id	sid	tid	token	lemma	pos
cjfa-7412	1	1	cjfa_1_2015_przed_drukiem.pdf	cjfa_1_2015_przed_drukiem.pdf	PROPN
cjfa-7412	1	2	65	65	NUM
cjfa-7412	1	3	manipulate	manipulate	VERB
cjfa-7412	1	4	financial	financial	ADJ
cjfa-7412	1	5	results	result	NOUN
cjfa-7412	1	6	of	of	ADP
cjfa-7412	1	7	enterprises	enterprise	NOUN
cjfa-7412	1	8	.	.	PUNCT
cjfa-7412	2	1	copernican	copernican	PROPN
cjfa-7412	2	2	journal	journal	PROPN
cjfa-7412	2	3	of	of	ADP
cjfa-7412	2	4	finance	finance	PROPN
cjfa-7412	2	5	&	&	CCONJ
cjfa-7412	2	6	accounting	accounting	PROPN
cjfa-7412	2	7	,	,	PUNCT
cjfa-7412	2	8	4(1	4(1	NOUN
cjfa-7412	2	9	)	)	PUNCT
cjfa-7412	2	10	,	,	PUNCT
cjfa-7412	2	11	*	*	PUNCT
cjfa-7412	3	1	cracow	cracow	PROPN
cjfa-7412	3	2	university	university	PROPN
cjfa-7412	3	3	of	of	ADP
cjfa-7412	3	4	economics	economic	NOUN
cjfa-7412	3	5	estimated	estimate	VERB
cjfa-7412	3	6	values	value	NOUN
cjfa-7412	3	7	:	:	PUNCT
cjfa-7412	3	8	the	the	DET
cjfa-7412	3	9	provisions	provision	NOUN
cjfa-7412	3	10	and	and	CCONJ
cjfa-7412	3	11	the	the	DET
cjfa-7412	3	12	write	write	NOUN
cjfa-7412	3	13	-	-	PUNCT
cjfa-7412	3	14	downs	down	NOUN
cjfa-7412	3	15	of	of	ADP
cjfa-7412	3	16	assets	asset	NOUN
cjfa-7412	3	17	as	as	ADP
cjfa-7412	3	18	tools	tool	NOUN
cjfa-7412	3	19	to	to	PART
cjfa-7412	3	20	manipulate	manipulate	VERB
cjfa-7412	3	21	financial	financial	ADJ
cjfa-7412	3	22	results	result	NOUN
cjfa-7412	3	23	of	of	ADP
cjfa-7412	3	24	enterprises	enterprise	NOUN
cjfa-7412	3	25	keywords	keyword	NOUN
cjfa-7412	3	26	:	:	PUNCT
cjfa-7412	3	27	estimated	estimate	VERB
cjfa-7412	3	28	values	value	NOUN
cjfa-7412	3	29	,	,	PUNCT
cjfa-7412	3	30	provisions	provision	NOUN
cjfa-7412	3	31	,	,	PUNCT
cjfa-7412	3	32	write	write	NOUN
cjfa-7412	3	33	-	-	PUNCT
cjfa-7412	3	34	downs	down	NOUN
cjfa-7412	3	35	of	of	ADP
cjfa-7412	3	36	assets	asset	NOUN
cjfa-7412	3	37	,	,	PUNCT
cjfa-7412	3	38	financial	financial	ADJ
cjfa-7412	3	39	result	result	NOUN
cjfa-7412	3	40	.	.	PUNCT
cjfa-7412	4	1	j	j	PROPN
cjfa-7412	4	2	e	e	PROPN
cjfa-7412	4	3	l	l	PROPN
cjfa-7412	4	4	classification	classification	NOUN
cjfa-7412	4	5	:	:	PUNCT
cjfa-7412	4	6	m4	m4	PROPN
cjfa-7412	4	7	.	.	PUNCT
cjfa-7412	5	1	abstract	abstract	NOUN
cjfa-7412	5	2	:	:	PUNCT
cjfa-7412	5	3	the	the	DET
cjfa-7412	5	4	purpose	purpose	NOUN
cjfa-7412	5	5	of	of	ADP
cjfa-7412	5	6	using	use	VERB
