-1197	101	12	internal	internal	ADJ
issue-1197	101	13	reserves	reserve	NOUN
issue-1197	101	14	of	of	ADP
issue-1197	101	15	the	the	DET
issue-1197	101	16	enterprise	enterprise	NOUN
issue-1197	101	17	and	and	CCONJ
issue-1197	101	18	until	until	SCONJ
issue-1197	101	19	their	their	PRON
issue-1197	101	20	use	use	NOUN
issue-1197	101	21	carry	carry	VERB
issue-1197	101	22	the	the	DET
issue-1197	101	23	productive	productive	ADJ
issue-1197	101	24	energy	energy	NOUN
issue-1197	101	25	of	of	ADP
issue-1197	101	26	capital	capital	NOUN
issue-1197	101	27	.	.	PUNCT
issue-1197	102	1	in	in	ADP
issue-1197	102	2	the	the	DET
issue-1197	102	3	operational	operational	ADJ
issue-1197	102	4	management	management	NOUN
issue-1197	102	5	system	system	NOUN
issue-1197	102	6	,	,	PUNCT
issue-1197	102	7	reserves	reserve	NOUN
issue-1197	102	8	are	be	AUX
issue-1197	102	9	considered	consider	VERB
issue-1197	102	10	as	as	ADP
issue-1197	102	11	a	a	DET
issue-1197	102	12	categorical	categorical	ADJ
issue-1197	102	13	concept	concept	NOUN
issue-1197	102	14	from	from	ADP
issue-1197	102	15	the	the	DET
issue-1197	102	16	standpoint	standpoint	NOUN
issue-1197	102	17	of	of	ADP
issue-1197	102	18	the	the	DET
issue-1197	102	19	existing	exist	VERB
issue-1197	102	20	reserves	reserve	NOUN
issue-1197	102	21	of	of	ADP
issue-1197	102	22	economic	economic	ADJ
issue-1197	102	23	resources	resource	NOUN
issue-1197	102	24	to	to	PART
issue-1197	102	25	ensure	ensure	VERB
issue-1197	102	26	the	the	DET
issue-1197	102	27	smooth	smooth	ADJ
issue-1197	102	28	operation	operation	NOUN
issue-1197	102	29	of	of	ADP
issue-1197	102	30	the	the	DET
issue-1197	102	31	entity	entity	NOUN
issue-1197	102	32	and	and	CCONJ
issue-1197	102	33	untapped	untapped	ADJ
issue-1197	102	34	opportunities	opportunity	NOUN
issue-1197	102	35	to	to	PART
issue-1197	102	36	improve	improve	VERB
issue-1197	102	37	efficiency	efficiency	NOUN
issue-1197	102	38	.	.	PUNCT
issue-1197	103	1	from	from	ADP
issue-1197	103	2	this	this	DET
issue-1197	103	3	point	point	NOUN
issue-1197	103	4	of	of	ADP
issue-1197	103	5	view	view	NOUN
issue-1197	103	6	,	,	PUNCT
issue-1197	103	7	the	the	DET
issue-1197	103	8	company	company	NOUN
issue-1197	103	9	’s	’s	PART
issue-1197	103	10	reserves	reserve	NOUN
issue-1197	103	11	refer	refer	VERB
issue-1197	103	12	to	to	ADP
issue-1197	103	13	the	the	DET
issue-1197	103	14	reserve	reserve	NOUN
issue-1197	103	15	stocks	stock	NOUN
issue-1197	103	16	of	of	ADP
issue-1197	103	17	raw	raw	ADJ
issue-1197	103	18	materials	material	NOUN
issue-1197	103	19	,	,	PUNCT
issue-1197	103	20	free	free	ADJ
issue-1197	103	21	production	production	NOUN
issue-1197	103	22	capacity	capacity	NOUN
issue-1197	103	23	and	and	CCONJ
issue-1197	103	24	specific	specific	ADJ
issue-1197	103	25	material	material	NOUN
issue-1197	103	26	elements	element	NOUN
issue-1197	103	27	for	for	ADP
issue-1197	103	28	the	the	DET
issue-1197	103	29	production	production	NOUN
issue-1197	103	30	process	process	NOUN
issue-1197	103	31	,	,	PUNCT
issue-1197	103	32	which	which	PRON
issue-1197	103	33	are	be	AUX
issue-1197	103	34	involved	involve	VERB
issue-1197	103	35	in	in	ADP
issue-1197	103	36	the	the	DET
issue-1197	103	37	company	company	NOUN
issue-1197	103	38	’s	’s	PART
issue-1197	103	39	economic	economic	ADJ
issue-1197	103	40	turnover	turnover	NOUN
issue-1197	103	41	if	if	SCONJ
issue-1197	103	42	necessary	necessary	ADJ
issue-1197	103	43	.	.	PUNCT
issue-1197	104	1	in	in	ADP
issue-1197	104	2	a	a	DET
issue-1197	104	3	more	more	ADV
issue-1197	104	4	formalized	formalize	VERB
issue-1197	104	5	sense	sense	NOUN
issue-1197	104	6	,	,	PUNCT
issue-1197	104	7	capital	capital	NOUN
issue-1197	104	8	reserves	reserve	NOUN
issue-1197	104	9	are	be	AUX
issue-1197	104	10	understood	understand	VERB
issue-1197	104	11	as	as	ADP
issue-1197	104	12	the	the	DET
issue-1197	104	13	company	company	NOUN
issue-1197	104	14	's	's	PART
issue-1197	104	15	“	"	PUNCT
issue-1197	104	16	accumulated	accumulate	VERB
issue-1197	104	17	”	"	PUNCT
issue-1197	104	18	(	(	PUNCT
issue-1197	104	19	blocked	block	VERB
issue-1197	104	20	from	from	ADP
issue-1197	104	21	distribution	distribution	NOUN
issue-1197	104	22	)	)	PUNCT
issue-1197	104	23	net	net	ADJ
issue-1197	104	24	profit	profit	NOUN
issue-1197	104	25	,	,	PUNCT
issue-1197	104	26	i.e.	i.e.	X
issue-1197	104	27	,	,	PUNCT
issue-1197	104	28	the	the	DET
issue-1197	104	29	created	create	VERB
issue-1197	104	30	source	source	NOUN
issue-1197	104	31	of	of	ADP
issue-1197	104	32	coverage	coverage	NOUN
issue-1197	104	33	of	of	ADP
issue-1197	104	34	possible	possible	ADJ
issue-1197	104	35	or	or	CCONJ
issue-1197	104	36	expected	expect	VERB
issue-1197	104	37	additional	additional	ADJ
issue-1197	104	38	costs	cost	NOUN
issue-1197	104	39	or	or	CCONJ
issue-1197	104	40	losses	loss	NOUN
issue-1197	104	41	.	.	PUNCT
issue-1197	105	1	from	from	ADP
issue-1197	105	2	the	the	DET
issue-1197	105	3	financial	financial	ADJ
issue-1197	105	4	and	and	CCONJ
issue-1197	105	5	economic	economic	ADJ
issue-1197	105	6	point	point	NOUN
issue-1197	105	7	of	of	ADP
issue-1197	105	8	view	view	NOUN
issue-1197	105	9	,	,	PUNCT
issue-1197	105	10	it	it	PRON
issue-1197	105	11	is	be	AUX
issue-1197	105	12	a	a	DET
issue-1197	105	13	real	real	ADJ
issue-1197	105	14	stock	stock	NOUN
issue-1197	105	15	of	of	ADP
issue-1197	105	16	economic	economic	ADJ
issue-1197	105	17	values	value	NOUN
issue-1197	105	18	or	or	CCONJ
issue-1197	105	19	cash	cash	NOUN
issue-1197	105	20	created	create	VERB
issue-1197	105	21	by	by	ADP
issue-1197	105	22	the	the	DET
issue-1197	105	23	enterprise	enterprise	NOUN
issue-1197	105	24	for	for	ADP
issue-1197	105	25	specific	specific	ADJ
issue-1197	105	26	reserve	reserve	NOUN
issue-1197	105	27	and	and	CCONJ
issue-1197	105	28	insurance	insurance	NOUN
issue-1197	105	29	purposes	purpose	NOUN
issue-1197	105	30	.	.	PUNCT
issue-1197	106	1	the	the	DET
issue-1197	106	2	economic	economic	ADJ
issue-1197	106	3	mechanism	mechanism	NOUN
issue-1197	106	4	of	of	ADP
issue-1197	106	5	controlling	control	VERB
issue-1197	106	6	the	the	DET
issue-1197	106	7	redundancy	redundancy	NOUN
issue-1197	106	8	process	process	NOUN
issue-1197	106	9	is	be	AUX
issue-1197	106	10	based	base	VERB
issue-1197	106	11	mainly	mainly	ADV
issue-1197	106	12	on	on	ADP
issue-1197	106	13	the	the	DET
issue-1197	106	14	part	part	NOUN
issue-1197	106	15	of	of	ADP
issue-1197	106	16	the	the	DET
issue-1197	106	17	profit	profit	NOUN
issue-1197	106	18	that	that	PRON
issue-1197	106	19	is	be	AUX
issue-1197	106	20	blocked	block	VERB
issue-1197	106	21	from	from	ADP
issue-1197	106	22	distribution	distribution	NOUN
issue-1197	106	23	and	and	CCONJ
issue-1197	106	24	stored	store	VERB
issue-1197	106	25	for	for	ADP
issue-1197	106	26	use	use	NOUN
issue-1197	106	27	in	in	ADP
issue-1197	106	28	the	the	DET
issue-1197	106	29	event	event	NOUN
issue-1197	106	30	of	of	ADP
issue-1197	106	31	certain	certain	ADJ
issue-1197	106	32	events	event	NOUN
issue-1197	106	33	.	.	PUNCT
issue-1197	107	1	for	for	ADP
issue-1197	107	2	the	the	DET
issue-1197	107	3	tools	tool	NOUN
issue-1197	107	4	involved	involve	VERB
issue-1197	107	5	in	in	ADP
issue-1197	107	6	this	this	DET
issue-1197	107	7	mechanism	mechanism	NOUN
issue-1197	107	8	,	,	PUNCT
issue-1197	107	9	information	information	NOUN
issue-1197	107	10	on	on	ADP
issue-1197	107	11	the	the	DET
issue-1197	107	12	reserves	reserve	NOUN
issue-1197	107	13	that	that	PRON
issue-1197	107	14	are	be	AUX
issue-1197	107	15	formed	form	VERB
issue-1197	107	16	in	in	ADP
issue-1197	107	17	the	the	DET
issue-1197	107	18	accounting	accounting	NOUN
issue-1197	107	19	system	system	NOUN
issue-1197	107	20	and	and	CCONJ
issue-1197	107	21	actually	actually	ADV
issue-1197	107	22	constitute	constitute	VERB
issue-1197	107	23	a	a	DET
issue-1197	107	24	source	source	NOUN
issue-1197	107	25	of	of	ADP
issue-1197	107	26	potential	potential	ADJ
issue-1197	107	27	opportunities	opportunity	NOUN
issue-1197	107	28	for	for	ADP
issue-1197	107	29	the	the	DET
issue-1197	107	30	protection	protection	NOUN
issue-1197	107	31	of	of	ADP
issue-1197	107	32	fixed	fix	VERB
issue-1197	107	33	capital	capital	NOUN
issue-1197	107	34	is	be	AUX
issue-1197	107	35	primarily	primarily	ADV
issue-1197	107	36	important	important	ADJ
issue-1197	107	37	.	.	PUNCT
issue-1197	108	1	by	by	ADP
issue-1197	108	2	its	its	PRON
issue-1197	108	3	purpose	purpose	NOUN
issue-1197	108	4	,	,	PUNCT
issue-1197	108	5	the	the	DET
issue-1197	108	6	accounting	accounting	NOUN
issue-1197	108	7	of	of	ADP
issue-1197	108	8	reserves	reserve	NOUN
issue-1197	108	9	provides	provide	VERB
issue-1197	108	10	information	information	NOUN
issue-1197	108	11	to	to	ADP
issue-1197	108	12	the	the	DET
issue-1197	108	13	target	target	NOUN
issue-1197	108	14	subsystem	subsystem	NOUN
issue-1197	108	15	of	of	ADP
issue-1197	108	16	enterprise	enterprise	NOUN
issue-1197	108	17	management	management	NOUN
issue-1197	108	18	,	,	PUNCT
issue-1197	108	19	but	but	CCONJ
issue-1197	108	20	its	its	PRON
issue-1197	108	21	functions	function	NOUN
issue-1197	108	22	should	should	AUX
issue-1197	108	23	also	also	ADV
issue-1197	108	24	be	be	AUX
issue-1197	108	25	considered	consider	VERB
issue-1197	108	26	as	as	ADP
issue-1197	108	27	an	an	DET
issue-1197	108	28	input	input	NOUN
issue-1197	108	29	,	,	PUNCT
issue-1197	108	30	transition	transition	NOUN
issue-1197	108	31	and	and	CCONJ
issue-1197	108	32	output	output	NOUN
issue-1197	108	33	element	element	NOUN
issue-1197	108	34	of	of	ADP
issue-1197	108	35	the	the	DET
issue-1197	108	36	management	management	NOUN
issue-1197	108	37	process	process	NOUN
issue-1197	108	38	.	.	PUNCT
issue-1197	109	1	from	from	ADP
issue-1197	109	2	the	the	DET
issue-1197	109	3	point	point	NOUN
issue-1197	109	4	of	of	ADP
issue-1197	109	5	view	view	NOUN
issue-1197	109	6	of	of	ADP
issue-1197	109	7	the	the	DET
issue-1197	109	8	creation	creation	NOUN
issue-1197	109	9	of	of	ADP
issue-1197	109	10	reserve	reserve	PROPN
issue-1197	109	11	(	(	PUNCT
issue-1197	109	12	insurance	insurance	NOUN
issue-1197	109	13	)	)	PUNCT
issue-1197	109	14	objects	object	NOUN
issue-1197	109	15	and	and	CCONJ
issue-1197	109	16	future	future	ADJ
issue-1197	109	17	capital	capital	NOUN
issue-1197	109	18	provision	provision	NOUN
issue-1197	109	19	,	,	PUNCT
issue-1197	109	20	the	the	DET
issue-1197	109	21	accounting	accounting	NOUN
issue-1197	109	22	system	system	NOUN
issue-1197	109	23	is	be	AUX
issue-1197	109	24	a	a	DET
issue-1197	109	25	tool	tool	NOUN
issue-1197	109	26	of	of	ADP
issue-1197	109	27	soft	soft	ADJ
issue-1197	109	28	infrastructure	infrastructure	NOUN
issue-1197	109	29	in	in	ADP
issue-1197	109	30	the	the	DET
issue-1197	109	31	management	management	NOUN
issue-1197	109	32	of	of	ADP
issue-1197	109	33	obviously	obviously	ADV
issue-1197	109	34	risky	risky	ADJ
issue-1197	109	35	operations	operation	NOUN
issue-1197	109	36	.	.	PUNCT
issue-1197	110	1	at	at	ADP
issue-1197	110	2	the	the	DET
issue-1197	110	3	same	same	ADJ
issue-1197	110	4	time	time	NOUN
issue-1197	110	5	,	,	PUNCT
issue-1197	110	6	the	the	DET
issue-1197	110	7	tools	tool	NOUN
issue-1197	110	8	of	of	ADP
issue-1197	110	9	this	this	DET
issue-1197	110	10	system	system	NOUN
issue-1197	110	11	(	(	PUNCT
issue-1197	110	12	methodological	methodological	ADJ
issue-1197	110	13	and	and	CCONJ
issue-1197	110	14	methodological	methodological	ADJ
issue-1197	110	15	arsenal	arsenal	NOUN
issue-1197	110	16	)	)	PUNCT
issue-1197	110	17	include	include	VERB
issue-1197	110	18	appropriate	appropriate	ADJ
issue-1197	110	19	mechanisms	mechanism	NOUN
issue-1197	110	20	for	for	ADP
issue-1197	110	21	counteracting	counteract	VERB
issue-1197	110	22	risks	risk	NOUN
issue-1197	110	23	,	,	PUNCT
issue-1197	110	24	making	make	VERB
issue-1197	110	25	it	it	PRON
issue-1197	110	26	impossible	impossible	ADJ
issue-1197	110	27	to	to	PART
issue-1197	110	28	withdraw	withdraw	VERB
issue-1197	110	29	from	from	ADP
issue-1197	110	30	the	the	DET
issue-1197	110	31	enterprise	enterprise	NOUN
issue-1197	110	32	part	part	NOUN
issue-1197	110	33	of	of	ADP
issue-1197	110	34	the	the	DET
issue-1197	110	35	actual	actual	ADJ
issue-1197	110	36	functioning	function	VERB
issue-1197	110	37	capital	capital	NOUN
issue-1197	110	38	.	.	PUNCT
issue-1197	111	1	accurate	accurate	ADJ
issue-1197	111	2	and	and	CCONJ
issue-1197	111	3	complete	complete	ADJ
issue-1197	111	4	reflection	reflection	NOUN
issue-1197	111	5	of	of	ADP
issue-1197	111	6	the	the	DET
issue-1197	111	7	facts	fact	NOUN
issue-1197	111	8	of	of	ADP
issue-1197	111	9	formation	formation	NOUN
issue-1197	111	10	by	by	ADP
issue-1197	111	11	the	the	DET
issue-1197	111	12	company	company	NOUN
issue-1197	111	13	of	of	ADP
issue-1197	111	14	various	various	ADJ
issue-1197	111	15	objects	object	NOUN
issue-1197	111	16	of	of	ADP
issue-1197	111	17	capital	capital	NOUN
issue-1197	111	18	reserves	reserve	NOUN
issue-1197	111	19	,	,	PUNCT
issue-1197	111	20	sources	source	NOUN
issue-1197	111	21	of	of	ADP
issue-1197	111	22	future	future	ADJ
issue-1197	111	23	expenses	expense	NOUN
issue-1197	111	24	and	and	CCONJ
issue-1197	111	25	payments	payment	NOUN
issue-1197	111	26	and	and	CCONJ
issue-1197	111	27	trust	trust	NOUN
issue-1197	111	28	funds	fund	NOUN
issue-1197	111	29	is	be	AUX
issue-1197	111	30	the	the	DET
issue-1197	111	31	main	main	ADJ
issue-1197	111	32	function	function	NOUN
issue-1197	111	33	of	of	ADP
issue-1197	111	34	accounting	accounting	NOUN
issue-1197	111	35	,	,	PUNCT
issue-1197	111	36	but	but	CCONJ
issue-1197	111	37	it	it	PRON
issue-1197	111	38	is	be	AUX
issue-1197	111	39	also	also	ADV
issue-1197	111	40	reasonable	reasonable	ADJ
issue-1197	111	41	to	to	PART
issue-1197	111	42	assume	assume	VERB
issue-1197	111	43	that	that	SCONJ
issue-1197	111	44	adequate	adequate	ADJ
issue-1197	111	45	accounting	accounting	NOUN
issue-1197	111	46	methodology	methodology	NOUN
issue-1197	111	47	to	to	PART
issue-1197	111	48	reflect	reflect	VERB
issue-1197	111	49	such	such	ADJ
issue-1197	111	50	objects	object	NOUN
issue-1197	111	51	allows	allow	VERB
issue-1197	111	52	to	to	PART
issue-1197	111	53	improve	improve	VERB
issue-1197	111	54	management	management	NOUN
issue-1197	111	55	efficiency	efficiency	NOUN
issue-1197	111	56	.	.	PUNCT
issue-1197	112	1	parameters	parameter	NOUN
issue-1197	112	2	of	of	ADP
issue-1197	112	3	the	the	DET
issue-1197	112	4	concept	concept	NOUN
issue-1197	112	5	of	of	ADP
issue-1197	112	6	risk	risk	NOUN
issue-1197	112	7	management	management	NOUN
issue-1197	112	8	.	.	PUNCT
issue-1197	113	1	this	this	PRON
issue-1197	113	2	applies	apply	VERB
issue-1197	113	3	to	to	ADP
issue-1197	113	4	such	such	ADJ
issue-1197	113	5	functional	functional	ADJ
issue-1197	113	6	management	management	NOUN
issue-1197	113	7	tools	tool	NOUN
issue-1197	113	8	as	as	ADP
issue-1197	113	9	planning	planning	NOUN
issue-1197	113	10	,	,	PUNCT
issue-1197	113	11	analytical	analytical	ADJ
issue-1197	113	12	function	function	NOUN
issue-1197	113	13	and	and	CCONJ
issue-1197	113	14	budgeting	budgeting	NOUN
issue-1197	113	15	,	,	PUNCT
issue-1197	113	16	monitoring	monitoring	NOUN
issue-1197	113	17	and	and	CCONJ
issue-1197	113	18	control	control	NOUN
issue-1197	113	19	processes	process	NOUN
issue-1197	113	20	for	for	ADP
issue-1197	113	21	the	the	DET
issue-1197	113	22	targeted	target	VERB
issue-1197	113	23	use	use	NOUN
issue-1197	113	24	of	of	ADP
issue-1197	113	25	reserved	reserved	ADJ
issue-1197	113	26	sources	source	NOUN
issue-1197	113	27	.	.	PUNCT
issue-1197	114	1	in	in	ADP
issue-1197	114	2	general	general	ADJ
issue-1197	114	3	,	,	PUNCT
issue-1197	114	4	the	the	DET
issue-1197	114	5	functions	function	NOUN
issue-1197	114	6	of	of	ADP
issue-1197	114	7	the	the	DET
issue-1197	114	8	reserve	reserve	NOUN