cjfa-7412	5	7	estimated	estimate	VERB
cjfa-7412	5	8	values	value	NOUN
cjfa-7412	5	9	such	such	ADJ
cjfa-7412	5	10	as	as	ADP
cjfa-7412	5	11	:	:	PUNCT
cjfa-7412	5	12	provisions	provision	NOUN
cjfa-7412	5	13	and	and	CCONJ
cjfa-7412	5	14	write	write	NOUN
cjfa-7412	5	15	-	-	PUNCT
cjfa-7412	5	16	downs	down	NOUN
cjfa-7412	5	17	of	of	ADP
cjfa-7412	5	18	assets	asset	NOUN
cjfa-7412	5	19	is	be	AUX
cjfa-7412	5	20	to	to	PART
cjfa-7412	5	21	limit	limit	VERB
cjfa-7412	5	22	economic	economic	ADJ
cjfa-7412	5	23	risk	risk	NOUN
cjfa-7412	5	24	.	.	PUNCT
cjfa-7412	6	1	provisions	provision	NOUN
cjfa-7412	6	2	should	should	AUX
cjfa-7412	6	3	protect	protect	VERB
cjfa-7412	6	4	the	the	DET
cjfa-7412	6	5	entity	entity	NOUN
cjfa-7412	6	6	against	against	ADP
cjfa-7412	6	7	the	the	DET
cjfa-7412	6	8	adverse	adverse	ADJ
cjfa-7412	6	9	effects	effect	NOUN
cjfa-7412	6	10	of	of	ADP
cjfa-7412	6	11	future	future	ADJ
cjfa-7412	6	12	economic	economic	ADJ
cjfa-7412	6	13	events	event	NOUN
cjfa-7412	6	14	that	that	PRON
cjfa-7412	6	15	are	be	AUX
cjfa-7412	6	16	possible	possible	ADJ
cjfa-7412	6	17	to	to	PART
cjfa-7412	6	18	predict	predict	VERB
cjfa-7412	6	19	,	,	PUNCT
cjfa-7412	6	20	and	and	CCONJ
cjfa-7412	6	21	the	the	DET
cjfa-7412	6	22	write	write	NOUN
cjfa-7412	6	23	-	-	PUNCT
cjfa-7412	6	24	downs	down	NOUN
cjfa-7412	6	25	of	of	ADP
cjfa-7412	6	26	assets	asset	NOUN
cjfa-7412	6	27	should	should	AUX
cjfa-7412	6	28	protect	protect	VERB
cjfa-7412	6	29	the	the	DET
cjfa-7412	6	30	entity	entity	NOUN
cjfa-7412	6	31	against	against	ADP
cjfa-7412	6	32	overvaluation	overvaluation	NOUN
cjfa-7412	6	33	of	of	ADP
cjfa-7412	6	34	its	its	PRON
cjfa-7412	6	35	assets	asset	NOUN
cjfa-7412	6	36	beyond	beyond	ADP
cjfa-7412	6	37	their	their	PRON
cjfa-7412	6	38	true	true	ADJ
cjfa-7412	6	39	value	value	NOUN
cjfa-7412	6	40	.	.	PUNCT
cjfa-7412	7	1	however	however	ADV
cjfa-7412	7	2	,	,	PUNCT
cjfa-7412	7	3	in	in	ADP
cjfa-7412	7	4	business	business	NOUN
cjfa-7412	7	5	practice	practice	NOUN
cjfa-7412	7	6	,	,	PUNCT
cjfa-7412	7	7	these	these	DET
cjfa-7412	7	8	estimates	estimate	NOUN
cjfa-7412	7	9	,	,	PUNCT
cjfa-7412	7	10	are	be	AUX
cjfa-7412	7	11	often	often	ADV
cjfa-7412	7	12	used	use	VERB
cjfa-7412	7	13	by	by	ADP
cjfa-7412	7	14	the	the	DET
cjfa-7412	7	15	boards	board	NOUN
cjfa-7412	7	16	of	of	ADP
cjfa-7412	7	17	companies	company	NOUN
cjfa-7412	7	18	to	to	PART
cjfa-7412	7	19	manipulate	manipulate	VERB
cjfa-7412	7	20	financial	financial	ADJ
cjfa-7412	7	21	results	result	NOUN
cjfa-7412	7	22	,	,	PUNCT
cjfa-7412	7	23	both	both	PRON
cjfa-7412	7	24	as	as	ADP
cjfa-7412	7	25	a	a	DET
cjfa-7412	7	26	tool	tool	NOUN
cjfa-7412	7	27	to	to	PART
cjfa-7412	7	28	increase	increase	VERB
cjfa-7412	7	29	,	,	PUNCT
cjfa-7412	7	30	as	as	ADV
cjfa-7412	7	31	well	well	ADV
cjfa-7412	7	32	as	as	ADP
cjfa-7412	7	33	to	to	PART
cjfa-7412	7	34	decrease	decrease	VERB
cjfa-7412	7	35	the	the	DET
cjfa-7412	7	36	result	result	NOUN
cjfa-7412	7	37	.	.	PUNCT
cjfa-7412	8	1	the	the	DET
cjfa-7412	8	2	purpose	purpose	NOUN
cjfa-7412	8	3	of	of	ADP
cjfa-7412	8	4	this	this	DET
cjfa-7412	8	5	study	study	NOUN
cjfa-7412	8	6	is	be	AUX
cjfa-7412	8	7	to	to	PART
cjfa-7412	8	8	point	point	VERB
cjfa-7412	8	9	out	out	ADP
cjfa-7412	8	10	the	the	DET
cjfa-7412	8	11	problem	problem	NOUN
cjfa-7412	8	12	of	of	ADP
cjfa-7412	8	13	manipulating	manipulate	VERB
cjfa-7412	8	14	financial	financial	ADJ
cjfa-7412	8	15	results	result	NOUN
cjfa-7412	8	16	of	of	ADP
cjfa-7412	8	17	companies	company	NOUN
cjfa-7412	8	18	through	through	ADP
cjfa-7412	8	19	the	the	DET
cjfa-7412	8	20	use	use	NOUN
cjfa-7412	8	21	of	of	ADP
cjfa-7412	8	22	estimated	estimate	VERB
cjfa-7412	8	23	values	value	NOUN
cjfa-7412	8	24	in	in	ADP
cjfa-7412	8	25	the	the	DET
cjfa-7412	8	26	form	form	NOUN
cjfa-7412	8	27	of	of	ADP
cjfa-7412	8	28	provisions	provision	NOUN
cjfa-7412	8	29	and	and	CCONJ
cjfa-7412	8	30	write	write	NOUN
cjfa-7412	8	31	-	-	PUNCT
cjfa-7412	8	32	downs	down	NOUN
cjfa-7412	8	33	of	of	ADP
cjfa-7412	8	34	assets	asset	NOUN
cjfa-7412	8	35	.	.	PUNCT
cjfa-7412	9	1	it	it	PRON
cjfa-7412	9	2	seems	seem	VERB
cjfa-7412	9	3	that	that	SCONJ
cjfa-7412	9	4	it	it	PRON
cjfa-7412	9	5	should	should	AUX
cjfa-7412	9	6	be	be	AUX
cjfa-7412	9	7	taken	take	VERB
cjfa-7412	9	8	seriously	seriously	ADV
cjfa-7412	9	9	,	,	PUNCT
cjfa-7412	9	10	and	and	CCONJ
cjfa-7412	9	11	considered	consider	VERB
cjfa-7412	9	12	as	as	ADP
cjfa-7412	9	13	one	one	NUM
cjfa-7412	9	14	of	of	ADP
cjfa-7412	9	15	the	the	DET
cjfa-7412	9	16	key	key	ADJ
cjfa-7412	9	17	problems	problem	NOUN
cjfa-7412	9	18	of	of	ADP
cjfa-7412	9	19	the	the	DET
cjfa-7412	9	20	theory	theory	NOUN
cjfa-7412	9	21	,	,	PUNCT
cjfa-7412	9	22	and	and	CCONJ
cjfa-7412	9	23	in	in	ADP
cjfa-7412	9	24	particular	particular	ADJ