issue-1197	114	9	system	system	NOUN
issue-1197	114	10	in	in	ADP
issue-1197	114	11	financial	financial	ADJ
issue-1197	114	12	management	management	NOUN
issue-1197	114	13	include	include	VERB
issue-1197	114	14	the	the	DET
issue-1197	114	15	provision	provision	NOUN
issue-1197	114	16	of	of	ADP
issue-1197	114	17	protection	protection	NOUN
issue-1197	114	18	against	against	ADP
issue-1197	114	19	impending	impending	ADJ
issue-1197	114	20	risk	risk	NOUN
issue-1197	114	21	.	.	PUNCT
issue-1197	115	1	the	the	DET
issue-1197	115	2	creation	creation	NOUN
issue-1197	115	3	of	of	ADP
issue-1197	115	4	reserves	reserve	NOUN
issue-1197	115	5	in	in	ADP
issue-1197	115	6	the	the	DET
issue-1197	115	7	accounting	accounting	NOUN
issue-1197	115	8	system	system	NOUN
issue-1197	115	9	is	be	AUX
issue-1197	115	10	compared	compare	VERB
issue-1197	115	11	in	in	ADP
issue-1197	115	12	order	order	NOUN
issue-1197	115	13	to	to	PART
issue-1197	115	14	more	more	ADV
issue-1197	115	15	realistically	realistically	ADV
issue-1197	115	16	reflect	reflect	VERB
issue-1197	115	17	the	the	DET
issue-1197	115	18	financial	financial	ADJ
issue-1197	115	19	result	result	NOUN
issue-1197	115	20	,	,	PUNCT
issue-1197	115	21	reducing	reduce	VERB
issue-1197	115	22	it	it	PRON
issue-1197	115	23	in	in	ADP
issue-1197	115	24	the	the	DET
issue-1197	115	25	period	period	NOUN
issue-1197	115	26	when	when	SCONJ
issue-1197	115	27	the	the	DET
issue-1197	115	28	risk	risk	NOUN
issue-1197	115	29	arose	arise	VERB
issue-1197	115	30	,	,	PUNCT
issue-1197	115	31	and	and	CCONJ
issue-1197	115	32	not	not	PART
issue-1197	115	33	when	when	SCONJ
issue-1197	115	34	the	the	DET
issue-1197	115	35	real	real	ADJ
issue-1197	115	36	losses	loss	NOUN
issue-1197	115	37	were	be	AUX
issue-1197	115	38	incurred	incur	VERB
issue-1197	115	39	.	.	PUNCT
issue-1197	116	1	the	the	DET
issue-1197	116	2	economically	economically	ADV
issue-1197	116	3	sound	sound	ADJ
issue-1197	116	4	structure	structure	NOUN
issue-1197	116	5	of	of	ADP
issue-1197	116	6	reserves	reserve	NOUN
issue-1197	116	7	and	and	CCONJ
issue-1197	116	8	trust	trust	NOUN
issue-1197	116	9	funds	fund	NOUN
issue-1197	116	10	of	of	ADP
issue-1197	116	11	an	an	DET
issue-1197	116	12	insurance	insurance	NOUN
issue-1197	116	13	nature	nature	NOUN
issue-1197	116	14	is	be	AUX
issue-1197	116	15	an	an	DET
issue-1197	116	16	important	important	ADJ
issue-1197	116	17	indicator	indicator	NOUN
issue-1197	116	18	of	of	ADP
issue-1197	116	19	rationally	rationally	ADV
issue-1197	116	20	prudent	prudent	ADJ
issue-1197	116	21	management	management	NOUN
issue-1197	116	22	of	of	ADP
issue-1197	116	23	an	an	DET
issue-1197	116	24	economic	economic	ADJ
issue-1197	116	25	entity	entity	NOUN
issue-1197	116	26	and	and	CCONJ
issue-1197	116	27	the	the	DET
issue-1197	116	28	financial	financial	ADJ
issue-1197	116	29	basis	basis	NOUN
issue-1197	116	30	for	for	ADP
issue-1197	116	31	ensuring	ensure	VERB
issue-1197	116	32	its	its	PRON
issue-1197	116	33	stable	stable	ADJ
issue-1197	116	34	functioning	functioning	NOUN
issue-1197	116	35	in	in	ADP
issue-1197	116	36	crisis	crisis	NOUN
issue-1197	116	37	conditions	condition	NOUN
issue-1197	116	38	.	.	PUNCT
issue-1197	117	1	from	from	ADP
issue-1197	117	2	the	the	DET
issue-1197	117	3	point	point	NOUN
issue-1197	117	4	of	of	ADP
issue-1197	117	5	view	view	NOUN
issue-1197	117	6	of	of	ADP
issue-1197	117	7	the	the	DET
issue-1197	117	8	canonical	canonical	ADJ
issue-1197	117	9	principles	principle	NOUN
issue-1197	117	10	of	of	ADP
issue-1197	117	11	economic	economic	ADJ
issue-1197	117	12	doctrines	doctrine	NOUN
issue-1197	117	13	,	,	PUNCT
issue-1197	117	14	insurance	insurance	NOUN
issue-1197	117	15	of	of	ADP
issue-1197	117	16	functioning	function	VERB
issue-1197	117	17	capital	capital	NOUN
issue-1197	117	18	increases	increase	VERB
issue-1197	117	19	the	the	DET
issue-1197	117	20	investment	investment	NOUN
issue-1197	117	21	attractiveness	attractiveness	NOUN
issue-1197	117	22	of	of	ADP
issue-1197	117	23	any	any	DET
issue-1197	117	24	subject	subject	NOUN
issue-1197	117	25	of	of	ADP
issue-1197	117	26	a	a	DET
issue-1197	117	27	market	market	NOUN
issue-1197	117	28	economy	economy	NOUN
issue-1197	117	29	.	.	PUNCT
issue-1197	118	1	at	at	ADP
issue-1197	118	2	the	the	DET
issue-1197	118	3	same	same	ADJ
issue-1197	118	4	time	time	NOUN
issue-1197	118	5	,	,	PUNCT
issue-1197	118	6	the	the	DET
issue-1197	118	7	reservation	reservation	NOUN
issue-1197	118	8	processes	process	NOUN
issue-1197	118	9	require	require	VERB
issue-1197	118	10	(	(	PUNCT
issue-1197	118	11	in	in	ADP
issue-1197	118	12	the	the	DET
issue-1197	118	13	classical	classical	ADJ
issue-1197	118	14	version	version	NOUN
issue-1197	118	15	of	of	ADP
issue-1197	118	16	economic	economic	ADJ
issue-1197	118	17	theories	theory	NOUN
issue-1197	118	18	)	)	PUNCT
issue-1197	118	19	the	the	DET
issue-1197	118	20	withdrawal	withdrawal	NOUN
issue-1197	118	21	from	from	ADP
issue-1197	118	22	the	the	DET
issue-1197	118	23	company	company	NOUN
issue-1197	118	24	's	's	PART
issue-1197	118	25	turnover	turnover	NOUN
issue-1197	118	26	of	of	ADP
issue-1197	118	27	part	part	NOUN
issue-1197	118	28	of	of	ADP
issue-1197	118	29	the	the	DET
issue-1197	118	30	possible	possible	ADJ
issue-1197	118	31	reinvestment	reinvestment	NOUN
issue-1197	118	32	of	of	ADP
issue-1197	118	33	profits	profit	NOUN
issue-1197	118	34	(	(	PUNCT
issue-1197	118	35	additional	additional	ADJ
issue-1197	118	36	capital	capital	NOUN
issue-1197	118	37	)	)	PUNCT
issue-1197	118	38	in	in	ADP
issue-1197	118	39	the	the	DET
issue-1197	118	40	special	special	ADJ
issue-1197	118	41	reserve	reserve	NOUN
issue-1197	118	42	of	of	ADP
issue-1197	118	43	the	the	DET
issue-1197	118	44	company	company	NOUN
issue-1197	118	45	.	.	PUNCT
issue-1197	119	1	in	in	ADP
issue-1197	119	2	practice	practice	NOUN
issue-1197	119	3	,	,	PUNCT
issue-1197	119	4	an	an	DET
issue-1197	119	5	aggressive	aggressive	ADJ
issue-1197	119	6	provisioning	provision	VERB
issue-1197	119	7	policy	policy	NOUN
issue-1197	119	8	is	be	AUX
issue-1197	119	9	unattractive	unattractive	ADJ
issue-1197	119	10	to	to	ADP
issue-1197	119	11	owners	owner	NOUN
issue-1197	119	12	and	and	CCONJ
issue-1197	119	13	shareholders	shareholder	NOUN
issue-1197	119	14	because	because	SCONJ
issue-1197	119	15	it	it	PRON
issue-1197	119	16	blocks	block	VERB
issue-1197	119	17	their	their	PRON
issue-1197	119	18	ability	ability	NOUN
issue-1197	119	19	to	to	PART
issue-1197	119	20	receive	receive	VERB
issue-1197	119	21	dividend	dividend	NOUN
issue-1197	119	22	income	income	NOUN
issue-1197	119	23	.	.	PUNCT
issue-1197	120	1	in	in	ADP
issue-1197	120	2	addition	addition	NOUN
issue-1197	120	3	,	,	PUNCT
issue-1197	120	4	it	it	PRON
issue-1197	120	5	should	should	AUX
issue-1197	120	6	be	be	AUX
issue-1197	120	7	noted	note	VERB
issue-1197	120	8	that	that	SCONJ
issue-1197	120	9	the	the	DET
issue-1197	120	10	objects	object	NOUN
issue-1197	120	11	of	of	ADP
issue-1197	120	12	capital	capital	NOUN
issue-1197	120	13	reserves	reserve	NOUN
issue-1197	120	14	recorded	record	VERB
issue-1197	120	15	in	in	ADP
issue-1197	120	16	the	the	DET
issue-1197	120	17	financial	financial	ADJ
issue-1197	120	18	accounting	accounting	NOUN
issue-1197	120	19	system	system	NOUN
issue-1197	120	20	and	and	CCONJ
issue-1197	120	21	the	the	DET
issue-1197	120	22	information	information	NOUN
issue-1197	120	23	used	use	VERB
issue-1197	120	24	in	in	ADP
issue-1197	120	25	management	management	NOUN
issue-1197	120	26	processes	process	NOUN
issue-1197	120	27	about	about	ADP
issue-1197	120	28	them	they	PRON
issue-1197	120	29	are	be	AUX
issue-1197	120	30	debatable	debatable	ADJ
issue-1197	120	31	.	.	PUNCT
issue-1197	121	1	it	it	PRON
issue-1197	121	2	is	be	AUX
issue-1197	121	3	not	not	PART
issue-1197	121	4	only	only	ADV
issue-1197	121	5	about	about	ADP
issue-1197	121	6	the	the	DET
issue-1197	121	7	reality	reality	NOUN
issue-1197	121	8	of	of	ADP
issue-1197	121	9	the	the	DET
issue-1197	121	10	economic	economic	ADJ
issue-1197	121	11	matter	matter	NOUN
issue-1197	121	12	of	of	ADP
issue-1197	121	13	these	these	DET
issue-1197	121	14	reserve	reserve	NOUN
issue-1197	121	15	sources	source	NOUN
issue-1197	121	16	,	,	PUNCT
issue-1197	121	17	but	but	CCONJ
issue-1197	121	18	also	also	ADV
issue-1197	121	19	baltic	baltic	ADJ
issue-1197	121	20	journal	journal	PROPN
issue-1197	121	21	of	of	ADP
issue-1197	121	22	economic	economic	ADJ
issue-1197	121	23	studies	study	NOUN
issue-1197	121	24	155	155	NUM
issue-1197	121	25	vol	vol	NOUN
issue-1197	121	26	.	.	PUNCT
issue-1197	122	1	7	7	NUM
issue-1197	122	2	,	,	PUNCT
issue-1197	122	3	no	no	INTJ
issue-1197	122	4	.	.	NOUN
issue-1197	122	5	3	3	NUM
issue-1197	122	6	,	,	PUNCT
issue-1197	122	7	2021	2021	NUM
issue-1197	122	8	about	about	ADP
issue-1197	122	9	the	the	DET
issue-1197	122	10	lack	lack	NOUN
issue-1197	122	11	of	of	ADP
issue-1197	122	12	confidence	confidence	NOUN
issue-1197	122	13	that	that	SCONJ
issue-1197	122	14	the	the	DET
issue-1197	122	15	negative	negative	ADJ
issue-1197	122	16	processes	process	NOUN
issue-1197	122	17	against	against	ADP
issue-1197	122	18	which	which	PRON
issue-1197	122	19	the	the	DET
issue-1197	122	20	created	create	VERB
issue-1197	122	21	reserves	reserve	NOUN
issue-1197	122	22	will	will	AUX
issue-1197	122	23	occur	occur	VERB
issue-1197	122	24	.	.	PUNCT
issue-1197	123	1	that	that	PRON
issue-1197	123	2	is	be	AUX
issue-1197	123	3	why	why	SCONJ
issue-1197	123	4	the	the	DET
issue-1197	123	5	incorrect	incorrect	ADJ
issue-1197	123	6	creation	creation	NOUN
issue-1197	123	7	of	of	ADP
issue-1197	123	8	the	the	DET
issue-1197	123	9	reserve	reserve	NOUN
issue-1197	123	10	distorts	distort	VERB
issue-1197	123	11	the	the	DET
issue-1197	123	12	financial	financial	ADJ
issue-1197	123	13	result	result	NOUN
issue-1197	123	14	of	of	ADP
issue-1197	123	15	two	two	NUM
issue-1197	123	16	periods	period	NOUN
issue-1197	123	17	of	of	ADP
issue-1197	123	18	creation	creation	NOUN
issue-1197	123	19	and	and	CCONJ
issue-1197	123	20	write	write	NOUN
issue-1197	123	21	-	-	PUNCT
issue-1197	123	22	off	off	NOUN
issue-1197	123	23	.	.	PUNCT
issue-1197	124	1	therefore	therefore	ADV
issue-1197	124	2	,	,	PUNCT
issue-1197	124	3	in	in	ADP
issue-1197	124	4	determining	determine	VERB
issue-1197	124	5	the	the	DET
issue-1197	124	6	provision	provision	NOUN
issue-1197	124	7	by	by	ADP
issue-1197	124	8	purpose	purpose	NOUN
issue-1197	124	9	and	and	CCONJ
issue-1197	124	10	amount	amount	NOUN
issue-1197	124	11	,	,	PUNCT
issue-1197	124	12	the	the	DET
issue-1197	124	13	entity	entity	NOUN
issue-1197	124	14	should	should	AUX
issue-1197	124	15	clearly	clearly	ADV
issue-1197	124	16	consider	consider	VERB
issue-1197	124	17	the	the	DET
issue-1197	124	18	criteria	criterion	NOUN
issue-1197	124	19	of	of	ADP
issue-1197	124	20	numerical	numerical	ADJ
issue-1197	124	21	risks	risk	NOUN
issue-1197	124	22	and	and	CCONJ
issue-1197	124	23	uncertainties	uncertainty	NOUN
issue-1197	124	24	,	,	PUNCT
issue-1197	124	25	which	which	PRON
issue-1197	124	26	in	in	ADP
issue-1197	124	27	no	no	DET
issue-1197	124	28	way	way	NOUN
issue-1197	124	29	justifies	justify	VERB
issue-1197	124	30	the	the	DET
issue-1197	124	31	creation	creation	NOUN
issue-1197	124	32	of	of	ADP
issue-1197	124	33	excessive	excessive	ADJ
issue-1197	124	34	reserves	reserve	NOUN
issue-1197	124	35	or	or	CCONJ
issue-1197	124	36	intentional	intentional	ADJ
issue-1197	124	37	overstatement	overstatement	NOUN
issue-1197	124	38	of	of	ADP
issue-1197	124	39	liabilities	liability	NOUN
issue-1197	124	40	.	.	PUNCT
issue-1197	125	1	the	the	DET
issue-1197	125	2	given	give	VERB
issue-1197	125	3	economic	economic	ADJ
issue-1197	125	4	managerial	managerial	ADJ
issue-1197	125	5	and	and	CCONJ
issue-1197	125	6	accounting	accounting	NOUN
issue-1197	125	7	content	content	NOUN
issue-1197	125	8	for	for	ADP
issue-1197	125	9	the	the	DET
issue-1197	125	10	construction	construction	NOUN
issue-1197	125	11	of	of	ADP
issue-1197	125	12	the	the	DET
issue-1197	125	13	reserve	reserve	NOUN
issue-1197	125	14	system	system	NOUN
issue-1197	125	15	of	of	ADP
issue-1197	125	16	modern	modern	ADJ
issue-1197	125	17	companies	company	NOUN
issue-1197	125	18	allows	allow	VERB
issue-1197	125	19	us	we	PRON
issue-1197	125	20	to	to	PART
issue-1197	125	21	state	state	VERB
issue-1197	125	22	that	that	SCONJ
issue-1197	125	23	its	its	PRON
issue-1197	125	24	functional	functional	ADJ
issue-1197	125	25	role	role	NOUN
issue-1197	125	26	is	be	AUX
issue-1197	125	27	to	to	PART
issue-1197	125	28	ensure	ensure	VERB
issue-1197	125	29	stable	stable	ADJ
issue-1197	125	30	(	(	PUNCT
issue-1197	125	31	sustainable	sustainable	ADJ
issue-1197	125	32	)	)	PUNCT
issue-1197	125	33	activity	activity	NOUN
issue-1197	125	34	of	of	ADP
issue-1197	125	35	the	the	DET
issue-1197	125	36	company	company	NOUN
issue-1197	125	37	in	in	ADP
issue-1197	125	38	uncertain	uncertain	ADJ
issue-1197	125	39	conditions	condition	NOUN
issue-1197	125	40	of	of	ADP
issue-1197	125	41	its	its	PRON
issue-1197	125	42	future	future	ADJ
issue-1197	125	43	operation	operation	NOUN
issue-1197	125	44	.	.	PUNCT
issue-1197	126	1	the	the	DET
issue-1197	126	2	reservation	reservation	NOUN
issue-1197	126	3	system	system	NOUN
issue-1197	126	4	contains	contain	VERB
issue-1197	126	5	restrictive	restrictive	ADJ
issue-1197	126	6	,	,	PUNCT
issue-1197	126	7	protective	protective	ADJ
issue-1197	126	8	and	and	CCONJ
issue-1197	126	9	guarantee	guarantee	NOUN
issue-1197	126	10	functions	function	NOUN
issue-1197	126	11	,	,	PUNCT
issue-1197	126	12	which	which	PRON
issue-1197	126	13	in	in	ADP
issue-1197	126	14	their	their	PRON
issue-1197	126	15	synergistic	synergistic	ADJ
issue-1197	126	16	interaction	interaction	NOUN
issue-1197	126	17	provide	provide	VERB
issue-1197	126	18	the	the	DET
issue-1197	126	19	concept	concept	NOUN
issue-1197	126	20	of	of	ADP
issue-1197	126	21	development	development	NOUN
issue-1197	126	22	implemented	implement	VERB
issue-1197	126	23	by	by	ADP
issue-1197	126	24	the	the	DET
issue-1197	126	25	company	company	NOUN
issue-1197	126	26	.	.	PUNCT
issue-1197	127	1	5	5	X
issue-1197	127	2	.	.	X
issue-1197	127	3	analytical	analytical	ADJ
issue-1197	127	4	review	review	NOUN
issue-1197	127	5	of	of	ADP
issue-1197	127	6	reservation	reservation	NOUN
issue-1197	127	7	practice	practice	NOUN
issue-1197	127	8	market	market	NOUN
issue-1197	127	9	economy	economy	NOUN
issue-1197	127	10	entities	entity	NOUN
issue-1197	127	11	must	must	AUX
issue-1197	127	12	(	(	PUNCT
issue-1197	127	13	theoretical	theoretical	ADJ
issue-1197	127	14	speculation	speculation	NOUN
issue-1197	127	15	and	and	CCONJ
issue-1197	127	16	declarative	declarative	ADJ
issue-1197	127	17	principles	principle	NOUN
issue-1197	127	18	of	of	ADP
issue-1197	127	19	socially	socially	ADV
issue-1197	127	20	responsible	responsible	ADJ
issue-1197	127	21	business	business	NOUN
issue-1197	127	22	)	)	PUNCT
issue-1197	127	23	create	create	VERB
issue-1197	127	24	sources	source	NOUN
issue-1197	127	25	to	to	PART
issue-1197	127	26	cover	cover	VERB
issue-1197	127	27	unexpected	unexpected	ADJ
issue-1197	127	28	future	future	ADJ
issue-1197	127	29	costs	cost	NOUN
issue-1197	127	30	(	(	PUNCT
issue-1197	127	31	losses	loss	NOUN
issue-1197	127	32	)	)	PUNCT
issue-1197	127	33	in	in	ADP
issue-1197	127	34	compliance	compliance	NOUN
issue-1197	127	35	with	with	ADP
issue-1197	127	36	the	the	DET
issue-1197	127	37	“	"	PUNCT
issue-1197	127	38	reserve	reserve	NOUN
issue-1197	127	39	criteria	criterion	NOUN
issue-1197	127	40	”	"	PUNCT
issue-1197	127	41	.	.	PUNCT
issue-1197	128	1	these	these	PRON
issue-1197	128	2	,	,	PUNCT
issue-1197	128	3	in	in	ADP
issue-1197	128	4	addition	addition	NOUN
issue-1197	128	5	to	to	ADP
issue-1197	128	6	the	the	DET
issue-1197	128	7	traditional	traditional	ADJ
issue-1197	128	8	and	and	CCONJ
issue-1197	128	9	most	most	ADV
issue-1197	128	10	common	common	ADJ
issue-1197	128	11	components	component	NOUN
issue-1197	128	12	of	of	ADP
issue-1197	128	13	the	the	DET
issue-1197	128	14	provision	provision	NOUN
issue-1197	128	15	,	,	PUNCT
issue-1197	128	16	should	should	AUX
issue-1197	128	17	include	include	VERB
issue-1197	128	18	funds	fund	NOUN
issue-1197	128	19	for	for	ADP
issue-1197	128	20	supplementary	supplementary	ADJ
issue-1197	128	21	pensions	pension	NOUN
issue-1197	128	22	,	,	PUNCT
issue-1197	128	23	targeted	target	VERB
issue-1197	128	24	guarantees	guarantee	NOUN
issue-1197	128	25	for	for	ADP
issue-1197	128	26	the	the	DET
issue-1197	128	27	fulfillment	fulfillment	NOUN
issue-1197	128	28	of	of	ADP
issue-1197	128	29	guarantee	guarantee	NOUN
issue-1197	128	30	obligations	obligation	NOUN
issue-1197	128	31	,	,	PUNCT
issue-1197	128	32	fulfillment	fulfillment	NOUN
issue-1197	128	33	of	of	ADP
issue-1197	128	34	obligations	obligation	NOUN
issue-1197	128	35	under	under	ADP
issue-1197	128	36	onerous	onerous	ADJ
issue-1197	128	37	(	(	PUNCT
issue-1197	128	38	unprofitable	unprofitable	ADJ
issue-1197	128	39	)	)	PUNCT
issue-1197	128	40	contracts	contract	NOUN
issue-1197	128	41	or	or	CCONJ
issue-1197	128	42	insurance	insurance	NOUN
issue-1197	128	43	funds	fund	NOUN
issue-1197	128	44	for	for	ADP
issue-1197	128	45	fulfillment	fulfillment	NOUN
issue-1197	128	46	of	of	ADP
issue-1197	128	47	obligations	obligation	NOUN
issue-1197	128	48	in	in	ADP
issue-1197	128	49	case	case	NOUN
issue-1197	128	50	of	of	ADP
issue-1197	128	51	termination	termination	NOUN
issue-1197	128	52	,	,	PUNCT
issue-1197	128	53	etc	etc	X
issue-1197	128	54	.	.	X
issue-1197	129	1	despite	despite	SCONJ
issue-1197	129	2	a	a	DET
issue-1197	129	3	number	number	NOUN
issue-1197	129	4	of	of	ADP
issue-1197	129	5	objective	objective	ADJ
issue-1197	129	6	and	and	CCONJ
issue-1197	129	7	subjective	subjective	ADJ
issue-1197	129	8	factors	factor	NOUN
issue-1197	129	9	that	that	PRON
issue-1197	129	10	constrain	constrain	VERB
issue-1197	129	11	the	the	DET
issue-1197	129	12	processes	process	NOUN
issue-1197	129	13	of	of	ADP
issue-1197	129	14	reservation	reservation	NOUN
issue-1197	129	15	on	on	ADP
issue-1197	129	16	the	the	DET
issue-1197	129	17	subjects	subject	NOUN
issue-1197	129	18	of	of	ADP
issue-1197	129	19	modern	modern	ADJ
issue-1197	129	20	market	market	NOUN
issue-1197	129	21	economy	economy	NOUN
issue-1197	129	22	,	,	PUNCT
issue-1197	129	23	we	we	PRON
issue-1197	129	24	present	present	VERB
issue-1197	129	25	the	the	DET
issue-1197	129	26	argument	argument	NOUN
issue-1197	129	27	formulated	formulate	VERB
issue-1197	129	28	in	in	ADP
issue-1197	129	29	the	the	DET
issue-1197	129	30	distant	distant	ADJ
issue-1197	129	31	past	past	NOUN
issue-1197	129	32	by	by	ADP
issue-1197	129	33	a	a	DET
issue-1197	129	34	famous	famous	ADJ
issue-1197	129	35	scientist	scientist	NOUN
issue-1197	129	36	(	(	PUNCT
issue-1197	129	37	gerster	gerster	PROPN
issue-1197	129	38	,	,	PUNCT
issue-1197	129	39	1926	1926	NUM
issue-1197	129	40	):	):	PUNCT
issue-1197	129	41	“	"	PUNCT
issue-1197	129	42	the	the	DET
issue-1197	129	43	greater	great	ADJ
issue-1197	129	44	the	the	DET
issue-1197	129	45	amount	amount	NOUN
issue-1197	129	46	of	of	ADP
issue-1197	129	47	reserves	reserve	NOUN
issue-1197	129	48	compared	compare	VERB
issue-1197	129	49	to	to	ADP
issue-1197	129	50	the	the	DET
issue-1197	129	51	authorized	authorized	ADJ
issue-1197	129	52	capital	capital	NOUN
issue-1197	129	53	,	,	PUNCT
issue-1197	129	54	the	the	DET
issue-1197	129	55	more	more	ADV
issue-1197	129	56	stable	stable	ADJ
issue-1197	129	57	the	the	DET
issue-1197	129	58	financial	financial	ADJ
issue-1197	129	59	condition	condition	NOUN
issue-1197	129	60	should	should	AUX
issue-1197	129	61	be	be	AUX
issue-1197	129	62	considered	consider	VERB
issue-1197	129	63	,	,	PUNCT
issue-1197	129	64	and	and	CCONJ
issue-1197	129	65	the	the	DET
issue-1197	129	66	greater	great	ADJ
issue-1197	129	67	the	the	DET
issue-1197	129	68	amount	amount	NOUN
issue-1197	129	69	of	of	ADP
issue-1197	129	70	secured	secured	ADJ
issue-1197	129	71	debts	debt	NOUN
issue-1197	129	72	relative	relative	ADJ
issue-1197	129	73	to	to	ADP
issue-1197	129	74	unsecured	unsecured	ADJ
issue-1197	129	75	,	,	PUNCT
issue-1197	129	76	the	the	PRON
issue-1197	129	77	lower	low	ADJ
issue-1197	129	78	the	the	DET
issue-1197	129	79	potential	potential	ADJ
issue-1197	129	80	probability	probability	NOUN
issue-1197	129	81	of	of	ADP
issue-1197	129	82	bankruptcy	bankruptcy	NOUN
issue-1197	129	83	of	of	ADP
issue-1197	129	84	the	the	DET
issue-1197	129	85	enterprise	enterprise	NOUN
issue-1197	129	86	”	"	PUNCT
issue-1197	129	87	.	.	PUNCT
issue-1197	130	1	the	the	DET
issue-1197	130	2	parameters	parameter	NOUN
issue-1197	130	3	of	of	ADP
issue-1197	130	4	the	the	DET
issue-1197	130	5	conducted	conduct	VERB
issue-1197	130	6	analytical	analytical	ADJ
issue-1197	130	7	review	review	NOUN
issue-1197	130	8	include	include	VERB
issue-1197	130	9	arbitrarily	arbitrarily	ADV
issue-1197	130	10	selected	select	VERB
issue-1197	130	11	enterprises	enterprise	NOUN
issue-1197	130	12	of	of	ADP
issue-1197	130	13	the	the	DET
issue-1197	130	14	corporate	corporate	ADJ
issue-1197	130	15	type	type	NOUN
issue-1197	130	16	(	(	PUNCT
issue-1197	130	17	of	of	ADP
issue-1197	130	18	llc	llc	PROPN
issue-1197	130	19	amc	amc	PROPN
issue-1197	130	20	capital	capital	PROPN
issue-1197	130	21	group	group	PROPN
issue-1197	130	22	,	,	PUNCT
issue-1197	130	23	ukrgazvydobuvannya	ukrgazvydobuvannya	PROPN
issue-1197	130	24	jsc	jsc	PROPN
issue-1197	130	25	,	,	PUNCT
issue-1197	130	26	energoatom	energoatom	PROPN
issue-1197	130	27	nnegc	nnegc	PROPN
issue-1197	130	28	,	,	PUNCT
issue-1197	130	29	ukrtransgaz	ukrtransgaz	PROPN
issue-1197	130	30	jsc	jsc	PROPN
issue-1197	130	31	,	,	PUNCT
issue-1197	130	32	kyiv	kyiv	PROPN
issue-1197	130	33	metro	metro	PROPN
issue-1197	130	34	me	i	PRON
issue-1197	130	35	)	)	PUNCT
issue-1197	130	36	that	that	PRON
issue-1197	130	37	are	be	AUX
issue-1197	130	38	significant	significant	ADJ
issue-1197	130	39	enough	enough	ADV
issue-1197	130	40	for	for	ADP
issue-1197	130	41	the	the	DET
issue-1197	130	42	national	national	ADJ
issue-1197	130	43	economy	economy	NOUN
issue-1197	130	44	of	of	ADP
issue-1197	130	45	ukraine	ukraine	NOUN
issue-1197	130	46	and	and	CCONJ
issue-1197	130	47	well	well	ADV
issue-1197	130	48	-	-	PUNCT
issue-1197	130	49	known	know	VERB
issue-1197	130	50	companies	company	NOUN
issue-1197	130	51	operating	operate	VERB
issue-1197	130	52	in	in	ADP
issue-1197	130	53	the	the	DET
issue-1197	130	54	international	international	ADJ
issue-1197	130	55	economic	economic	ADJ
issue-1197	130	56	space	space	NOUN
issue-1197	130	57	(	(	PUNCT
issue-1197	130	58	volkswagen	volkswagen	PROPN
issue-1197	130	59	ag	ag	PROPN
issue-1197	130	60	,	,	PUNCT
issue-1197	130	61	nestle	nestle	PROPN
issue-1197	130	62	group	group	PROPN
issue-1197	130	63	,	,	PUNCT
issue-1197	130	64	samsung	samsung	PROPN
issue-1197	130	65	electronics	electronics	PROPN
issue-1197	130	66	co.	co.	PROPN
issue-1197	130	67	,	,	PUNCT
issue-1197	130	68	roche	roche	PROPN
issue-1197	130	69	holding	holding	PROPN
issue-1197	130	70	ltd	ltd	PROPN
issue-1197	130	71	,	,	PUNCT
issue-1197	130	72	bayer	bayer	PROPN
issue-1197	130	73	ag	ag	PROPN
issue-1197	130	74	)	)	PUNCT
issue-1197	130	75	.	.	PUNCT
issue-1197	131	1	the	the	DET
issue-1197	131	2	presented	present	VERB
issue-1197	131	3	data	datum	NOUN
issue-1197	131	4	on	on	ADP
issue-1197	131	5	the	the	DET
issue-1197	131	6	status	status	NOUN
issue-1197	131	7	and	and	CCONJ
issue-1197	131	8	approaches	approach	NOUN
issue-1197	131	9	to	to	ADP
issue-1197	131	10	the	the	DET
issue-1197	131	11	provision	provision	NOUN
issue-1197	131	12	of	of	ADP
issue-1197	131	13	companies	company	NOUN
issue-1197	131	14	taken	take	VERB
issue-1197	131	15	for	for	ADP
issue-1197	131	16	analytical	analytical	ADJ
issue-1197	131	17	review	review	NOUN
issue-1197	131	18	do	do	AUX
issue-1197	131	19	not	not	PART
issue-1197	131	20	significantly	significantly	ADV
issue-1197	131	21	change	change	VERB
issue-1197	131	22	the	the	DET
issue-1197	131	23	general	general	ADJ
issue-1197	131	24	view	view	NOUN
issue-1197	131	25	of	of	ADP
issue-1197	131	26	the	the	DET
issue-1197	131	27	current	current	ADJ
issue-1197	131	28	common	common	ADJ
issue-1197	131	29	practice	practice	NOUN
issue-1197	131	30	of	of	ADP
issue-1197	131	31	creating	create	VERB
issue-1197	131	32	capital	capital	NOUN
issue-1197	131	33	reserves	reserve	NOUN
issue-1197	131	34	and	and	CCONJ
issue-1197	131	35	ensuring	ensure	VERB
issue-1197	131	36	future	future	ADJ
issue-1197	131	37	costs	cost	NOUN
issue-1197	131	38	and	and	CCONJ
issue-1197	131	39	payments	payment	NOUN
issue-1197	131	40	;	;	PUNCT
issue-1197	131	41	other	other	ADJ
issue-1197	131	42	selection	selection	NOUN
issue-1197	131	43	of	of	ADP
issue-1197	131	44	objects	object	NOUN
issue-1197	131	45	(	(	PUNCT
issue-1197	131	46	socially	socially	ADV
issue-1197	131	47	significant	significant	ADJ
issue-1197	131	48	companies	company	NOUN
issue-1197	131	49	)	)	PUNCT
issue-1197	131	50	for	for	ADP
issue-1197	131	51	analytical	analytical	ADJ
issue-1197	131	52	assessment	assessment	NOUN
issue-1197	131	53	would	would	AUX
issue-1197	131	54	not	not	PART
issue-1197	131	55	change	change	VERB
issue-1197	131	56	the	the	DET
issue-1197	131	57	general	general	ADJ
issue-1197	131	58	picture	picture	NOUN
issue-1197	131	59	in	in	ADP
issue-1197	131	60	the	the	DET
issue-1197	131	61	field	field	NOUN
issue-1197	131	62	of	of	ADP
issue-1197	131	63	modern	modern	ADJ
issue-1197	131	64	practice	practice	NOUN
issue-1197	131	65	of	of	ADP
issue-1197	131	66	management	management	NOUN
issue-1197	131	67	of	of	ADP
issue-1197	131	68	components	component	NOUN
issue-1197	131	69	of	of	ADP
issue-1197	131	70	reserve	reserve	NOUN
issue-1197	131	71	system	system	NOUN
issue-1197	131	72	.	.	PUNCT
issue-1197	132	1	the	the	DET
issue-1197	132	2	low	low	ADJ
issue-1197	132	3	level	level	NOUN
issue-1197	132	4	of	of	ADP
issue-1197	132	5	the	the	DET
issue-1197	132	6	following	follow	VERB
issue-1197	132	7	reserve	reserve	NOUN
issue-1197	132	8	indicators	indicator	NOUN
issue-1197	132	9	of	of	ADP
issue-1197	132	10	the	the	DET
issue-1197	132	11	surveyed	survey	VERB
issue-1197	132	12	companies	company	NOUN
issue-1197	132	13	has	have	VERB
issue-1197	132	14	an	an	DET
issue-1197	132	15	objective	objective	ADJ
issue-1197	132	16	justification	justification	NOUN
issue-1197	132	17	.	.	PUNCT
issue-1197	133	1	first	first	ADV
issue-1197	133	2	of	of	ADP
issue-1197	133	3	all	all	PRON
issue-1197	133	4	,	,	PUNCT
issue-1197	133	5	it	it	PRON
issue-1197	133	6	should	should	AUX
issue-1197	133	7	be	be	AUX
issue-1197	133	8	noted	note	VERB
issue-1197	133	9	the	the	DET
issue-1197	133	10	deterrent	deterrent	NOUN
issue-1197	133	11	effect	effect	NOUN
issue-1197	133	12	of	of	ADP
issue-1197	133	13	tax	tax	NOUN
issue-1197	133	14	rules	rule	NOUN
issue-1197	133	15	,	,	PUNCT
issue-1197	133	16	which	which	PRON
issue-1197	133	17	in	in	ADP
issue-1197	133	18	most	most	ADJ
issue-1197	133	19	countries	country	NOUN
issue-1197	133	20	do	do	AUX
issue-1197	133	21	not	not	PART
issue-1197	133	22	recognize	recognize	VERB
issue-1197	133	23	the	the	DET
issue-1197	133	24	tax	tax	NOUN
issue-1197	133	25	costs	cost	NOUN
issue-1197	133	26	of	of	ADP
issue-1197	133	27	creating	create	VERB
issue-1197	133	28	trust	trust	NOUN
issue-1197	133	29	and	and	CCONJ
issue-1197	133	30	insurance	insurance	NOUN
issue-1197	133	31	funds	fund	NOUN
issue-1197	133	32	.	.	PUNCT
issue-1197	134	1	the	the	DET
issue-1197	134	2	created	create	VERB
issue-1197	134	3	reserve	reserve	NOUN
issue-1197	134	4	item	item	NOUN
issue-1197	134	5	,	,	PUNCT
issue-1197	134	6	taking	take	VERB
issue-1197	134	7	into	into	ADP
issue-1197	134	8	account	account	NOUN
issue-1197	134	9	tax	tax	NOUN
issue-1197	134	10	restrictions	restriction	NOUN
issue-1197	134	11	,	,	PUNCT
issue-1197	134	12	has	have	VERB
issue-1197	134	13	a	a	DET
issue-1197	134	14	double	double	ADJ
issue-1197	134	15	negative	negative	ADJ
issue-1197	134	16	impact	impact	NOUN
issue-1197	134	17	on	on	ADP
issue-1197	134	18	the	the	DET
issue-1197	134	19	company	company	NOUN
issue-1197	134	20	’s	’s	PART
issue-1197	134	21	presentation	presentation	NOUN
issue-1197	134	22	of	of	ADP
issue-1197	134	23	its	its	PRON
issue-1197	134	24	performance	performance	NOUN
issue-1197	134	25	–	–	PUNCT
issue-1197	134	26	it	it	PRON
issue-1197	134	27	reduces	reduce	VERB
issue-1197	134	28	the	the	DET
issue-1197	134	29	financial	financial	ADJ
issue-1197	134	30	result	result	NOUN
issue-1197	134	31	and	and	CCONJ
issue-1197	134	32	,	,	PUNCT
issue-1197	134	33	in	in	ADP
issue-1197	134	34	addition	addition	NOUN
issue-1197	134	35	,	,	PUNCT
issue-1197	134	36	increases	increase	VERB
issue-1197	134	37	contingent	contingent	ADJ
issue-1197	134	38	liabilities	liability	NOUN
issue-1197	134	39	,	,	PUNCT
issue-1197	134	40	which	which	PRON
issue-1197	134	41	is	be	AUX
issue-1197	134	42	reflected	reflect	VERB
issue-1197	134	43	in	in	ADP
issue-1197	134	44	the	the	DET
issue-1197	134	45	deterioration	deterioration	NOUN
issue-1197	134	46	of	of	ADP
issue-1197	134	47	profitability	profitability	NOUN
issue-1197	134	48	and	and	CCONJ
issue-1197	134	49	solvency	solvency	NOUN
issue-1197	134	50	.	.	PUNCT
issue-1197	135	1	the	the	DET
issue-1197	135	2	formation	formation	NOUN
issue-1197	135	3	of	of	ADP
issue-1197	135	4	reserves	reserve	NOUN
issue-1197	135	5	is	be	AUX
issue-1197	135	6	accompanied	accompany	VERB
issue-1197	135	7	by	by	ADP
issue-1197	135	8	a	a	DET
issue-1197	135	9	number	number	NOUN
issue-1197	135	10	of	of	ADP
issue-1197	135	11	subjective	subjective	ADJ
issue-1197	135	12	choices	choice	NOUN
issue-1197	135	13	,	,	PUNCT
issue-1197	135	14	including	include	VERB
issue-1197	135	15	the	the	DET
issue-1197	135	16	problem	problem	NOUN
issue-1197	135	17	of	of	ADP
issue-1197	135	18	using	use	VERB
issue-1197	135	19	an	an	DET
issue-1197	135	20	adequate	adequate	ADJ
issue-1197	135	21	assessment	assessment	NOUN
issue-1197	135	22	of	of	ADP
issue-1197	135	23	the	the	DET
issue-1197	135	24	degree	degree	NOUN
issue-1197	135	25	of	of	ADP
issue-1197	135	26	risk	risk	NOUN
issue-1197	135	27	threat	threat	NOUN
issue-1197	135	28	as	as	ADP
issue-1197	135	29	a	a	DET
issue-1197	135	30	tool	tool	NOUN
issue-1197	135	31	to	to	PART
issue-1197	135	32	determine	determine	VERB
issue-1197	135	33	the	the	DET
issue-1197	135	34	need	need	NOUN
issue-1197	135	35	and	and	CCONJ
issue-1197	135	36	size	size	NOUN
issue-1197	135	37	of	of	ADP
issue-1197	135	38	the	the	DET
issue-1197	135	39	source	source	NOUN
issue-1197	135	40	of	of	ADP
issue-1197	135	41	the	the	DET
issue-1197	135	42	reserve	reserve	NOUN
issue-1197	135	43	system	system	NOUN
issue-1197	135	44	.	.	PUNCT
issue-1197	136	1	the	the	DET
issue-1197	136	2	processed	process	VERB
issue-1197	136	3	financial	financial	ADJ
issue-1197	136	4	statements	statement	NOUN
issue-1197	136	5	of	of	ADP
issue-1197	136	6	the	the	DET
issue-1197	136	7	surveyed	survey	VERB
issue-1197	136	8	companies	company	NOUN
issue-1197	136	9	provide	provide	VERB
issue-1197	136	10	information	information	NOUN
issue-1197	136	11	on	on	ADP
issue-1197	136	12	open	open	ADJ
issue-1197	136	13	reserves	reserve	NOUN
issue-1197	136	14	,	,	PUNCT
issue-1197	136	15	which	which	PRON
issue-1197	136	16	are	be	AUX
issue-1197	136	17	certified	certify	VERB
issue-1197	136	18	in	in	ADP
issue-1197	136	19	their	their	PRON
issue-1197	136	20	balance	balance	NOUN
issue-1197	136	21	sheets	sheet	NOUN
issue-1197	136	22	under	under	ADP
issue-1197	136	23	various	various	ADJ
issue-1197	136	24	items	item	NOUN
issue-1197	136	25	of	of	ADP
issue-1197	136	26	structuring	structure	VERB
issue-1197	136	27	information	information	NOUN
issue-1197	136	28	on	on	ADP
issue-1197	136	29	equity	equity	NOUN
issue-1197	136	30	.	.	PUNCT
issue-1197	137	1	the	the	DET
issue-1197	137	2	results	result	NOUN
issue-1197	137	3	of	of	ADP
issue-1197	137	4	the	the	DET
issue-1197	137	5	creation	creation	NOUN
issue-1197	137	6	of	of	ADP
issue-1197	137	7	required	require	VERB
issue-1197	137	8	and	and	CCONJ
issue-1197	137	9	optional	optional	ADJ
issue-1197	137	10	(	(	PUNCT
issue-1197	137	11	at	at	ADP
issue-1197	137	12	the	the	DET
issue-1197	137	13	initiative	initiative	NOUN
issue-1197	137	14	of	of	ADP
issue-1197	137	15	company	company	NOUN
issue-1197	137	16	management	management	NOUN
issue-1197	137	17	)	)	PUNCT
issue-1197	137	18	reserves	reserve	NOUN
issue-1197	137	19	are	be	AUX
issue-1197	137	20	given	give	VERB
issue-1197	137	21	in	in	ADP
issue-1197	137	22	separate	separate	ADJ
issue-1197	137	23	articles	article	NOUN
issue-1197	137	24	of	of	ADP
issue-1197	137	25	the	the	DET
issue-1197	137	26	sections	section	NOUN
issue-1197	137	27	“	"	PUNCT
issue-1197	137	28	additional	additional	ADJ
issue-1197	137	29	capital	capital	NOUN
issue-1197	137	30	”	"	PUNCT
issue-1197	137	31	and	and	CCONJ
issue-1197	137	32	“	"	PUNCT
issue-1197	137	33	reserve	reserve	NOUN
issue-1197	137	34	capital	capital	NOUN
issue-1197	137	35	”	"	PUNCT
issue-1197	137	36	.	.	PUNCT
issue-1197	138	1	at	at	ADP
issue-1197	138	2	any	any	PRON
issue-1197	138	3	of	of	ADP
issue-1197	138	4	the	the	DET
issue-1197	138	5	companies	company	NOUN
issue-1197	138	6	there	there	PRON
issue-1197	138	7	are	be	VERB
issue-1197	138	8	also	also	ADV
issue-1197	138	9	hidden	hidden	ADJ
issue-1197	138	10	reserves	reserve	NOUN
issue-1197	138	11	,	,	PUNCT
issue-1197	138	12	which	which	PRON
issue-1197	138	13	are	be	AUX
issue-1197	138	14	not	not	PART
issue-1197	138	15	reflected	reflect	VERB
issue-1197	138	16	in	in	ADP
issue-1197	138	17	the	the	DET
issue-1197	138	18	balance	balance	NOUN
issue-1197	138	19	sheet	sheet	NOUN
issue-1197	138	20	,	,	PUNCT
issue-1197	138	21	and	and	CCONJ
issue-1197	138	22	therefore	therefore	ADV
issue-1197	138	23	we	we	PRON
issue-1197	138	24	did	do	AUX
issue-1197	138	25	not	not	PART
issue-1197	138	26	take	take	VERB
issue-1197	138	27	them	they	PRON
issue-1197	138	28	into	into	ADP
issue-1197	138	29	account	account	NOUN
issue-1197	138	30	.	.	PUNCT
issue-1197	139	1	it	it	PRON
issue-1197	139	2	should	should	AUX
issue-1197	139	3	be	be	AUX
issue-1197	139	4	noted	note	VERB
issue-1197	139	5	that	that	SCONJ
issue-1197	139	6	the	the	DET
issue-1197	139	7	created	create	VERB
issue-1197	139	8	reserve	reserve	NOUN
issue-1197	139	9	capital	capital	NOUN
issue-1197	139	10	and	and	CCONJ
issue-1197	139	11	other	other	ADJ
issue-1197	139	12	types	type	NOUN
issue-1197	139	13	of	of	ADP
issue-1197	139	14	reserved	reserved	ADJ
issue-1197	139	15	sources	source	NOUN
issue-1197	139	16	are	be	AUX
issue-1197	139	17	a	a	DET
issue-1197	139	18	factor	factor	NOUN
issue-1197	139	19	in	in	ADP
issue-1197	139	20	increasing	increase	VERB
issue-1197	139	21	the	the	DET
issue-1197	139	22	amount	amount	NOUN
issue-1197	139	23	of	of	ADP
issue-1197	139	24	equity	equity	NOUN
issue-1197	139	25	in	in	ADP
issue-1197	139	26	all	all	DET
issue-1197	139	27	surveyed	survey	VERB
issue-1197	139	28	companies	company	NOUN
issue-1197	139	29	.	.	PUNCT
issue-1197	140	1	our	our	PRON
issue-1197	140	2	analytical	analytical	ADJ
issue-1197	140	3	assessment	assessment	NOUN
issue-1197	140	4	leads	lead	VERB
issue-1197	140	5	to	to	ADP
issue-1197	140	6	the	the	DET
issue-1197	140	7	conclusion	conclusion	NOUN
issue-1197	140	8	that	that	SCONJ
issue-1197	140	9	the	the	DET
issue-1197	140	10	creation	creation	NOUN
issue-1197	140	11	of	of	ADP
issue-1197	140	12	reserves	reserve	NOUN
issue-1197	140	13	and	and	CCONJ
issue-1197	140	14	trust	trust	NOUN
issue-1197	140	15	funds	fund	NOUN
issue-1197	140	16	for	for	ADP
issue-1197	140	17	future	future	ADJ
issue-1197	140	18	expenses	expense	NOUN
issue-1197	140	19	and	and	CCONJ
issue-1197	140	20	payments	payment	NOUN
issue-1197	140	21	provided	provide	VERB
issue-1197	140	22	companies	company	NOUN
issue-1197	140	23	with	with	ADP
issue-1197	140	24	the	the	DET
issue-1197	140	25	opportunity	opportunity	NOUN
issue-1197	140	26	to	to	PART
issue-1197	140	27	evenly	evenly	ADV
issue-1197	140	28	distribute	distribute	VERB
issue-1197	140	29	future	future	ADJ
issue-1197	140	30	expenses	expense	NOUN
issue-1197	140	31	between	between	ADP
issue-1197	140	32	reporting	report	VERB
issue-1197	140	33	periods	period	NOUN
issue-1197	140	34	,	,	PUNCT
issue-1197	140	35	i.e.	i.e.	X
issue-1197	140	36	,	,	PUNCT
issue-1197	140	37	to	to	PART
issue-1197	140	38	form	form	VERB
issue-1197	140	39	more	more	ADJ
issue-1197	140	40	objective	objective	ADJ
issue-1197	140	41	information	information	NOUN
issue-1197	140	42	about	about	ADP
issue-1197	140	43	financial	financial	ADJ
issue-1197	140	44	results	result	NOUN
issue-1197	140	45	.	.	PUNCT
issue-1197	141	1	international	international	ADJ
issue-1197	141	2	financial	financial	ADJ
issue-1197	141	3	reporting	reporting	NOUN
issue-1197	141	4	standards	standard	NOUN
issue-1197	141	5	provide	provide	VERB
issue-1197	141	6	for	for	ADP
issue-1197	141	7	the	the	DET
issue-1197	141	8	possibility	possibility	NOUN
issue-1197	141	9	of	of	ADP
issue-1197	141	10	creating	create	VERB
issue-1197	141	11	reserves	reserve	NOUN
issue-1197	141	12	to	to	PART
issue-1197	141	13	compensate	compensate	VERB
issue-1197	141	14	for	for	ADP
issue-1197	141	15	the	the	DET
issue-1197	141	16	loss	loss	NOUN
issue-1197	141	17	of	of	ADP
issue-1197	141	18	impairment	impairment	NOUN
issue-1197	141	19	of	of	ADP
issue-1197	141	20	assets	asset	NOUN
issue-1197	141	21	(	(	PUNCT
issue-1197	141	22	tangible	tangible	ADJ
issue-1197	141	23	and	and	CCONJ
issue-1197	141	24	intangible	intangible	ADJ
issue-1197	141	25	economic	economic	ADJ
issue-1197	141	26	resources	resource	NOUN
issue-1197	141	27	)	)	PUNCT
issue-1197	141	28	,	,	PUNCT
issue-1197	141	29	which	which	PRON
issue-1197	141	30	is	be	AUX
issue-1197	141	31	especially	especially	ADV
issue-1197	141	32	relevant	relevant	ADJ
issue-1197	141	33	for	for	ADP
issue-1197	141	34	ukrainian	ukrainian	ADJ
issue-1197	141	35	companies	company	NOUN
issue-1197	141	36	.	.	PUNCT
issue-1197	142	1	the	the	DET
issue-1197	142	2	results	result	NOUN
issue-1197	142	3	of	of	ADP
issue-1197	142	4	the	the	DET
issue-1197	142	5	analysis	analysis	NOUN
issue-1197	142	6	show	show	VERB
issue-1197	142	7	that	that	SCONJ
issue-1197	142	8	,	,	PUNCT
issue-1197	142	9	unlike	unlike	ADP
issue-1197	142	10	foreign	foreign	ADJ
issue-1197	142	11	companies	company	NOUN
issue-1197	142	12	,	,	PUNCT
issue-1197	142	13	ukrainian	ukrainian	ADJ
issue-1197	142	14	companies	company	NOUN
issue-1197	142	15	do	do	AUX
issue-1197	142	16	not	not	PART
issue-1197	142	17	practice	practice	VERB
issue-1197	142	18	creating	create	VERB
issue-1197	142	19	this	this	DET
issue-1197	142	20	type	type	NOUN
issue-1197	142	21	of	of	ADP
issue-1197	142	22	reserve	reserve	NOUN
issue-1197	142	23	.	.	PUNCT
issue-1197	143	1	undoubtedly	undoubtedly	ADV
issue-1197	143	2	,	,	PUNCT
issue-1197	143	3	the	the	DET
issue-1197	143	4	magnitude	magnitude	NOUN
issue-1197	143	5	of	of	ADP
issue-1197	143	6	the	the	DET
issue-1197	143	7	potential	potential	ADJ
issue-1197	143	8	depletion	depletion	NOUN
issue-1197	143	9	of	of	ADP
issue-1197	143	10	the	the	DET
issue-1197	143	11	productive	productive	ADJ
issue-1197	143	12	power	power	NOUN
issue-1197	143	13	of	of	ADP
issue-1197	143	14	assets	asset	NOUN
issue-1197	143	15	can	can	AUX
issue-1197	143	16	be	be	AUX
issue-1197	143	17	estimated	estimate	VERB
issue-1197	143	18	only	only	ADV
issue-1197	143	19	hypothetically	hypothetically	ADV
issue-1197	143	20	(	(	PUNCT
issue-1197	143	21	the	the	DET
issue-1197	143	22	expected	expect	VERB
issue-1197	143	23	period	period	NOUN
issue-1197	143	24	of	of	ADP
issue-1197	143	25	need	need	NOUN
issue-1197	143	26	and	and	CCONJ
issue-1197	143	27	the	the	DET
issue-1197	143	28	size	size	NOUN
issue-1197	143	29	of	of	ADP
issue-1197	143	30	the	the	DET
issue-1197	143	31	created	create	VERB
issue-1197	143	32	target	target	NOUN
issue-1197	143	33	reserves	reserve	NOUN
issue-1197	143	34	)	)	PUNCT
issue-1197	143	35	,	,	PUNCT
issue-1197	143	36	but	but	CCONJ
issue-1197	143	37	we	we	PRON
issue-1197	143	38	consider	consider	VERB
issue-1197	143	39	it	it	PRON
issue-1197	143	40	necessary	necessary	ADJ
issue-1197	143	41	to	to	PART
issue-1197	143	42	introduce	introduce	VERB
issue-1197	143	43	into	into	ADP
issue-1197	143	44	ukrainian	ukrainian	ADJ
issue-1197	143	45	practice	practice	NOUN
issue-1197	143	46	foreign	foreign	ADJ
issue-1197	143	47	experience	experience	NOUN
issue-1197	143	48	.	.	PUNCT
issue-1197	144	1	the	the	DET
issue-1197	144	2	materials	material	NOUN
issue-1197	144	3	of	of	ADP
issue-1197	144	4	the	the	DET
issue-1197	144	5	analytical	analytical	ADJ
issue-1197	144	6	review	review	NOUN
issue-1197	144	7	show	show	VERB
issue-1197	144	8	that	that	SCONJ
issue-1197	144	9	in	in	ADP
issue-1197	144	10	both	both	CCONJ
issue-1197	144	11	ukrainian	ukrainian	ADJ
issue-1197	144	12	and	and	CCONJ
issue-1197	144	13	foreign	foreign	ADJ
issue-1197	144	14	companies	company	NOUN
issue-1197	144	15	,	,	PUNCT
issue-1197	144	16	accounting	accounting	NOUN
issue-1197	144	17	standardization	standardization	NOUN
issue-1197	144	18	and	and	CCONJ
issue-1197	144	19	practice	practice	NOUN
issue-1197	144	20	pay	pay	VERB
issue-1197	144	21	much	much	ADJ
issue-1197	144	22	attention	attention	NOUN
issue-1197	144	23	to	to	ADP
issue-1197	144	24	the	the	DET
issue-1197	144	25	depreciation	depreciation	NOUN
issue-1197	144	26	of	of	ADP
issue-1197	144	27	receivables	receivables	NOUN
issue-1197	144	28	as	as	ADP
issue-1197	144	29	a	a	DET
issue-1197	144	30	component	component	NOUN
issue-1197	144	31	of	of	ADP
issue-1197	144	32	the	the	DET
issue-1197	144	33	assets	asset	NOUN
issue-1197	144	34	of	of	ADP
issue-1197	144	35	the	the	DET
issue-1197	144	36	entity	entity	NOUN
issue-1197	144	37	.	.	PUNCT
issue-1197	145	1	this	this	PRON
issue-1197	145	2	is	be	AUX
issue-1197	145	3	confirmed	confirm	VERB
issue-1197	145	4	by	by	ADP
issue-1197	145	5	the	the	DET
issue-1197	145	6	data	datum	NOUN
issue-1197	145	7	of	of	ADP
issue-1197	145	8	the	the	DET
issue-1197	145	9	processed	process	VERB
issue-1197	145	10	reports	report	NOUN
issue-1197	145	11	of	of	ADP
issue-1197	145	12	both	both	DET
issue-1197	145	13	groups	group	NOUN
issue-1197	145	14	of	of	ADP
issue-1197	145	15	companies	company	NOUN
issue-1197	145	16	.	.	PUNCT
issue-1197	146	1	the	the	DET
issue-1197	146	2	reserve	reserve	NOUN
issue-1197	146	3	for	for	ADP
issue-1197	146	4	doubtful	doubtful	ADJ
issue-1197	146	5	debts	debt	NOUN
issue-1197	146	6	becomes	become	VERB
issue-1197	146	7	especially	especially	ADV
issue-1197	146	8	important	important	ADJ
issue-1197	146	9	in	in	ADP
issue-1197	146	10	the	the	DET
issue-1197	146	11	event	event	NOUN
issue-1197	146	12	of	of	ADP
issue-1197	146	13	a	a	DET
issue-1197	146	14	crisis	crisis	NOUN
issue-1197	146	15	of	of	ADP
issue-1197	146	16	non	non	ADJ
issue-1197	146	17	-	-	NOUN
issue-1197	146	18	payment	payment	NOUN
issue-1197	146	19	in	in	ADP
issue-1197	146	20	baltic	baltic	ADJ
issue-1197	146	21	journal	journal	PROPN
issue-1197	146	22	of	of	ADP
issue-1197	146	23	economic	economic	ADJ
issue-1197	146	24	studies	study	NOUN
issue-1197	146	25	156	156	NUM
issue-1197	146	26	vol	vol	NOUN
issue-1197	146	27	.	.	PROPN
issue-1197	146	28	7	7	NUM
issue-1197	147	1	no	no	NOUN
issue-1197	147	2	.	.	NOUN
issue-1197	148	1	3	3	NUM
issue-1197	148	2	,	,	PUNCT
issue-1197	148	3	2021	2021	NUM
issue-1197	149	1	the	the	DET
issue-1197	149	2	economy	economy	NOUN
issue-1197	149	3	,	,	PUNCT
issue-1197	149	4	receivables	receivables	NOUN
issue-1197	149	5	of	of	ADP
issue-1197	149	6	debtors	debtor	NOUN
issue-1197	149	7	in	in	ADP
issue-1197	149	8	liquidation	liquidation	NOUN
issue-1197	149	9	and	and	CCONJ
issue-1197	149	10	bankruptcy	bankruptcy	NOUN
issue-1197	149	11	,	,	PUNCT
issue-1197	149	12	which	which	PRON
issue-1197	149	13	indicates	indicate	VERB
issue-1197	149	14	the	the	DET
issue-1197	149	15	need	need	NOUN
issue-1197	149	16	to	to	PART
issue-1197	149	17	improve	improve	VERB
issue-1197	149	18	existing	exist	VERB
issue-1197	149	19	methods	method	NOUN
issue-1197	149	20	.	.	PUNCT
issue-1197	150	1	in	in	ADP
issue-1197	150	2	general	general	ADJ
issue-1197	150	3	,	,	PUNCT
issue-1197	150	4	it	it	PRON
issue-1197	150	5	should	should	AUX
issue-1197	150	6	be	be	AUX
issue-1197	150	7	noted	note	VERB
issue-1197	150	8	that	that	SCONJ
issue-1197	150	9	the	the	DET
issue-1197	150	10	formation	formation	NOUN
issue-1197	150	11	of	of	ADP
issue-1197	150	12	different	different	ADJ
issue-1197	150	13	companies	company	NOUN
issue-1197	150	14	is	be	AUX
issue-1197	150	15	carried	carry	VERB
issue-1197	150	16	out	out	ADP
issue-1197	150	17	on	on	ADP
issue-1197	150	18	the	the	DET
issue-1197	150	19	basis	basis	NOUN
issue-1197	150	20	of	of	ADP
issue-1197	150	21	applicable	applicable	ADJ
issue-1197	150	22	for	for	ADP
issue-1197	150	23	each	each	DET
issue-1197	150	24	country	country	NOUN
issue-1197	150	25	mandatory	mandatory	ADJ
issue-1197	150	26	rules	rule	NOUN
issue-1197	150	27	for	for	ADP
issue-1197	150	28	accounting	account	VERB
issue-1197	150	29	.	.	PUNCT
issue-1197	151	1	the	the	DET
issue-1197	151	2	financial	financial	ADJ
issue-1197	151	3	statements	statement	NOUN
issue-1197	151	4	of	of	ADP
issue-1197	151	5	different	different	ADJ
issue-1197	151	6	companies	company	NOUN
issue-1197	151	7	reflect	reflect	VERB
issue-1197	151	8	different	different	ADJ
issue-1197	151	9	types	type	NOUN
issue-1197	151	10	of	of	ADP
issue-1197	151	11	reserves	reserve	NOUN
issue-1197	151	12	(	(	PUNCT
issue-1197	151	13	reserve	reserve	NOUN
issue-1197	151	14	capital	capital	NOUN
issue-1197	151	15	,	,	PUNCT
issue-1197	151	16	doubtful	doubtful	ADJ
issue-1197	151	17	debt	debt	NOUN
issue-1197	151	18	reserve	reserve	PROPN
issue-1197	151	19	)	)	PUNCT
issue-1197	151	20	and	and	CCONJ
issue-1197	151	21	legally	legally	ADV
issue-1197	151	22	permissible	permissible	ADJ
issue-1197	151	23	reserves	reserve	NOUN
issue-1197	151	24	of	of	ADP
issue-1197	151	25	an	an	DET
issue-1197	151	26	economic	economic	ADJ
issue-1197	151	27	nature	nature	NOUN
issue-1197	151	28	(	(	PUNCT
issue-1197	151	29	potential	potential	ADJ
issue-1197	151	30	reserves	reserve	NOUN
issue-1197	151	31	)	)	PUNCT
issue-1197	151	32	and	and	CCONJ
issue-1197	151	33	numerous	numerous	ADJ
issue-1197	151	34	objects	object	NOUN
issue-1197	151	35	of	of	ADP
issue-1197	151	36	reservation	reservation	NOUN
issue-1197	151	37	for	for	ADP
issue-1197	151	38	similar	similar	ADJ
issue-1197	151	39	content	content	NOUN
issue-1197	151	40	and	and	CCONJ
issue-1197	151	41	purpose	purpose	NOUN
issue-1197	151	42	.	.	PUNCT
issue-1197	152	1	many	many	ADJ
issue-1197	152	2	of	of	ADP
issue-1197	152	3	the	the	DET
issue-1197	152	4	reserves	reserve	NOUN
issue-1197	152	5	reported	report	VERB
issue-1197	152	6	by	by	ADP
issue-1197	152	7	corporations	corporation	NOUN
issue-1197	152	8	are	be	AUX
issue-1197	152	9	formed	form	VERB
issue-1197	152	10	in	in	ADP
issue-1197	152	11	accordance	accordance	NOUN
issue-1197	152	12	with	with	ADP
issue-1197	152	13	the	the	DET
issue-1197	152	14	statutory	statutory	ADJ
issue-1197	152	15	rules	rule	NOUN
issue-1197	152	16	of	of	ADP
issue-1197	152	17	a	a	DET
issue-1197	152	18	particular	particular	ADJ
issue-1197	152	19	company	company	NOUN
issue-1197	152	20	or	or	CCONJ
issue-1197	152	21	defined	define	VERB
issue-1197	152	22	by	by	ADP
issue-1197	152	23	the	the	DET
issue-1197	152	24	governing	govern	VERB
issue-1197	152	25	body	body	NOUN
issue-1197	152	26	and	and	CCONJ
issue-1197	152	27	the	the	DET
issue-1197	152	28	founders	founder	NOUN
issue-1197	152	29	of	of	ADP
issue-1197	152	30	the	the	DET
issue-1197	152	31	types	type	NOUN
issue-1197	152	32	of	of	ADP
issue-1197	152	33	insurance	insurance	NOUN
issue-1197	152	34	funds	fund	NOUN
issue-1197	152	35	for	for	ADP
issue-1197	152	36	the	the	DET
issue-1197	152	37	management	management	NOUN
issue-1197	152	38	of	of	ADP
issue-1197	152	39	the	the	DET
issue-1197	152	40	system	system	NOUN
issue-1197	152	41	of	of	ADP
issue-1197	152	42	protective	protective	ADJ
issue-1197	152	43	functions	function	NOUN
issue-1197	152	44	.	.	PUNCT
issue-1197	153	1	it	it	PRON
issue-1197	153	2	is	be	AUX
issue-1197	153	3	worth	worth	ADJ
issue-1197	153	4	giving	give	VERB
issue-1197	153	5	more	more	ADV
issue-1197	153	6	detailed	detailed	ADJ
issue-1197	153	7	results	result	NOUN
issue-1197	153	8	of	of	ADP
issue-1197	153	9	the	the	DET
issue-1197	153	10	analytical	analytical	ADJ
issue-1197	153	11	assessment	assessment	NOUN
issue-1197	153	12	of	of	ADP
issue-1197	153	13	general	general	ADJ
issue-1197	153	14	state	state	NOUN
issue-1197	153	15	of	of	ADP
issue-1197	153	16	capital	capital	NOUN
issue-1197	153	17	reserves	reserve	NOUN
issue-1197	153	18	and	and	CCONJ
issue-1197	153	19	target	target	NOUN
issue-1197	153	20	reserve	reserve	NOUN
issue-1197	153	21	funds	fund	NOUN
issue-1197	153	22	and	and	CCONJ
issue-1197	153	23	its	its	PRON
issue-1197	153	24	individual	individual	ADJ
issue-1197	153	25	components	component	NOUN
issue-1197	153	26	on	on	ADP
issue-1197	153	27	the	the	DET
issue-1197	153	28	basis	basis	NOUN
issue-1197	153	29	of	of	ADP
issue-1197	153	30	public	public	ADJ
issue-1197	153	31	financial	financial	ADJ
issue-1197	153	32	statements	statement	NOUN
issue-1197	153	33	of	of	ADP
issue-1197	153	34	analyzed	analyze	VERB
issue-1197	153	35	companies	company	NOUN
issue-1197	153	36	(	(	PUNCT
issue-1197	153	37	all	all	DET
issue-1197	153	38	indicators	indicator	NOUN
issue-1197	153	39	are	be	AUX
issue-1197	153	40	calculated	calculate	VERB
issue-1197	153	41	before	before	ADP
issue-1197	153	42	the	the	DET
issue-1197	153	43	global	global	ADJ
issue-1197	153	44	pandemic	pandemic	ADJ
issue-1197	153	45	2020	2020	NUM
issue-1197	153	46	)	)	PUNCT
issue-1197	153	47	.	.	PUNCT
issue-1197	154	1	table	table	NOUN
issue-1197	154	2	1	1	NUM
issue-1197	154	3	provides	provide	VERB
issue-1197	154	4	information	information	NOUN
issue-1197	154	5	on	on	ADP
issue-1197	154	6	these	these	DET
issue-1197	154	7	indicators	indicator	NOUN
issue-1197	154	8	at	at	ADP
issue-1197	154	9	ukrainian	ukrainian	ADJ
issue-1197	154	10	enterprises	enterprise	NOUN
issue-1197	154	11	as	as	ADP
issue-1197	154	12	for	for	ADP
issue-1197	154	13	2019	2019	NUM
issue-1197	154	14	.	.	PUNCT
issue-1197	155	1	the	the	DET
issue-1197	155	2	data	datum	NOUN
issue-1197	155	3	of	of	ADP
issue-1197	155	4	analyzed	analyze	VERB
issue-1197	155	5	ukrainian	ukrainian	ADJ
issue-1197	155	6	companies	company	NOUN
issue-1197	155	7	show	show	VERB
issue-1197	155	8	the	the	DET
issue-1197	155	9	general	general	ADJ
issue-1197	155	10	picture	picture	NOUN
issue-1197	155	11	of	of	ADP
issue-1197	155	12	practice	practice	NOUN
issue-1197	155	13	of	of	ADP
issue-1197	155	14	reserve	reserve	NOUN
issue-1197	155	15	creation	creation	NOUN
issue-1197	155	16	emphasizing	emphasize	VERB
issue-1197	155	17	the	the	DET
issue-1197	155	18	lack	lack	NOUN
issue-1197	155	19	of	of	ADP
issue-1197	155	20	reserve	reserve	NOUN
issue-1197	155	21	sources	source	NOUN
issue-1197	155	22	formed	form	VERB
issue-1197	155	23	on	on	ADP
issue-1197	155	24	the	the	DET
issue-1197	155	25	initiative	initiative	NOUN
issue-1197	155	26	of	of	ADP
issue-1197	155	27	management	management	NOUN
issue-1197	155	28	.	.	PUNCT
issue-1197	156	1	the	the	DET
issue-1197	156	2	sample	sample	NOUN
issue-1197	156	3	includes	include	VERB
issue-1197	156	4	joint	joint	ADJ
issue-1197	156	5	-	-	PUNCT
issue-1197	156	6	stock	stock	NOUN
issue-1197	156	7	companies	company	NOUN
issue-1197	156	8	with	with	ADP
issue-1197	156	9	state	state	NOUN
issue-1197	156	10	ownership	ownership	NOUN
issue-1197	156	11	(	(	PUNCT
issue-1197	156	12	jsc	jsc	PROPN
issue-1197	156	13	ukrgazvydobuvannya	ukrgazvydobuvannya	PROPN
issue-1197	156	14	,	,	PUNCT
issue-1197	156	15	jsc	jsc	PROPN
issue-1197	156	16	ukrtransgaz	ukrtransgaz	PROPN
issue-1197	156	17	)	)	PUNCT
issue-1197	156	18	,	,	PUNCT
issue-1197	156	19	a	a	DET
issue-1197	156	20	state	state	NOUN
issue-1197	156	21	-	-	PUNCT
issue-1197	156	22	owned	own	VERB
issue-1197	156	23	enterprise	enterprise	NOUN
issue-1197	156	24	(	(	PUNCT
issue-1197	156	25	se	se	INTJ
issue-1197	156	26	neaс	neaс	PROPN
issue-1197	156	27	energoatom	energoatom	NOUN
issue-1197	156	28	)	)	PUNCT
issue-1197	156	29	,	,	PUNCT
issue-1197	156	30	a	a	DET
issue-1197	156	31	municipal	municipal	ADJ
issue-1197	156	32	enterprise	enterprise	NOUN
issue-1197	156	33	(	(	PUNCT
issue-1197	156	34	kyiv	kyiv	ADJ
issue-1197	156	35	metropoliten	metropoliten	NOUN
issue-1197	156	36	)	)	PUNCT
issue-1197	156	37	and	and	CCONJ
issue-1197	156	38	a	a	DET
issue-1197	156	39	commercial	commercial	ADJ
issue-1197	156	40	corporation	corporation	NOUN
issue-1197	156	41	(	(	PUNCT
issue-1197	156	42	capital	capital	NOUN
issue-1197	156	43	group	group	NOUN
issue-1197	156	44	asset	asset	NOUN
issue-1197	156	45	management	management	NOUN
issue-1197	156	46	company	company	NOUN
issue-1197	156	47	)	)	PUNCT
issue-1197	156	48	.	.	PUNCT
issue-1197	157	1	the	the	DET
issue-1197	157	2	data	datum	NOUN
issue-1197	157	3	given	give	VERB
issue-1197	157	4	in	in	ADP
issue-1197	157	5	the	the	DET
issue-1197	157	6	table	table	NOUN
issue-1197	157	7	show	show	VERB
issue-1197	157	8	that	that	SCONJ
issue-1197	157	9	at	at	ADP
issue-1197	157	10	two	two	NUM
issue-1197	157	11	enterprises	enterprise	NOUN
issue-1197	157	12	of	of	ADP
issue-1197	157	13	state	state	NOUN
issue-1197	157	14	–	–	PUNCT
issue-1197	157	15	corporate	corporate	ADJ
issue-1197	157	16	type	type	NOUN
issue-1197	157	17	,	,	PUNCT
issue-1197	157	18	and	and	CCONJ
issue-1197	157	19	also	also	ADV
issue-1197	157	20	at	at	ADP
issue-1197	157	21	municipal	municipal	ADJ
issue-1197	157	22	enterprise	enterprise	NOUN
issue-1197	157	23	there	there	PRON
issue-1197	157	24	is	be	VERB
issue-1197	157	25	no	no	DET
issue-1197	157	26	legally	legally	ADV
issue-1197	157	27	regulated	regulate	VERB
issue-1197	157	28	reserve	reserve	NOUN
issue-1197	157	29	capital	capital	NOUN
issue-1197	157	30	due	due	ADP
issue-1197	157	31	to	to	ADP
issue-1197	157	32	their	their	PRON
issue-1197	157	33	unprofitable	unprofitable	ADJ
issue-1197	157	34	activity	activity	NOUN
issue-1197	157	35	.	.	PUNCT
issue-1197	158	1	the	the	DET
issue-1197	158	2	municipal	municipal	ADJ
issue-1197	158	3	enterprise	enterprise	NOUN
issue-1197	158	4	by	by	ADP
issue-1197	158	5	the	the	DET
issue-1197	158	6	nature	nature	NOUN
issue-1197	158	7	of	of	ADP
issue-1197	158	8	its	its	PRON
issue-1197	158	9	activity	activity	NOUN
issue-1197	158	10	is	be	AUX
issue-1197	158	11	socially	socially	ADV
issue-1197	158	12	oriented	orient	VERB
issue-1197	158	13	with	with	ADP
issue-1197	158	14	the	the	DET
issue-1197	158	15	support	support	NOUN
issue-1197	158	16	of	of	ADP
issue-1197	158	17	its	its	PRON
issue-1197	158	18	activities	activity	NOUN
issue-1197	158	19	with	with	ADP
issue-1197	158	20	subsidies	subsidy	NOUN
issue-1197	158	21	.	.	PUNCT
issue-1197	159	1	on	on	ADP
issue-1197	159	2	the	the	DET
issue-1197	159	3	comparative	comparative	ADJ
issue-1197	159	4	example	example	NOUN
issue-1197	159	5	of	of	ADP
issue-1197	159	6	the	the	DET
issue-1197	159	7	private	private	ADJ
issue-1197	159	8	company	company	NOUN
issue-1197	159	9	llc	llc	PROPN
issue-1197	159	10	amc	amc	PROPN
issue-1197	159	11	capital	capital	PROPN
issue-1197	159	12	group	group	PROPN
issue-1197	159	13	and	and	CCONJ
issue-1197	159	14	the	the	DET
issue-1197	159	15	profitable	profitable	ADJ
issue-1197	159	16	publicprivate	publicprivate	PROPN
issue-1197	159	17	corporation	corporation	PROPN
issue-1197	159	18	ukrgazvydobuvannya	ukrgazvydobuvannya	PROPN
issue-1197	159	19	jsc	jsc	PROPN
issue-1197	159	20	it	it	PRON
issue-1197	159	21	is	be	AUX
issue-1197	159	22	possible	possible	ADJ
issue-1197	159	23	to	to	PART
issue-1197	159	24	establish	establish	VERB
issue-1197	159	25	the	the	DET
issue-1197	159	26	all	all	ADV
issue-1197	159	27	-	-	PUNCT
issue-1197	159	28	ukrainian	ukrainian	ADJ
issue-1197	159	29	approach	approach	NOUN
issue-1197	159	30	to	to	ADP
issue-1197	159	31	creation	creation	NOUN
issue-1197	159	32	of	of	ADP
issue-1197	159	33	reserves	reserve	NOUN
issue-1197	159	34	and	and	CCONJ
issue-1197	159	35	provisions	provision	NOUN
issue-1197	159	36	that	that	PRON
issue-1197	159	37	are	be	AUX
issue-1197	159	38	involved	involve	VERB
issue-1197	159	39	in	in	ADP
issue-1197	159	40	the	the	DET
issue-1197	159	41	economic	economic	ADJ
issue-1197	159	42	turnover	turnover	NOUN
issue-1197	159	43	of	of	ADP
issue-1197	159	44	capital	capital	NOUN
issue-1197	159	45	a	a	DET
issue-1197	159	46	private	private	ADJ
issue-1197	159	47	company	company	NOUN
issue-1197	159	48	creates	create	VERB
issue-1197	159	49	reserve	reserve	NOUN
issue-1197	159	50	capital	capital	NOUN
issue-1197	159	51	and	and	CCONJ
issue-1197	159	52	current	current	ADJ
issue-1197	159	53	provisions	provision	NOUN
issue-1197	159	54	in	in	ADP
issue-1197	159	55	the	the	DET
issue-1197	159	56	amount	amount	NOUN
issue-1197	159	57	of	of	ADP
issue-1197	159	58	minimum	minimum	ADJ
issue-1197	159	59	legislation	legislation	NOUN
issue-1197	159	60	.	.	PUNCT
issue-1197	160	1	as	as	ADP
issue-1197	160	2	for	for	ADP
issue-1197	160	3	public	public	ADJ
issue-1197	160	4	-	-	PUNCT
issue-1197	160	5	private	private	ADJ
issue-1197	160	6	corporations	corporation	NOUN
issue-1197	160	7	,	,	PUNCT
issue-1197	160	8	the	the	DET
issue-1197	160	9	creation	creation	NOUN
issue-1197	160	10	of	of	ADP
issue-1197	160	11	reserve	reserve	NOUN
issue-1197	160	12	capital	capital	NOUN
issue-1197	160	13	is	be	AUX
issue-1197	160	14	also	also	ADV
issue-1197	160	15	minimized	minimize	VERB
issue-1197	160	16	there	there	ADV
issue-1197	160	17	,	,	PUNCT
issue-1197	160	18	but	but	CCONJ
issue-1197	160	19	current	current	ADJ
issue-1197	160	20	liabilities	liability	NOUN
issue-1197	160	21	are	be	AUX
issue-1197	160	22	equal	equal	ADJ
issue-1197	160	23	to	to	ADP
issue-1197	160	24	71.4	71.4	NUM
issue-1197	160	25	%	%	NOUN
issue-1197	160	26	of	of	ADP
issue-1197	160	27	the	the	DET
issue-1197	160	28	registered	register	VERB
issue-1197	160	29	(	(	PUNCT
issue-1197	160	30	authorized	authorize	VERB
issue-1197	160	31	)	)	PUNCT
issue-1197	160	32	capital	capital	NOUN
issue-1197	160	33	.	.	PUNCT
issue-1197	161	1	the	the	DET
issue-1197	161	2	same	same	ADJ
issue-1197	161	3	situation	situation	NOUN
issue-1197	161	4	is	be	AUX
issue-1197	161	5	present	present	ADJ
issue-1197	161	6	at	at	ADP
issue-1197	161	7	jsc	jsc	PROPN
issue-1197	161	8	ukrtransgaz	ukrtransgaz	PROPN
issue-1197	161	9	,	,	PUNCT
issue-1197	161	10	which	which	PRON
issue-1197	161	11	is	be	AUX
issue-1197	161	12	partly	partly	ADV
issue-1197	161	13	related	relate	VERB
issue-1197	161	14	to	to	ADP
issue-1197	161	15	the	the	DET
issue-1197	161	16	formation	formation	NOUN
issue-1197	161	17	of	of	ADP
issue-1197	161	18	sources	source	NOUN
issue-1197	161	19	for	for	ADP
issue-1197	161	20	payments	payment	NOUN
issue-1197	161	21	on	on	ADP
issue-1197	161	22	preferred	preferred	ADJ
issue-1197	161	23	shares	share	NOUN
issue-1197	161	24	.	.	PUNCT
issue-1197	162	1	it	it	PRON
issue-1197	162	2	is	be	AUX
issue-1197	162	3	important	important	ADJ
issue-1197	162	4	to	to	PART
issue-1197	162	5	disclose	disclose	VERB
issue-1197	162	6	information	information	NOUN
issue-1197	162	7	(	(	PUNCT
issue-1197	162	8	table	table	NOUN
issue-1197	162	9	2	2	NUM
issue-1197	162	10	)	)	PUNCT
issue-1197	162	11	on	on	ADP
issue-1197	162	12	the	the	DET
issue-1197	162	13	created	create	VERB
issue-1197	162	14	reserves	reserve	NOUN
issue-1197	162	15	of	of	ADP
issue-1197	162	16	the	the	DET
issue-1197	162	17	short	short	ADJ
issue-1197	162	18	-	-	PUNCT
issue-1197	162	19	term	term	NOUN
issue-1197	162	20	period	period	NOUN
issue-1197	162	21	(	(	PUNCT
issue-1197	162	22	provisions	provision	NOUN
issue-1197	162	23	)	)	PUNCT
issue-1197	162	24	,	,	PUNCT
issue-1197	162	25	long	long	ADJ
issue-1197	162	26	-	-	PUNCT
issue-1197	162	27	term	term	NOUN
issue-1197	162	28	reserves	reserve	NOUN
issue-1197	162	29	(	(	PUNCT
issue-1197	162	30	long	long	ADJ
issue-1197	162	31	-	-	PUNCT
issue-1197	162	32	term	term	NOUN
issue-1197	162	33	provisions	provision	NOUN
issue-1197	162	34	)	)	PUNCT
issue-1197	162	35	,	,	PUNCT
issue-1197	162	36	deferred	deferred	ADJ
issue-1197	162	37	reserves	reserve	NOUN
issue-1197	162	38	(	(	PUNCT
issue-1197	162	39	translation	translation	NOUN
issue-1197	162	40	reserve	reserve	PROPN
issue-1197	162	41	)	)	PUNCT
issue-1197	162	42	and	and	CCONJ
issue-1197	162	43	other	other	ADJ
issue-1197	162	44	reserves	reserve	NOUN
issue-1197	162	45	(	(	PUNCT
issue-1197	162	46	other	other	ADJ
issue-1197	162	47	reserves	reserve	NOUN
issue-1197	162	48	)	)	PUNCT
issue-1197	162	49	,	,	PUNCT
issue-1197	162	50	which	which	PRON
issue-1197	162	51	are	be	AUX
issue-1197	162	52	listed	list	VERB
issue-1197	162	53	in	in	ADP
issue-1197	162	54	the	the	DET
issue-1197	162	55	public	public	ADJ
issue-1197	162	56	reporting	reporting	NOUN
issue-1197	162	57	of	of	ADP
issue-1197	162	58	selected	select	VERB
issue-1197	162	59	global	global	ADJ
issue-1197	162	60	companies	company	NOUN
issue-1197	162	61	.	.	PUNCT
issue-1197	163	1	analytical	analytical	ADJ
issue-1197	163	2	assessment	assessment	NOUN
issue-1197	163	3	of	of	ADP
issue-1197	163	4	provisions	provision	NOUN
issue-1197	163	5	is	be	AUX
issue-1197	163	6	carried	carry	VERB
issue-1197	163	7	out	out	ADP
issue-1197	163	8	in	in	ADP
issue-1197	163	9	comparison	comparison	NOUN
issue-1197	163	10	with	with	ADP
issue-1197	163	11	total	total	ADJ
issue-1197	163	12	liabilities	liability	NOUN
issue-1197	163	13	and	and	CCONJ
issue-1197	163	14	equity	equity	NOUN
issue-1197	163	15	,	,	PUNCT
issue-1197	163	16	the	the	DET
issue-1197	163	17	total	total	ADJ
issue-1197	163	18	amount	amount	NOUN
issue-1197	163	19	of	of	ADP
issue-1197	163	20	capital	capital	NOUN
issue-1197	163	21	(	(	PUNCT
issue-1197	163	22	total	total	ADJ
issue-1197	163	23	equity	equity	NOUN
issue-1197	163	24	)	)	PUNCT
issue-1197	163	25	and	and	CCONJ
issue-1197	163	26	retained	retain	VERB
issue-1197	163	27	earnings	earning	NOUN
issue-1197	163	28	.	.	PUNCT
issue-1197	164	1	the	the	DET
issue-1197	164	2	above	above	ADJ
issue-1197	164	3	information	information	NOUN
issue-1197	164	4	demonstrates	demonstrate	VERB
issue-1197	164	5	the	the	DET
issue-1197	164	6	different	different	ADJ
issue-1197	164	7	structure	structure	NOUN
issue-1197	164	8	of	of	ADP
issue-1197	164	9	reserve	reserve	NOUN
issue-1197	164	10	sources	source	NOUN
issue-1197	164	11	,	,	PUNCT
issue-1197	164	12	their	their	PRON
issue-1197	164	13	different	different	ADJ
issue-1197	164	14	percentages	percentage	NOUN
issue-1197	164	15	to	to	ADP
issue-1197	164	16	the	the	DET
issue-1197	164	17	capital	capital	NOUN
issue-1197	164	18	invested	invest	VERB
issue-1197	164	19	in	in	ADP
issue-1197	164	20	the	the	DET
issue-1197	164	21	company	company	NOUN
issue-1197	164	22	.	.	PUNCT
issue-1197	165	1	this	this	PRON
issue-1197	165	2	is	be	AUX
issue-1197	165	3	a	a	DET
issue-1197	165	4	natural	natural	ADJ
issue-1197	165	5	factor	factor	NOUN
issue-1197	165	6	in	in	ADP
issue-1197	165	7	terms	term	NOUN
issue-1197	165	8	of	of	ADP
issue-1197	165	9	the	the	DET
issue-1197	165	10	different	different	ADJ
issue-1197	165	11	specifics	specific	NOUN
issue-1197	165	12	of	of	ADP
issue-1197	165	13	their	their	PRON
issue-1197	165	14	activities	activity	NOUN
issue-1197	165	15	,	,	PUNCT
issue-1197	165	16	compliance	compliance	NOUN
issue-1197	165	17	with	with	ADP
issue-1197	165	18	various	various	ADJ
issue-1197	165	19	laws	law	NOUN
issue-1197	165	20	,	,	PUNCT
issue-1197	165	21	but	but	CCONJ
issue-1197	165	22	it	it	PRON
issue-1197	165	23	also	also	ADV
issue-1197	165	24	largely	largely	ADV
issue-1197	165	25	depends	depend	VERB
issue-1197	165	26	on	on	ADP
issue-1197	165	27	the	the	DET
issue-1197	165	28	policy	policy	NOUN
issue-1197	165	29	chosen	choose	VERB
issue-1197	165	30	by	by	ADP
issue-1197	165	31	management	management	NOUN
issue-1197	165	32	in	in	ADP
issue-1197	165	33	the	the	DET
issue-1197	165	34	field	field	NOUN
issue-1197	165	35	of	of	ADP
issue-1197	165	36	creation	creation	NOUN
issue-1197	165	37	of	of	ADP
issue-1197	165	38	reserves	reserve	NOUN
issue-1197	165	39	of	of	ADP
issue-1197	165	40	employed	employ	VERB
issue-1197	165	41	capital	capital	NOUN
issue-1197	165	42	.	.	PUNCT
issue-1197	166	1	we	we	PRON
issue-1197	166	2	can	can	AUX
issue-1197	166	3	note	note	VERB
issue-1197	166	4	that	that	SCONJ
issue-1197	166	5	most	most	ADJ
issue-1197	166	6	companies	company	NOUN
issue-1197	166	7	do	do	AUX
issue-1197	166	8	not	not	PART
issue-1197	166	9	have	have	VERB
issue-1197	166	10	short	short	ADJ
issue-1197	166	11	-	-	PUNCT
issue-1197	166	12	term	term	NOUN
issue-1197	166	13	reserves	reserve	NOUN
issue-1197	166	14	(	(	PUNCT
issue-1197	166	15	provisions	provision	NOUN
issue-1197	166	16	)	)	PUNCT
issue-1197	166	17	,	,	PUNCT
issue-1197	166	18	deferred	deferred	ADJ
issue-1197	166	19	reserves	reserve	NOUN
issue-1197	166	20	(	(	PUNCT
issue-1197	166	21	translation	translation	NOUN
issue-1197	166	22	reserve	reserve	PROPN
issue-1197	166	23	)	)	PUNCT
issue-1197	166	24	and	and	CCONJ
issue-1197	166	25	reserves	reserve	NOUN
issue-1197	166	26	intended	intend	VERB
issue-1197	166	27	to	to	PART
issue-1197	166	28	cover	cover	VERB
issue-1197	166	29	losses	loss	NOUN
issue-1197	166	30	of	of	ADP
issue-1197	166	31	the	the	DET
issue-1197	166	32	current	current	ADJ
issue-1197	166	33	period	period	NOUN
issue-1197	166	34	–	–	PUNCT
issue-1197	166	35	other	other	ADJ
issue-1197	166	36	reserves	reserve	NOUN
issue-1197	166	37	.	.	PUNCT
issue-1197	167	1	the	the	DET
issue-1197	167	2	results	result	NOUN
issue-1197	167	3	of	of	ADP
issue-1197	167	4	the	the	DET
issue-1197	167	5	evaluated	evaluated	ADJ
issue-1197	167	6	components	component	NOUN
issue-1197	167	7	of	of	ADP
issue-1197	167	8	the	the	DET
issue-1197	167	9	reserve	reserve	NOUN
issue-1197	167	10	system	system	NOUN
issue-1197	167	11	of	of	ADP
issue-1197	167	12	the	the	DET
issue-1197	167	13	studied	study	VERB
issue-1197	167	14	companies	company	NOUN
issue-1197	167	15	demonstrate	demonstrate	VERB
issue-1197	167	16	the	the	DET
issue-1197	167	17	idea	idea	NOUN
issue-1197	167	18	of	of	ADP
issue-1197	167	19	the	the	DET
issue-1197	167	20	created	create	VERB
issue-1197	167	21	potential	potential	NOUN
issue-1197	167	22	to	to	PART
issue-1197	167	23	insure	insure	VERB
issue-1197	167	24	the	the	DET
issue-1197	167	25	stability	stability	NOUN
issue-1197	167	26	of	of	ADP
issue-1197	167	27	their	their	PRON
issue-1197	167	28	activities	activity	NOUN
issue-1197	167	29	in	in	ADP
issue-1197	167	30	the	the	DET
issue-1197	167	31	conditions	condition	NOUN
issue-1197	167	32	of	of	ADP
issue-1197	167	33	uncertainty	uncertainty	NOUN
issue-1197	167	34	of	of	ADP
issue-1197	167	35	their	their	PRON
issue-1197	167	36	future	future	ADJ
issue-1197	167	37	operation	operation	NOUN
issue-1197	167	38	.	.	PUNCT
issue-1197	168	1	the	the	DET
issue-1197	168	2	strategic	strategic	ADJ
issue-1197	168	3	development	development	NOUN
issue-1197	168	4	plans	plan	NOUN
issue-1197	168	5	of	of	ADP
issue-1197	168	6	most	most	ADJ
issue-1197	168	7	commercial	commercial	ADJ
issue-1197	168	8	structures	structure	NOUN
issue-1197	168	9	are	be	AUX
issue-1197	168	10	traditionally	traditionally	ADV
issue-1197	168	11	dominated	dominate	VERB
issue-1197	168	12	by	by	ADP
issue-1197	168	13	well	well	ADV
issue-1197	168	14	-	-	PUNCT
issue-1197	168	15	known	know	VERB
issue-1197	168	16	criteria	criterion	NOUN
issue-1197	168	17	of	of	ADP
issue-1197	168	18	market	market	NOUN
issue-1197	168	19	growth	growth	NOUN
issue-1197	168	20	,	,	PUNCT
issue-1197	168	21	but	but	CCONJ
issue-1197	168	22	the	the	DET
issue-1197	168	23	criteria	criterion	NOUN
issue-1197	168	24	of	of	ADP
issue-1197	168	25	reserve	reserve	NOUN
issue-1197	168	26	provision	provision	NOUN
issue-1197	168	27	are	be	AUX
issue-1197	168	28	insufficiently	insufficiently	ADV
issue-1197	168	29	expressed	express	VERB
issue-1197	168	30	in	in	ADP
issue-1197	168	31	them	they	PRON
issue-1197	168	32	,	,	PUNCT
issue-1197	168	33	which	which	PRON
issue-1197	168	34	,	,	PUNCT
issue-1197	168	35	to	to	ADP
issue-1197	168	36	some	some	DET
issue-1197	168	37	extent	extent	NOUN
issue-1197	168	38	,	,	PUNCT
issue-1197	168	39	distorts	distort	VERB
issue-1197	168	40	the	the	DET
issue-1197	168	41	declared	declare	VERB
issue-1197	168	42	prerequisites	prerequisite	NOUN
issue-1197	168	43	for	for	ADP
issue-1197	168	44	the	the	DET
issue-1197	168	45	development	development	NOUN
issue-1197	168	46	of	of	ADP
issue-1197	168	47	companies	company	NOUN
issue-1197	168	48	in	in	ADP
issue-1197	168	49	many	many	ADJ
issue-1197	168	50	sectors	sector	NOUN
issue-1197	168	51	.	.	PUNCT
issue-1197	169	1	table	table	NOUN
issue-1197	169	2	1	1	NUM
issue-1197	169	3	balance	balance	NOUN
issue-1197	169	4	sheet	sheet	NOUN
issue-1197	169	5	items	item	NOUN
issue-1197	169	6	with	with	ADP
issue-1197	169	7	reserve	reserve	NOUN
issue-1197	169	8	purpose	purpose	NOUN
issue-1197	169	9	as	as	ADP
issue-1197	169	10	a	a	DET
issue-1197	169	11	part	part	NOUN
issue-1197	169	12	of	of	ADP
issue-1197	169	13	ownership	ownership	NOUN
issue-1197	169	14	and	and	CCONJ
issue-1197	169	15	total	total	ADJ
issue-1197	169	16	equity	equity	NOUN
issue-1197	169	17	(	(	PUNCT
issue-1197	169	18	thousand	thousand	NUM
issue-1197	169	19	uah	uah	NOUN
issue-1197	169	20	)	)	PUNCT
issue-1197	169	21	company	company	NOUN
issue-1197	169	22	name	name	NOUN
issue-1197	169	23	involved	involve	VERB
issue-1197	169	24	(	(	PUNCT
issue-1197	169	25	functioning	function	VERB
issue-1197	169	26	)	)	PUNCT
issue-1197	169	27	capital	capital	NOUN
issue-1197	169	28	including	include	VERB
issue-1197	169	29	%	%	NOUN
issue-1197	169	30	of	of	ADP
issue-1197	169	31	reserves	reserve	NOUN
issue-1197	169	32	and	and	CCONJ
issue-1197	169	33	current	current	ADJ
issue-1197	169	34	provisions	provision	NOUN
issue-1197	169	35	to	to	ADP
issue-1197	169	36	the	the	DET
issue-1197	169	37	capital	capital	NOUN
issue-1197	169	38	:	:	PUNCT
issue-1197	169	39	ownership	ownership	NOUN
issue-1197	169	40	capital	capital	NOUN
issue-1197	169	41	(	(	PUNCT
issue-1197	169	42	registered	registered	ADJ
issue-1197	169	43	capital	capital	NOUN
issue-1197	169	44	)	)	PUNCT
issue-1197	169	45	reserve	reserve	NOUN
issue-1197	169	46	capital	capital	PROPN
issue-1197	169	47	current	current	ADJ
issue-1197	169	48	liabilities	liability	NOUN
issue-1197	169	49	(	(	PUNCT
issue-1197	169	50	provisions	provision	NOUN
issue-1197	169	51	)	)	PUNCT
issue-1197	169	52	target	target	NOUN
issue-1197	169	53	capital	capital	NOUN
issue-1197	169	54	reserves	reserve	NOUN
issue-1197	169	55	special	special	ADJ
issue-1197	169	56	reserve	reserve	NOUN
issue-1197	169	57	funds	fund	NOUN
issue-1197	169	58	involved	involve	VERB
issue-1197	169	59	registered	register	VERB
issue-1197	169	60	llc	llc	PROPN
issue-1197	169	61	amc	amc	PROPN
issue-1197	169	62	capital	capital	PROPN
issue-1197	169	63	group	group	PROPN
issue-1197	169	64	32	32	NUM
issue-1197	169	65	253	253	NUM
issue-1197	169	66	30	30	NUM
issue-1197	169	67	000	000	NUM
issue-1197	169	68	107	107	NUM
issue-1197	169	69	66	66	NUM
issue-1197	169	70	х	х	PROPN
issue-1197	169	71	х	х	PROPN
issue-1197	169	72	0.54	0.54	NUM
issue-1197	169	73	0.6	0.6	NUM
issue-1197	169	74	ukrgazvydobuva	ukrgazvydobuva	PROPN
issue-1197	169	75	-	-	PUNCT
issue-1197	169	76	nnya	nnya	NOUN
issue-1197	169	77	jsc	jsc	PROPN
issue-1197	169	78	145	145	NUM
issue-1197	169	79	630	630	NUM
issue-1197	169	80	950	950	NUM
issue-1197	169	81	3	3	NUM
issue-1197	169	82	854	854	NUM
issue-1197	169	83	125	125	NUM
issue-1197	169	84	578119	578119	NUM
issue-1197	169	85	2174199	2174199	NUM
issue-1197	169	86	х	х	X
issue-1197	169	87	х	х	PROPN
issue-1197	169	88	1.9	1.9	NUM
issue-1197	169	89	71.4	71.4	NUM
issue-1197	169	90	energoatom	energoatom	NOUN
issue-1197	169	91	nnegc	nnegc	PROPN
issue-1197	169	92	218	218	NUM
issue-1197	169	93	867	867	NUM
issue-1197	169	94	050	050	NUM
issue-1197	169	95	168	168	NUM
issue-1197	169	96	875	875	NUM
issue-1197	169	97	664	664	NUM
issue-1197	169	98	4	4	NUM
issue-1197	169	99	394	394	NUM
issue-1197	169	100	643	643	NUM
issue-1197	169	101	х	х	PROPN
issue-1197	169	102	х	х	PROPN
issue-1197	169	103	2.0	2.0	NUM
issue-1197	169	104	2.6	2.6	NUM
issue-1197	169	105	ukrtransgaz	ukrtransgaz	NOUN
issue-1197	169	106	jsc	jsc	VERB
issue-1197	169	107	190	190	NUM
issue-1197	169	108	275	275	NUM
issue-1197	169	109	014	014	NUM
issue-1197	169	110	6	6	NUM
issue-1197	169	111	494	494	NUM
issue-1197	169	112	612	612	NUM
issue-1197	169	113	3	3	NUM
issue-1197	169	114	972	972	NUM
issue-1197	169	115	777	777	NUM
issue-1197	169	116	х	х	NOUN
issue-1197	169	117	х	х	PROPN
issue-1197	169	118	2.1	2.1	NUM
issue-1197	169	119	61.2	61.2	NUM
issue-1197	169	120	kyiv	kyiv	ADJ
issue-1197	169	121	metro	metro	NOUN
issue-1197	169	122	me	i	PRON
issue-1197	169	123	51	51	NUM
issue-1197	169	124	344	344	NUM
issue-1197	169	125	183	183	NUM
issue-1197	169	126	3	3	NUM
issue-1197	169	127	010	010	NUM
issue-1197	169	128	437	437	NUM
issue-1197	169	129	193	193	NUM
issue-1197	169	130	426	426	NUM
issue-1197	169	131	х	х	PROPN
issue-1197	169	132	х	х	PROPN
issue-1197	169	133	0.38	0.38	NUM
issue-1197	169	134	6.4	6.4	NUM
issue-1197	169	135	baltic	baltic	ADJ
issue-1197	169	136	journal	journal	NOUN
issue-1197	169	137	of	of	ADP
issue-1197	169	138	economic	economic	ADJ
issue-1197	169	139	studies	study	NOUN
issue-1197	169	140	157	157	NUM
issue-1197	169	141	vol	vol	NOUN
issue-1197	169	142	.	.	PROPN
issue-1197	169	143	7	7	NUM
issue-1197	170	1	no	no	NOUN
issue-1197	170	2	.	.	NOUN
issue-1197	171	1	3	3	NUM
issue-1197	171	2	,	,	PUNCT
issue-1197	171	3	2021	2021	NUM
issue-1197	171	4	6	6	NUM
issue-1197	171	5	.	.	PUNCT
issue-1197	172	1	conclusions	conclusion	NOUN
issue-1197	172	2	the	the	DET
issue-1197	172	3	results	result	NOUN
issue-1197	172	4	of	of	ADP
issue-1197	172	5	the	the	DET
issue-1197	172	6	evaluated	evaluated	ADJ
issue-1197	172	7	components	component	NOUN
issue-1197	172	8	of	of	ADP
issue-1197	172	9	the	the	DET
issue-1197	172	10	reserve	reserve	NOUN
issue-1197	172	11	system	system	NOUN
issue-1197	172	12	of	of	ADP
issue-1197	172	13	ukrainian	ukrainian	ADJ
issue-1197	172	14	and	and	CCONJ
issue-1197	172	15	global	global	ADJ
issue-1197	172	16	companies	company	NOUN
issue-1197	172	17	demonstrate	demonstrate	VERB
issue-1197	172	18	different	different	ADJ
issue-1197	172	19	parametric	parametric	ADJ
issue-1197	172	20	characteristics	characteristic	NOUN
issue-1197	172	21	.	.	PUNCT
issue-1197	173	1	provisioning	provision	VERB
issue-1197	173	2	information	information	NOUN
issue-1197	173	3	is	be	AUX
issue-1197	173	4	a	a	DET
issue-1197	173	5	necessary	necessary	ADJ
issue-1197	173	6	condition	condition	NOUN
issue-1197	173	7	of	of	ADP
issue-1197	173	8	financial	financial	ADJ
issue-1197	173	9	reporting	reporting	NOUN
issue-1197	173	10	to	to	PART
issue-1197	173	11	disclose	disclose	VERB
issue-1197	173	12	the	the	DET
issue-1197	173	13	fair	fair	ADJ
issue-1197	173	14	property	property	NOUN
issue-1197	173	15	and	and	CCONJ
issue-1197	173	16	financial	financial	ADJ
issue-1197	173	17	condition	condition	NOUN
issue-1197	173	18	and	and	CCONJ
issue-1197	173	19	financial	financial	ADJ
issue-1197	173	20	results	result	NOUN
issue-1197	173	21	of	of	ADP
issue-1197	173	22	a	a	DET
issue-1197	173	23	modern	modern	ADJ
issue-1197	173	24	company	company	NOUN
issue-1197	173	25	.	.	PUNCT
issue-1197	174	1	therefore	therefore	ADV
issue-1197	174	2	,	,	PUNCT
issue-1197	174	3	the	the	DET
issue-1197	174	4	imperative	imperative	ADJ
issue-1197	174	5	norms	norm	NOUN
issue-1197	174	6	of	of	ADP
issue-1197	174	7	state	state	NOUN
issue-1197	174	8	institutions	institution	NOUN
issue-1197	174	9	should	should	AUX
issue-1197	174	10	regulate	regulate	VERB
issue-1197	174	11	significantly	significantly	ADV
issue-1197	174	12	higher	high	ADJ
issue-1197	174	13	requirements	requirement	NOUN
issue-1197	174	14	for	for	ADP
issue-1197	174	15	the	the	DET
issue-1197	174	16	creation	creation	NOUN
issue-1197	174	17	of	of	ADP
issue-1197	174	18	reserve	reserve	NOUN
issue-1197	174	19	and	and	CCONJ
issue-1197	174	20	trust	trust	NOUN
issue-1197	174	21	funds	fund	NOUN
issue-1197	174	22	of	of	ADP
issue-1197	174	23	an	an	DET
issue-1197	174	24	insurance	insurance	NOUN
issue-1197	174	25	nature	nature	NOUN
issue-1197	174	26	by	by	ADP
issue-1197	174	27	economic	economic	ADJ
issue-1197	174	28	entities	entity	NOUN
issue-1197	174	29	of	of	ADP
issue-1197	174	30	national	national	ADJ
issue-1197	174	31	economies	economy	NOUN
issue-1197	174	32	.	.	PUNCT
issue-1197	175	1	in	in	ADP
issue-1197	175	2	the	the	DET
issue-1197	175	3	field	field	NOUN
issue-1197	175	4	of	of	ADP
issue-1197	175	5	international	international	ADJ
issue-1197	175	6	standardization	standardization	NOUN
issue-1197	175	7	of	of	ADP
issue-1197	175	8	accounting	accounting	NOUN
issue-1197	175	9	and	and	CCONJ
issue-1197	175	10	financial	financial	ADJ
issue-1197	175	11	reporting	reporting	NOUN
issue-1197	175	12	and	and	CCONJ
issue-1197	175	13	national	national	ADJ
issue-1197	175	14	accounting	accounting	NOUN
issue-1197	175	15	legislation	legislation	NOUN
issue-1197	175	16	,	,	PUNCT
issue-1197	175	17	the	the	DET
issue-1197	175	18	issue	issue	NOUN
issue-1197	175	19	of	of	ADP
issue-1197	175	20	developing	develop	VERB
issue-1197	175	21	an	an	DET
issue-1197	175	22	adequate	adequate	ADJ
issue-1197	175	23	conceptual	conceptual	ADJ
issue-1197	175	24	framework	framework	NOUN
issue-1197	175	25	for	for	ADP
issue-1197	175	26	the	the	DET
issue-1197	175	27	presentation	presentation	NOUN
issue-1197	175	28	of	of	ADP
issue-1197	175	29	information	information	NOUN
issue-1197	175	30	on	on	ADP
issue-1197	175	31	reserved	reserved	ADJ
issue-1197	175	32	sources	source	NOUN
issue-1197	175	33	for	for	ADP
issue-1197	175	34	insurance	insurance	NOUN
issue-1197	175	35	of	of	ADP
issue-1197	175	36	capital	capital	NOUN
issue-1197	175	37	invested	invest	VERB
issue-1197	175	38	in	in	ADP
issue-1197	175	39	the	the	DET
issue-1197	175	40	company	company	NOUN
issue-1197	175	41	remains	remain	VERB
issue-1197	175	42	relevant	relevant	ADJ
issue-1197	175	43	.	.	PUNCT
issue-1197	176	1	in	in	ADP
issue-1197	176	2	the	the	DET
issue-1197	176	3	parameters	parameter	NOUN
issue-1197	176	4	of	of	ADP
issue-1197	176	5	the	the	DET
issue-1197	176	6	actual	actual	ADJ
issue-1197	176	7	global	global	ADJ
issue-1197	176	8	and	and	CCONJ
issue-1197	176	9	national	national	ADJ
issue-1197	176	10	socio	socio	NOUN
issue-1197	176	11	-	-	PUNCT
issue-1197	176	12	economic	economic	ADJ
issue-1197	176	13	environment	environment	NOUN
issue-1197	176	14	and	and	CCONJ
issue-1197	176	15	its	its	PRON
issue-1197	176	16	projection	projection	NOUN
issue-1197	176	17	in	in	ADP
issue-1197	176	18	the	the	DET
issue-1197	176	19	foreseeable	foreseeable	ADJ
issue-1197	176	20	future	future	NOUN
issue-1197	176	21	,	,	PUNCT
issue-1197	176	22	there	there	PRON
issue-1197	176	23	are	be	VERB
issue-1197	176	24	numerous	numerous	ADJ
issue-1197	176	25	risks	risk	NOUN
issue-1197	176	26	of	of	ADP
issue-1197	176	27	companies	company	NOUN
issue-1197	176	28	losing	lose	VERB
issue-1197	176	29	part	part	NOUN
issue-1197	176	30	of	of	ADP
issue-1197	176	31	the	the	DET
issue-1197	176	32	capital	capital	NOUN
issue-1197	176	33	operating	operate	VERB
issue-1197	176	34	in	in	ADP
issue-1197	176	35	their	their	PRON
issue-1197	176	36	turnover	turnover	NOUN
issue-1197	176	37	.	.	PUNCT
issue-1197	177	1	the	the	DET
issue-1197	177	2	creation	creation	NOUN
issue-1197	177	3	by	by	ADP
issue-1197	177	4	companies	company	NOUN
issue-1197	177	5	of	of	ADP
issue-1197	177	6	their	their	PRON
issue-1197	177	7	own	own	ADJ
issue-1197	177	8	reliable	reliable	ADJ
issue-1197	177	9	backup	backup	NOUN
issue-1197	177	10	system	system	NOUN
issue-1197	177	11	is	be	AUX
issue-1197	177	12	one	one	NUM
issue-1197	177	13	of	of	ADP
issue-1197	177	14	the	the	DET
issue-1197	177	15	means	mean	NOUN
issue-1197	177	16	of	of	ADP
issue-1197	177	17	maintaining	maintain	VERB
issue-1197	177	18	their	their	PRON
issue-1197	177	19	stable	stable	ADJ
issue-1197	177	20	operation	operation	NOUN
issue-1197	177	21	,	,	PUNCT
issue-1197	177	22	management	management	NOUN
issue-1197	177	23	tools	tool	NOUN
issue-1197	177	24	to	to	PART
issue-1197	177	25	mitigate	mitigate	VERB
issue-1197	177	26	the	the	DET
issue-1197	177	27	expected	expect	VERB
issue-1197	177	28	systemic	systemic	ADJ
issue-1197	177	29	multifactorial	multifactorial	ADJ
issue-1197	177	30	crisis	crisis	NOUN
issue-1197	177	31	factors	factor	NOUN
issue-1197	177	32	.	.	PUNCT
issue-1197	178	1	the	the	DET
issue-1197	178	2	acquisition	acquisition	NOUN
issue-1197	178	3	of	of	ADP
issue-1197	178	4	increasing	increase	VERB
issue-1197	178	5	social	social	ADJ
issue-1197	178	6	significance	significance	NOUN
issue-1197	178	7	by	by	ADP
issue-1197	178	8	many	many	ADJ
issue-1197	178	9	companies	company	NOUN
issue-1197	178	10	(	(	PUNCT
issue-1197	178	11	corporations	corporation	NOUN
issue-1197	178	12	)	)	PUNCT
issue-1197	178	13	objectively	objectively	ADV
issue-1197	178	14	presupposes	presuppose	VERB
issue-1197	178	15	the	the	DET
issue-1197	178	16	consideration	consideration	NOUN
issue-1197	178	17	of	of	ADP
issue-1197	178	18	components	component	NOUN
issue-1197	178	19	of	of	ADP
issue-1197	178	20	a	a	DET
issue-1197	178	21	socio	socio	NOUN
issue-1197	178	22	-	-	PUNCT
issue-1197	178	23	economic	economic	ADJ
issue-1197	178	24	nature	nature	NOUN
issue-1197	178	25	in	in	ADP
issue-1197	178	26	their	their	PRON
issue-1197	178	27	reserve	reserve	NOUN
issue-1197	178	28	system	system	NOUN
issue-1197	178	29	,	,	PUNCT
issue-1197	178	30	in	in	ADP
issue-1197	178	31	particular	particular	ADJ
issue-1197	178	32	,	,	PUNCT
issue-1197	178	33	target	target	NOUN
issue-1197	178	34	reserves	reserve	NOUN
issue-1197	178	35	for	for	ADP
issue-1197	178	36	the	the	DET
issue-1197	178	37	protection	protection	NOUN
issue-1197	178	38	of	of	ADP
issue-1197	178	39	pension	pension	NOUN
issue-1197	178	40	funds	fund	NOUN
issue-1197	178	41	.	.	PUNCT
issue-1197	179	1	we	we	PRON
issue-1197	179	2	propose	propose	VERB
issue-1197	179	3	to	to	PART
issue-1197	179	4	supplement	supplement	VERB
issue-1197	179	5	the	the	DET
issue-1197	179	6	existing	exist	VERB
issue-1197	179	7	methods	method	NOUN
issue-1197	179	8	of	of	ADP
issue-1197	179	9	assessing	assess	VERB
issue-1197	179	10	the	the	DET
issue-1197	179	11	effectiveness	effectiveness	NOUN
issue-1197	179	12	of	of	ADP
issue-1197	179	13	socially	socially	ADV
issue-1197	179	14	significant	significant	ADJ
issue-1197	179	15	companies	company	NOUN
issue-1197	179	16	(	(	PUNCT
issue-1197	179	17	increasing	increase	VERB
issue-1197	179	18	the	the	DET
issue-1197	179	19	cost	cost	NOUN
issue-1197	179	20	of	of	ADP
issue-1197	179	21	capital	capital	NOUN
issue-1197	179	22	,	,	PUNCT
issue-1197	179	23	capturing	capture	VERB
issue-1197	179	24	the	the	DET
issue-1197	179	25	market	market	NOUN
issue-1197	179	26	,	,	PUNCT
issue-1197	179	27	maximizing	maximize	VERB
issue-1197	179	28	profits	profit	NOUN
issue-1197	179	29	,	,	PUNCT
issue-1197	179	30	etc	etc	X
issue-1197	179	31	.	.	X
issue-1197	179	32	)	)	PUNCT
issue-1197	180	1	with	with	ADP
issue-1197	180	2	indicators	indicator	NOUN
issue-1197	180	3	of	of	ADP
issue-1197	180	4	the	the	DET
issue-1197	180	5	degree	degree	NOUN
issue-1197	180	6	of	of	ADP
issue-1197	180	7	insurance	insurance	NOUN
issue-1197	180	8	of	of	ADP
issue-1197	180	9	own	own	ADJ
issue-1197	180	10	reserves	reserve	NOUN
issue-1197	180	11	of	of	ADP
issue-1197	180	12	capital	capital	NOUN
issue-1197	180	13	invested	invest	VERB
issue-1197	180	14	in	in	ADP
issue-1197	180	15	the	the	DET
issue-1197	180	16	company	company	NOUN
issue-1197	180	17	.	.	PUNCT
issue-1197	181	1	we	we	PRON
issue-1197	181	2	believe	believe	VERB
issue-1197	181	3	that	that	SCONJ
issue-1197	181	4	such	such	DET
issue-1197	181	5	an	an	DET
issue-1197	181	6	adjustment	adjustment	NOUN
issue-1197	181	7	criterion	criterion	NOUN
issue-1197	181	8	will	will	AUX
issue-1197	181	9	provide	provide	VERB
issue-1197	181	10	a	a	DET
issue-1197	181	11	higher	high	ADJ
issue-1197	181	12	level	level	NOUN
issue-1197	181	13	of	of	ADP
issue-1197	181	14	assessment	assessment	NOUN
issue-1197	181	15	of	of	ADP
issue-1197	181	16	the	the	DET
issue-1197	181	17	potential	potential	ADJ
issue-1197	181	18	financial	financial	ADJ
issue-1197	181	19	and	and	CCONJ
issue-1197	181	20	economic	economic	ADJ
issue-1197	181	21	stability	stability	NOUN
issue-1197	181	22	of	of	ADP
issue-1197	181	23	the	the	DET
issue-1197	181	24	company	company	NOUN
issue-1197	181	25	,	,	PUNCT
issue-1197	181	26	its	its	PRON
issue-1197	181	27	disposition	disposition	NOUN
issue-1197	181	28	in	in	ADP
issue-1197	181	29	the	the	DET
issue-1197	181	30	context	context	NOUN
issue-1197	181	31	of	of	ADP
issue-1197	181	32	concepts	concept	NOUN
issue-1197	181	33	of	of	ADP
issue-1197	181	34	sustainable	sustainable	ADJ
issue-1197	181	35	development	development	NOUN
issue-1197	181	36	.	.	PUNCT
issue-1197	182	1	table	table	NOUN
issue-1197	182	2	2	2	NUM
issue-1197	182	3	indicators	indicator	NOUN
issue-1197	182	4	of	of	ADP
issue-1197	182	5	reserves	reserve	NOUN
issue-1197	182	6	and	and	CCONJ
issue-1197	182	7	components	component	NOUN
issue-1197	182	8	of	of	ADP
issue-1197	182	9	reserve	reserve	NOUN
issue-1197	182	10	sources	source	NOUN
issue-1197	182	11	in	in	ADP
issue-1197	182	12	companies	company	NOUN
issue-1197	182	13	for	for	ADP
issue-1197	182	14	2020	2020	NUM
issue-1197	182	15	indicators	indicator	NOUN
issue-1197	182	16	,	,	PUNCT
issue-1197	182	17	million	million	NUM
issue-1197	182	18	company	company	NOUN
issue-1197	182	19	name	name	NOUN
issue-1197	182	20	nestle	nestle	PROPN
issue-1197	182	21	group	group	PROPN
issue-1197	182	22	(	(	PUNCT
issue-1197	182	23	cny	cny	PROPN
issue-1197	182	24	)	)	PUNCT
issue-1197	182	25	volkswagen	volkswagen	PROPN
issue-1197	182	26	ag	ag	PROPN
issue-1197	182	27	(	(	PUNCT
issue-1197	182	28	eur	eur	PROPN
issue-1197	182	29	)	)	PUNCT
issue-1197	182	30	samsung	samsung	PROPN
issue-1197	182	31	electronics	electronics	PROPN
issue-1197	182	32	co.	co.	PROPN
issue-1197	182	33	,	,	PUNCT
issue-1197	182	34	ltd	ltd	PROPN
issue-1197	182	35	roche	roche	PROPN
issue-1197	182	36	holding	holding	PROPN
issue-1197	182	37	ltd	ltd	PROPN
issue-1197	182	38	(	(	PUNCT
issue-1197	182	39	chf	chf	NOUN
issue-1197	182	40	)	)	PUNCT
issue-1197	182	41	bayer	bayer	PROPN
issue-1197	182	42	ag	ag	PROPN
issue-1197	182	43	(	(	PUNCT
issue-1197	182	44	eur	eur	PROPN
issue-1197	182	45	)	)	PUNCT
issue-1197	182	46	absolute	absolute	ADJ
issue-1197	182	47	amount	amount	NOUN
issue-1197	182	48	%	%	NOUN
issue-1197	182	49	of	of	ADP
issue-1197	182	50	capital	capital	NOUN
issue-1197	182	51	absolute	absolute	ADJ
issue-1197	182	52	amount	amount	NOUN
issue-1197	182	53	%	%	NOUN
issue-1197	182	54	of	of	ADP
issue-1197	182	55	capital	capital	NOUN
issue-1197	182	56	absolute	absolute	ADJ
issue-1197	182	57	amount	amount	NOUN
issue-1197	182	58	%	%	NOUN
issue-1197	182	59	of	of	ADP
issue-1197	182	60	capital	capital	NOUN
issue-1197	182	61	absolute	absolute	ADJ
issue-1197	182	62	amount	amount	NOUN
issue-1197	182	63	%	%	NOUN
issue-1197	182	64	of	of	ADP
issue-1197	182	65	capital	capital	NOUN
issue-1197	182	66	absolute	absolute	ADJ
issue-1197	182	67	amount	amount	NOUN
issue-1197	182	68	%	%	NOUN
issue-1197	182	69	of	of	ADP
issue-1197	182	70	capital	capital	NOUN
issue-1197	182	71	total	total	NOUN
issue-1197	182	72	liabilities	liability	NOUN
issue-1197	182	73	and	and	CCONJ
issue-1197	182	74	equity	equity	NOUN
issue-1197	182	75	127940	127940	NUM
issue-1197	182	76	100	100	NUM
issue-1197	182	77	101276	101276	NUM
issue-1197	182	78	100	100	NUM
issue-1197	182	79	3025110	3025110	NUM
issue-1197	182	80	100	100	NUM
issue-1197	182	81	18440	18440	NUM
issue-1197	182	82	100	100	NUM
issue-1197	182	83	84586	84586	NUM
issue-1197	182	84	100	100	NUM
issue-1197	182	85	total	total	ADJ
issue-1197	182	86	equity	equity	NOUN
issue-1197	182	87	52862	52862	NUM
issue-1197	182	88	41.3	41.3	NUM
issue-1197	182	89	46217	46217	NUM
issue-1197	182	90	45.6	45.6	NUM
issue-1197	182	91	2255596	2255596	NUM
issue-1197	182	92	74.6	74.6	NUM
issue-1197	182	93	17517	17517	NUM
issue-1197	182	94	95.0	95.0	NUM
issue-1197	182	95	47739	47739	NUM
issue-1197	182	96	56.4	56.4	NUM
issue-1197	182	97	retained	retain	VERB
issue-1197	182	98	earnings	earning	NOUN
issue-1197	182	99	83060	83060	NUM
issue-1197	182	100	64.9	64.9	NUM
issue-1197	182	101	100772	100772	NUM
issue-1197	182	102	99.5	99.5	NUM
issue-1197	182	103	2184398	2184398	NUM
issue-1197	182	104	72.2	72.2	NUM
issue-1197	182	105	300	300	NUM
issue-1197	182	106	1.6	1.6	NUM
issue-1197	182	107	26151	26151	NUM
issue-1197	182	108	30.9	30.9	NUM
issue-1197	182	109	provisions	provision	NOUN
issue-1197	182	110	802	802	NUM
issue-1197	182	111	0.6	0.6	NUM
issue-1197	182	112	x	x	SYM
issue-1197	182	113	x	x	X
issue-1197	182	114	3491	3491	NUM
issue-1197	182	115	1.5	1.5	NUM
issue-1197	182	116	x	x	SYM
issue-1197	182	117	x	x	SYM
issue-1197	182	118	x	x	SYM
issue-1197	182	119	x	x	VERB
issue-1197	182	120	long	long	ADJ
issue-1197	182	121	-	-	PUNCT
issue-1197	182	122	term	term	NOUN
issue-1197	182	123	provisions	provision	NOUN
issue-1197	182	124	1162	1162	NUM
issue-1197	182	125	0.91	0.91	NUM
issue-1197	182	126	14554	14554	NUM
issue-1197	182	127	x	x	SYM
issue-1197	182	128	524	524	NUM
issue-1197	182	129	0.17	0.17	NUM
issue-1197	182	130	35	35	NUM
issue-1197	182	131	0.19	0.19	NUM
issue-1197	182	132	18261	18261	NUM
issue-1197	182	133	21.6	21.6	NUM
issue-1197	182	134	translation	translation	NOUN
issue-1197	182	135	reserve	reserve	NOUN
issue-1197	182	136	21526	21526	NUM
issue-1197	182	137	16.8	16.8	NUM
issue-1197	182	138	x	x	SYM
issue-1197	182	139	x	x	PUNCT
issue-1197	182	140	x	x	PUNCT
issue-1197	182	141	x	x	X
issue-1197	182	142	7.9	7.9	NUM
issue-1197	182	143	0.04	0.04	NUM
issue-1197	182	144	x	x	NOUN
issue-1197	183	1	x	x	VERB
issue-1197	183	2	other	other	ADJ
issue-1197	183	3	reserves	reserve	NOUN
issue-1197	183	4	45	45	NUM
issue-1197	183	5	0.04	0.04	NUM
issue-1197	183	6	3564	3564	NUM
issue-1197	183	7	x	x	SYM
issue-1197	183	8	x	x	PUNCT
issue-1197	183	9	x	x	SYM
issue-1197	183	10	13	13	NUM
issue-1197	183	11	0.07	0.07	NUM
issue-1197	183	12	x	x	SYM
issue-1197	183	13	x	x	SYM
issue-1197	183	14	references	reference	NOUN
issue-1197	183	15	:	:	PUNCT
issue-1197	183	16	evstafeva	evstafeva	PROPN
issue-1197	183	17	,	,	PUNCT
issue-1197	183	18	e.	e.	PROPN
issue-1197	183	19	(	(	PUNCT
issue-1197	183	20	2011	2011	NUM
issue-1197	183	21	)	)	PUNCT
issue-1197	183	22	.	.	PUNCT
issue-1197	184	1	zarubezhnaya	zarubezhnaya	PROPN
issue-1197	184	2	praktika	praktika	PROPN
issue-1197	184	3	formirovaniya	formirovaniya	PROPN
issue-1197	184	4	uchetno	uchetno	PROPN
issue-1197	184	5	-	-	PUNCT
issue-1197	184	6	analiticheskogo	analiticheskogo	PROPN
issue-1197	184	7	obespecheniya	obespecheniya	NOUN
issue-1197	184	8	upravleniya	upravleniya	PROPN
issue-1197	184	9	sobstvennym	sobstvennym	PROPN
issue-1197	184	10	kapitalom	kapitalom	PROPN
issue-1197	184	11	kommercheskikh	kommercheskikh	PROPN
issue-1197	184	12	organizatsiy	organizatsiy	PROPN
issue-1197	185	1	[	[	X
issue-1197	185	2	foreign	foreign	ADJ
issue-1197	185	3	practice	practice	NOUN
issue-1197	185	4	of	of	ADP
issue-1197	185	5	formation	formation	NOUN
issue-1197	185	6	of	of	ADP
issue-1197	185	7	accounting	accounting	NOUN
issue-1197	185	8	and	and	CCONJ
issue-1197	185	9	analytical	analytical	ADJ
issue-1197	185	10	support	support	NOUN
issue-1197	185	11	of	of	ADP
issue-1197	185	12	equity	equity	NOUN
issue-1197	185	13	management	management	NOUN
issue-1197	185	14	of	of	ADP
issue-1197	185	15	commercial	commercial	ADJ
issue-1197	185	16	organizations	organization	NOUN
issue-1197	185	17	]	]	PUNCT
issue-1197	185	18	.	.	PUNCT
issue-1197	186	1	mezhdunarodnyy	mezhdunarodnyy	PROPN
issue-1197	186	2	bukhgalterskiy	bukhgalterskiy	PROPN
issue-1197	186	3	uchet	uchet	NOUN
issue-1197	186	4	,	,	PUNCT
issue-1197	186	5	vol	vol	NOUN
issue-1197	186	6	.	.	PROPN
issue-1197	187	1	38	38	NUM
issue-1197	187	2	(	(	PUNCT
issue-1197	187	3	188	188	NUM
issue-1197	187	4	)	)	PUNCT
issue-1197	187	5	,	,	PUNCT
issue-1197	187	6	pp	pp	ADJ
issue-1197	187	7	.	.	PUNCT
issue-1197	188	1	57–68	57–68	X
issue-1197	188	2	.	.	PUNCT
issue-1197	189	1	(	(	PUNCT
issue-1197	189	2	in	in	ADP
issue-1197	189	3	russian	russian	ADJ
issue-1197	189	4	)	)	PUNCT
issue-1197	189	5	mekh	mekh	PROPN
issue-1197	189	6	,	,	PUNCT
issue-1197	189	7	ya	ya	PROPN
issue-1197	189	8	.	.	PUNCT
issue-1197	189	9	v.	v.	PROPN
issue-1197	189	10	,	,	PUNCT
issue-1197	189	11	&	&	CCONJ
issue-1197	189	12	havryshkiv	havryshkiv	PROPN
issue-1197	189	13	,	,	PUNCT
issue-1197	189	14	i.	i.	PROPN
issue-1197	189	15	r.	r.	PROPN
issue-1197	189	16	(	(	PUNCT
issue-1197	189	17	2004	2004	NUM
issue-1197	189	18	)	)	PUNCT
issue-1197	189	19	.	.	PUNCT
issue-1197	190	1	monitorynh	monitorynh	PROPN
issue-1197	190	2	v	v	NUM
issue-1197	190	3	systemi	systemi	ADV
issue-1197	190	4	vyiavlennia	vyiavlennia	NOUN
issue-1197	191	1	i	i	PRON
issue-1197	191	2	vykorystannia	vykorystannia	NOUN
issue-1197	191	3	vnutrishnikh	vnutrishnikh	NOUN
issue-1197	191	4	rezerviv	rezerviv	NOUN
issue-1197	191	5	[	[	AUX
issue-1197	191	6	monitoring	monitoring	NOUN
issue-1197	191	7	in	in	ADP
issue-1197	191	8	the	the	DET
issue-1197	191	9	system	system	NOUN
issue-1197	191	10	of	of	ADP
issue-1197	191	11	detection	detection	NOUN
issue-1197	191	12	and	and	CCONJ
issue-1197	191	13	use	use	NOUN
issue-1197	191	14	of	of	ADP
issue-1197	191	15	internal	internal	ADJ
issue-1197	191	16	reserves	reserve	NOUN
issue-1197	191	17	]	]	PUNCT
issue-1197	191	18	.	.	PUNCT
issue-1197	192	1	naukovi	naukovi	PROPN
issue-1197	192	2	zapysky	zapysky	PROPN
issue-1197	192	3	,	,	PUNCT
issue-1197	192	4	vol	vol	NOUN
issue-1197	192	5	.	.	PROPN
issue-1197	192	6	13	13	NUM
issue-1197	192	7	,	,	PUNCT
issue-1197	192	8	part	part	NOUN
issue-1197	192	9	2	2	NUM
issue-1197	192	10	,	,	PUNCT
issue-1197	192	11	pp	pp	ADJ
issue-1197	192	12	.	.	PUNCT
issue-1197	193	1	19–21	19–21	X
issue-1197	193	2	.	.	PUNCT
issue-1197	194	1	(	(	PUNCT
issue-1197	194	2	in	in	ADP
issue-1197	194	3	ukrainian	ukrainian	ADJ
issue-1197	194	4	)	)	PUNCT
issue-1197	194	5	mathews	mathews	PROPN
issue-1197	194	6	,	,	PUNCT
issue-1197	194	7	m.	m.	PROPN
issue-1197	194	8	r.	r.	PROPN
issue-1197	194	9	,	,	PUNCT
issue-1197	194	10	&	&	CCONJ
issue-1197	194	11	perera	perera	PROPN
issue-1197	194	12	,	,	PUNCT
issue-1197	194	13	m.	m.	PROPN
issue-1197	194	14	kh	kh	PROPN
issue-1197	194	15	.	.	PROPN
issue-1197	194	16	b.	b.	PROPN
issue-1197	194	17	(	(	PUNCT
issue-1197	194	18	1996	1996	NUM
issue-1197	194	19	)	)	PUNCT
issue-1197	194	20	.	.	PUNCT
issue-1197	195	1	accounting	accounting	NOUN
issue-1197	195	2	theory	theory	NOUN
issue-1197	195	3	and	and	CCONJ
issue-1197	195	4	development	development	NOUN
issue-1197	195	5	.	.	PUNCT
issue-1197	196	1	thomson	thomson	PROPN
issue-1197	196	2	publishing	publishing	PROPN
issue-1197	196	3	company	company	NOUN
issue-1197	196	4	,	,	PUNCT
issue-1197	196	5	pp	pp	ADP
issue-1197	196	6	.	.	PUNCT
issue-1197	197	1	103–156	103–156	NUM
issue-1197	197	2	.	.	PUNCT
issue-1197	198	1	hendriksen	hendriksen	PROPN
issue-1197	198	2	,	,	PUNCT
issue-1197	198	3	e.	e.	PROPN
issue-1197	198	4	s.	s.	PROPN
issue-1197	198	5	,	,	PUNCT
issue-1197	198	6	&	&	CCONJ
issue-1197	198	7	van	van	PROPN
issue-1197	198	8	breda	breda	PROPN
issue-1197	198	9	,	,	PUNCT
issue-1197	198	10	m.	m.	PROPN
issue-1197	198	11	f.	f.	PROPN
issue-1197	198	12	(	(	PUNCT
issue-1197	198	13	1991	1991	NUM
issue-1197	198	14	)	)	PUNCT
issue-1197	198	15	.	.	PUNCT
issue-1197	199	1	accounting	accounting	NOUN
issue-1197	199	2	theory	theory	NOUN
issue-1197	199	3	.	.	PUNCT
issue-1197	200	1	richard	richard	PROPN
issue-1197	200	2	d	d	PROPN
issue-1197	200	3	irwin	irwin	PROPN
issue-1197	200	4	;	;	PUNCT
issue-1197	200	5	subsequent	subsequent	ADJ
issue-1197	200	6	edition	edition	NOUN
issue-1197	200	7	.	.	PUNCT
issue-1197	201	1	ponokova	ponokova	PROPN
issue-1197	201	2	,	,	PUNCT
issue-1197	201	3	d.	d.	PROPN
issue-1197	201	4	i.	i.	PROPN
issue-1197	201	5	(	(	PUNCT
issue-1197	201	6	2007	2007	NUM
issue-1197	201	7	)	)	PUNCT
issue-1197	201	8	.	.	PUNCT
issue-1197	202	1	bukhgalters'kiy	bukhgalters'kiy	PROPN
issue-1197	202	2	uchet	uchet	NOUN
issue-1197	202	3	rezervov	rezervov	NOUN
issue-1197	202	4	i	i	PRON
issue-1197	202	5	regulyativov	regulyativov	VERB
issue-1197	202	6	[	[	X
issue-1197	202	7	accounting	accounting	NOUN
issue-1197	202	8	reserves	reserve	NOUN
issue-1197	202	9	and	and	CCONJ
issue-1197	202	10	regulators	regulator	NOUN
issue-1197	202	11	]	]	PUNCT
issue-1197	202	12	(	(	PUNCT
issue-1197	202	13	phd	phd	NOUN
issue-1197	202	14	thesis	thesis	PROPN
issue-1197	202	15	)	)	PUNCT
issue-1197	202	16	krasnodar	krasnodar	PROPN
issue-1197	202	17	:	:	PUNCT
issue-1197	202	18	kubanskiy	kubanskiy	PROPN
issue-1197	202	19	gosudarstvennyy	gosudarstvennyy	PROPN
issue-1197	202	20	universitet	universitet	NOUN
issue-1197	202	21	.	.	PUNCT
issue-1197	203	1	(	(	PUNCT
issue-1197	203	2	in	in	ADP
issue-1197	203	3	russian	russian	ADJ
issue-1197	203	4	)	)	PUNCT
issue-1197	203	5	pylypenko	pylypenko	PROPN
issue-1197	203	6	,	,	PUNCT
issue-1197	203	7	l.	l.	PROPN
issue-1197	203	8	m.	m.	PROPN
issue-1197	203	9	(	(	PUNCT
issue-1197	203	10	2016	2016	NUM
issue-1197	203	11	)	)	PUNCT
issue-1197	203	12	.	.	PUNCT
issue-1197	204	1	rozvytok	rozvytok	PROPN
issue-1197	204	2	kontseptsii	kontseptsii	PROPN
issue-1197	204	3	pobudovy	pobudovy	PROPN
issue-1197	204	4	systemy	systemy	PROPN
issue-1197	204	5	publichnoi	publichnoi	PROPN
issue-1197	204	6	zvitnosti	zvitnosti	PROPN
issue-1197	204	7	korporatsii	korporatsii	PROPN
issue-1197	204	8	v	v	ADP
issue-1197	204	9	umovakh	umovakh	PROPN
issue-1197	204	10	postindustrialnoi	postindustrialnoi	PROPN
issue-1197	204	11	ekonomiky	ekonomiky	VERB
issue-1197	205	1	[	[	PUNCT
issue-1197	205	2	development	development	NOUN
issue-1197	205	3	of	of	ADP
issue-1197	205	4	concepts	concept	NOUN
issue-1197	205	5	for	for	ADP
issue-1197	205	6	building	build	VERB
issue-1197	205	7	a	a	DET
issue-1197	205	8	system	system	NOUN
issue-1197	205	9	of	of	ADP
issue-1197	205	10	public	public	ADJ
issue-1197	205	11	reporting	reporting	NOUN
issue-1197	205	12	of	of	ADP
issue-1197	205	13	corporations	corporation	NOUN
issue-1197	205	14	in	in	ADP
issue-1197	205	15	a	a	DET
issue-1197	205	16	post	post	ADJ
issue-1197	205	17	-	-	ADJ
issue-1197	205	18	industrial	industrial	ADJ
issue-1197	205	19	economy	economy	NOUN
issue-1197	205	20	]	]	PUNCT
issue-1197	205	21	.	.	PUNCT
issue-1197	206	1	lviv	lviv	PROPN
issue-1197	206	2	:	:	PUNCT
issue-1197	206	3	vydavnytstvo	vydavnytstvo	NOUN
issue-1197	206	4	lvivskoi	lvivskoi	PROPN
issue-1197	206	5	politekhniky	politekhniky	PROPN
issue-1197	206	6	.	.	PUNCT
issue-1197	207	1	(	(	PUNCT
issue-1197	207	2	in	in	ADP
issue-1197	207	3	ukrainian	ukrainian	ADJ
issue-1197	207	4	)	)	PUNCT
issue-1197	207	5	krutova	krutova	PROPN
issue-1197	207	6	,	,	PUNCT
issue-1197	207	7	a.	a.	PROPN
issue-1197	207	8	s.	s.	PROPN
issue-1197	207	9	,	,	PUNCT
issue-1197	207	10	&	&	CCONJ
issue-1197	207	11	tarasova	tarasova	PROPN
issue-1197	207	12	,	,	PUNCT
issue-1197	207	13	t.	t.	PROPN
issue-1197	207	14	o.	o.	PROPN
issue-1197	207	15	(	(	PUNCT
issue-1197	207	16	2016	2016	NUM
issue-1197	207	17	)	)	PUNCT
issue-1197	207	18	.	.	PUNCT
issue-1197	208	1	oblikovo	oblikovo	PROPN
issue-1197	208	2	-	-	PUNCT
issue-1197	208	3	analitychne	analitychne	PROPN
issue-1197	208	4	zabezpechennia	zabezpechennia	PROPN
issue-1197	208	5	upravlinnia	upravlinnia	PROPN
issue-1197	208	6	rezervamy	rezervamy	PROPN
issue-1197	208	7	yak	yak	PROPN
issue-1197	208	8	dzherelamy	dzherelamy	NOUN
issue-1197	208	9	pokryttia	pokryttia	PROPN
issue-1197	208	10	ryzykiv	ryzykiv	VERB
issue-1197	208	11	[	[	X
issue-1197	208	12	accounting	accounting	NOUN
issue-1197	208	13	-	-	PUNCT
issue-1197	208	14	analytical	analytical	ADJ
issue-1197	208	15	provision	provision	NOUN
issue-1197	208	16	of	of	ADP
issue-1197	208	17	management	management	NOUN
issue-1197	208	18	of	of	ADP
issue-1197	208	19	reserves	reserve	NOUN
issue-1197	208	20	as	as	ADP
issue-1197	208	21	a	a	DET
issue-1197	208	22	source	source	NOUN
issue-1197	208	23	coverage	coverage	NOUN
issue-1197	208	24	of	of	ADP
issue-1197	208	25	risk	risk	NOUN
issue-1197	208	26	]	]	PUNCT
issue-1197	208	27	.	.	PUNCT
issue-1197	209	1	ekonomichnyi	ekonomichnyi	PROPN
issue-1197	209	2	prostir	prostir	PROPN
issue-1197	209	3	,	,	PUNCT
issue-1197	209	4	vol	vol	NOUN
issue-1197	209	5	.	.	PROPN
issue-1197	209	6	115	115	NUM
issue-1197	209	7	,	,	PUNCT
issue-1197	209	8	pp	pp	ADJ
issue-1197	209	9	.	.	PUNCT
issue-1197	210	1	212–224	212–224	NUM
issue-1197	210	2	.	.	PUNCT
issue-1197	211	1	(	(	PUNCT
issue-1197	211	2	in	in	ADP
issue-1197	211	3	ukrainian	ukrainian	ADJ
issue-1197	211	4	)	)	PUNCT
issue-1197	211	5	baltic	baltic	ADJ
issue-1197	211	6	journal	journal	NOUN
issue-1197	211	7	of	of	ADP
issue-1197	211	8	economic	economic	ADJ
issue-1197	211	9	studies	study	NOUN
issue-1197	211	10	158	158	NUM
issue-1197	211	11	vol	vol	NOUN
issue-1197	211	12	.	.	PROPN
issue-1197	211	13	7	7	NUM
issue-1197	211	14	no	no	NOUN
issue-1197	211	15	.	.	NOUN
issue-1197	211	16	3	3	NUM
issue-1197	211	17	,	,	PUNCT
issue-1197	211	18	2021	2021	NUM
issue-1197	211	19	haiduk	haiduk	PROPN
issue-1197	211	20	,	,	PUNCT
issue-1197	211	21	i.	i.	PROPN
issue-1197	211	22	s.	s.	PROPN
issue-1197	211	23	(	(	PUNCT
issue-1197	211	24	2016	2016	NUM
issue-1197	211	25	)	)	PUNCT
issue-1197	211	26	.	.	PUNCT
issue-1197	212	1	teoretychni	teoretychni	PROPN
issue-1197	212	2	aspekty	aspekty	PROPN
issue-1197	212	3	formuvannia	formuvannia	PROPN
issue-1197	212	4	rezerviv	rezerviv	PROPN
issue-1197	212	5	v	v	ADP
issue-1197	212	6	systemi	systemi	VERB
issue-1197	212	7	bukhhalterskoho	bukhhalterskoho	NOUN
issue-1197	212	8	obliku	obliku	NOUN
issue-1197	213	1	[	[	X
issue-1197	213	2	theoretical	theoretical	ADJ
issue-1197	213	3	aspects	aspect	NOUN
issue-1197	213	4	of	of	ADP
issue-1197	213	5	the	the	DET
issue-1197	213	6	formation	formation	NOUN
issue-1197	213	7	of	of	ADP
issue-1197	213	8	reserves	reserve	NOUN
issue-1197	213	9	in	in	ADP
issue-1197	213	10	the	the	DET
issue-1197	213	11	accounting	accounting	NOUN
issue-1197	213	12	system	system	NOUN
issue-1197	213	13	]	]	PUNCT
issue-1197	213	14	.	.	PUNCT
issue-1197	214	1	ekonomichnyi	ekonomichnyi	PROPN
issue-1197	214	2	visnyk	visnyk	PROPN
issue-1197	214	3	universytetu	universytetu	NOUN
issue-1197	214	4	,	,	PUNCT
issue-1197	214	5	vol	vol	NOUN
issue-1197	214	6	.	.	PROPN
issue-1197	214	7	31	31	NUM
issue-1197	214	8	(	(	PUNCT
issue-1197	214	9	1	1	NUM
issue-1197	214	10	)	)	PUNCT
issue-1197	214	11	,	,	PUNCT
issue-1197	214	12	рр	рр	X
issue-1197	214	13	.	.	PUNCT
issue-1197	215	1	130–136	130–136	NUM
issue-1197	215	2	.	.	PUNCT
issue-1197	216	1	(	(	PUNCT
issue-1197	216	2	in	in	ADP
issue-1197	216	3	ukrainian	ukrainian	ADJ
issue-1197	216	4	)	)	PUNCT
issue-1197	216	5	gerster	gerster	NOUN
issue-1197	216	6	,	,	PUNCT
issue-1197	216	7	p.	p.	NOUN
issue-1197	216	8	(	(	PUNCT
issue-1197	216	9	1926	1926	NUM
issue-1197	216	10	)	)	PUNCT
issue-1197	216	11	.	.	PUNCT
issue-1197	217	1	interesnye	interesnye	VERB
issue-1197	217	2	sluchai	sluchai	PROPN
issue-1197	217	3	iz	iz	INTJ
issue-1197	217	4	bukhgalterskoy	bukhgalterskoy	PROPN
issue-1197	217	5	praktiki	praktiki	PROPN
issue-1197	218	1	[	[	X
issue-1197	218	2	interesting	interesting	ADJ
issue-1197	218	3	cases	case	NOUN
issue-1197	218	4	from	from	ADP
issue-1197	218	5	accounting	accounting	NOUN
issue-1197	218	6	practice	practice	NOUN
issue-1197	218	7	]	]	PUNCT
issue-1197	218	8	.	.	PUNCT
issue-1197	219	1	moskva	moskva	PROPN
issue-1197	219	2	:	:	PUNCT
issue-1197	219	3	makiz	makiz	ADJ
issue-1197	219	4	.	.	PUNCT
issue-1197	220	1	(	(	PUNCT
issue-1197	220	2	in	in	ADP
issue-1197	220	3	russian	russian	ADJ
issue-1197	220	4	)	)	PUNCT
issue-1197	220	5	financial	financial	ADJ
issue-1197	220	6	statements	statement	NOUN
issue-1197	220	7	for	for	ADP
issue-1197	220	8	2019	2019	NUM
issue-1197	220	9	of	of	ADP
issue-1197	220	10	llc	llc	PROPN
issue-1197	220	11	amc	amc	PROPN
issue-1197	220	12	capital	capital	PROPN
issue-1197	220	13	group	group	PROPN
issue-1197	220	14	.	.	PUNCT
issue-1197	220	15	available	available	ADJ
issue-1197	220	16	at	at	ADP
issue-1197	220	17	:	:	PUNCT
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issue-1197	220	19	financial	financial	ADJ
issue-1197	220	20	statements	statement	NOUN
issue-1197	220	21	for	for	ADP
issue-1197	220	22	2019	2019	NUM
issue-1197	220	23	of	of	ADP
issue-1197	220	24	ukrgazvydobuvannya	ukrgazvydobuvannya	PROPN
issue-1197	220	25	jsc	jsc	PROPN
issue-1197	220	26	.	.	PUNCT
issue-1197	221	1	available	available	ADJ
issue-1197	221	2	at	at	ADP
issue-1197	221	3	:	:	PUNCT
issue-1197	221	4	https://ugv.com.ua/page/docs?count=1	https://ugv.com.ua/page/docs?count=1	SCONJ
issue-1197	221	5	financial	financial	ADJ
issue-1197	221	6	statements	statement	NOUN
issue-1197	221	7	for	for	ADP
issue-1197	221	8	2019	2019	NUM
issue-1197	221	9	of	of	ADP
issue-1197	221	10	energoatom	energoatom	NOUN
issue-1197	221	11	nnegc	nnegc	PROPN
issue-1197	221	12	.	.	PUNCT
issue-1197	222	1	available	available	ADJ
issue-1197	222	2	at	at	ADP
issue-1197	222	3	:	:	PUNCT
issue-1197	222	4	http://www.energoatom.com.ua/ua/	http://www.energoatom.com.ua/ua/	PROPN
issue-1197	222	5	actvts-16	actvts-16	PROPN
issue-1197	222	6	/	/	SYM
issue-1197	222	7	financial_statements-126	financial_statements-126	PROPN
issue-1197	222	8	financial	financial	ADJ
issue-1197	222	9	statements	statement	NOUN
issue-1197	222	10	for	for	ADP
issue-1197	222	11	2019	2019	NUM
issue-1197	222	12	of	of	ADP
issue-1197	222	13	ukrtransgaz	ukrtransgaz	PROPN
issue-1197	222	14	jsc	jsc	PROPN
issue-1197	222	15	.	.	PUNCT
issue-1197	223	1	available	available	ADJ
issue-1197	223	2	at	at	ADP
issue-1197	223	3	:	:	PUNCT
issue-1197	223	4	https://ugv.com.ua/page/docs?count=9	https://ugv.com.ua/page/docs?count=9	VERB
issue-1197	223	5	financial	financial	ADJ
issue-1197	223	6	statements	statement	NOUN
issue-1197	223	7	for	for	ADP
issue-1197	223	8	2019	2019	NUM
issue-1197	223	9	of	of	ADP
issue-1197	223	10	kyiv	kyiv	PROPN
issue-1197	223	11	metro	metro	PROPN
issue-1197	223	12	me	i	PRON
issue-1197	223	13	.	.	PUNCT
issue-1197	224	1	available	available	ADJ
issue-1197	224	2	at	at	ADP
issue-1197	224	3	:	:	PUNCT
issue-1197	224	4	https://http://metro.kiev.ua	https://http://metro.kiev.ua	PROPN
issue-1197	224	5	/	/	SYM
issue-1197	224	6	node/5985	node/5985	VERB
issue-1197	224	7	financial	financial	ADJ
issue-1197	224	8	statements	statement	NOUN
issue-1197	224	9	for	for	ADP
issue-1197	224	10	2020	2020	NUM
issue-1197	224	11	of	of	ADP
issue-1197	224	12	volkswagen	volkswagen	PROPN
issue-1197	224	13	ag	ag	PROPN
issue-1197	224	14	.	.	PROPN
issue-1197	224	15	available	available	ADJ
issue-1197	224	16	at	at	ADP
issue-1197	224	17	:	:	PUNCT
issue-1197	224	18	https://annualreport2020.volkswagenag.com/	https://annualreport2020.volkswagenag.com/	PROPN
issue-1197	224	19	notes	note	NOUN
issue-1197	224	20	/	/	SYM
issue-1197	224	21	balance	balance	NOUN
issue-1197	224	22	-	-	PUNCT
issue-1197	224	23	sheet	sheet	NOUN
issue-1197	224	24	-	-	PUNCT
issue-1197	224	25	disclosures/	disclosures/	NUM
issue-1197	224	26	liabilities	liability	NOUN
issue-1197	224	27	/	/	SYM
issue-1197	224	28	equity.html	equity.html	VERB
issue-1197	224	29	financial	financial	ADJ
issue-1197	224	30	statements	statement	NOUN
issue-1197	224	31	for	for	ADP
issue-1197	224	32	2020	2020	NUM
issue-1197	224	33	of	of	ADP
issue-1197	224	34	nestle	nestle	PROPN
issue-1197	224	35	group	group	PROPN
issue-1197	224	36	.	.	PUNCT
issue-1197	225	1	available	available	ADJ
issue-1197	225	2	at	at	ADP
issue-1197	225	3	:	:	PUNCT
issue-1197	225	4	https://www.nestle.com/aboutus/mediadocuments	https://www.nestle.com/aboutus/mediadocument	NOUN
issue-1197	225	5	financial	financial	ADJ
issue-1197	225	6	statements	statement	NOUN
issue-1197	225	7	for	for	ADP
issue-1197	225	8	2020	2020	NUM
issue-1197	225	9	of	of	ADP
issue-1197	225	10	samsung	samsung	PROPN
issue-1197	225	11	electronics	electronics	PROPN
issue-1197	225	12	co.	co.	PROPN
issue-1197	225	13	,	,	PUNCT
issue-1197	225	14	ltd	ltd	PROPN
issue-1197	225	15	.	.	PROPN
issue-1197	225	16	available	available	ADJ
issue-1197	225	17	at	at	ADP
issue-1197	225	18	:	:	PUNCT
issue-1197	225	19	https://www.samsung.com/global/	https://www.samsung.com/global/	PRON
issue-1197	225	20	ir	ir	PROPN
issue-1197	225	21	/	/	SYM
issue-1197	225	22	financial	financial	ADJ
issue-1197	225	23	-	-	PUNCT
issue-1197	225	24	information	information	NOUN
issue-1197	225	25	/	/	SYM
issue-1197	225	26	audited	audit	VERB
issue-1197	225	27	-	-	PUNCT
issue-1197	225	28	financial	financial	ADJ
issue-1197	225	29	-	-	PUNCT
issue-1197	225	30	statements/	statements/	NOUN
issue-1197	225	31	financial	financial	ADJ
issue-1197	225	32	statements	statement	NOUN
issue-1197	225	33	for	for	ADP
issue-1197	225	34	2020	2020	NUM
issue-1197	225	35	of	of	ADP
issue-1197	225	36	roche	roche	PROPN
issue-1197	225	37	holding	holding	NOUN
issue-1197	225	38	,	,	PUNCT
issue-1197	225	39	ltd	ltd	PROPN
issue-1197	225	40	.	.	PROPN
issue-1197	225	41	available	available	ADJ
issue-1197	225	42	at	at	ADP
issue-1197	225	43	:	:	PUNCT
issue-1197	225	44	https://www.roche.com/dam/jcr:988cc95a0813-4e70-a7c8-f61a4b902749/en/fb20e.pdf	https://www.roche.com/dam/jcr:988cc95a0813-4e70-a7c8-f61a4b902749/en/fb20e.pdf	NOUN
issue-1197	225	45	financial	financial	ADJ
issue-1197	225	46	statements	statement	NOUN
issue-1197	225	47	for	for	ADP
issue-1197	225	48	2020	2020	NUM
issue-1197	225	49	of	of	ADP
issue-1197	225	50	bayer	bayer	PROPN
issue-1197	225	51	ag	ag	PROPN
issue-1197	225	52	.	.	PROPN
issue-1197	225	53	available	available	ADJ
issue-1197	225	54	at	at	ADP
issue-1197	225	55	:	:	PUNCT
issue-1197	225	56	https://www.bayer.com/sites/default/files/2021-02/	https://www.bayer.com/sites/default/files/2021-02/	NOUN
issue-1197	225	57	bayer-annual-report-2020.pdf/	bayer-annual-report-2020.pdf/	NOUN