cjfa-7412	9	25	the	the	DET
cjfa-7412	9	26	practice	practice	NOUN
cjfa-7412	9	27	of	of	ADP
cjfa-7412	9	28	accounting	accounting	NOUN
cjfa-7412	9	29	.	.	PUNCT
cjfa-7412	10	1	the	the	DET
cjfa-7412	10	2	following	follow	VERB
cjfa-7412	10	3	research	research	NOUN
cjfa-7412	10	4	methods	method	NOUN
cjfa-7412	10	5	have	have	AUX
cjfa-7412	10	6	been	be	AUX
cjfa-7412	10	7	used	use	VERB
cjfa-7412	10	8	:	:	PUNCT
cjfa-7412	10	9	an	an	DET
cjfa-7412	10	10	analysis	analysis	NOUN
cjfa-7412	10	11	of	of	ADP
cjfa-7412	10	12	the	the	DET
cjfa-7412	10	13	literature	literature	NOUN
cjfa-7412	10	14	,	,	PUNCT
cjfa-7412	10	15	an	an	DET
cjfa-7412	10	16	analysis	analysis	NOUN
cjfa-7412	10	17	of	of	ADP
cjfa-7412	10	18	normative	normative	ADJ
cjfa-7412	10	19	acts	act	NOUN
cjfa-7412	10	20	,	,	PUNCT
cjfa-7412	10	21	deduction	deduction	NOUN
cjfa-7412	10	22	method	method	NOUN
cjfa-7412	10	23	and	and	CCONJ
cjfa-7412	10	24	comparison	comparison	NOUN
cjfa-7412	10	25	method	method	NOUN
cjfa-7412	10	26	.	.	PUNCT
cjfa-7412	11	1	date	date	NOUN
cjfa-7412	11	2	of	of	ADP
cjfa-7412	11	3	submission	submission	NOUN
cjfa-7412	11	4	:	:	PUNCT
cjfa-7412	11	5	april	april	PROPN
cjfa-7412	11	6	7	7	NUM
cjfa-7412	11	7	,	,	PUNCT
cjfa-7412	11	8	2015	2015	NUM
cjfa-7412	11	9	;	;	PUNCT
cjfa-7412	11	10	date	date	NOUN
cjfa-7412	11	11	of	of	ADP
cjfa-7412	11	12	acceptance	acceptance	NOUN
cjfa-7412	11	13	:	:	PUNCT
cjfa-7412	11	14	may	may	AUX
cjfa-7412	11	15	10	10	NUM
cjfa-7412	11	16	,	,	PUNCT
cjfa-7412	11	17	2015	2015	NUM
cjfa-7412	11	18	.	.	PUNCT
cjfa-7412	12	1	*	*	PUNCT
cjfa-7412	12	2	contact	contact	NOUN
cjfa-7412	12	3	information	information	NOUN
cjfa-7412	12	4	:	:	PUNCT
cjfa-7412	12	5	stepienk@uek.krakow.pl	stepienk@uek.krakow.pl	PROPN
cjfa-7412	12	6	,	,	PUNCT
cjfa-7412	12	7	financial	financial	ADJ
cjfa-7412	12	8	accounting	accounting	NOUN
cjfa-7412	12	9	depart+48	depart+48	NOUN
cjfa-7412	12	10	12	12	NUM
cjfa-7412	12	11	293	293	NUM
cjfa-7412	12	12	74	74	NUM
cjfa-7412	12	13	16	16	NUM
cjfa-7412	12	14	.	.	PUNCT
cjfa-7412	13	1	158	158	NUM
cjfa-7412	13	2	accounting	accounting	NOUN
cjfa-7412	13	3	plays	play	VERB
cjfa-7412	13	4	an	an	DET
cjfa-7412	13	5	important	important	ADJ
cjfa-7412	13	6	role	role	NOUN
cjfa-7412	13	7	in	in	ADP
cjfa-7412	13	8	economic	economic	ADJ
cjfa-7412	13	9	activity	activity	NOUN
cjfa-7412	13	10	,	,	PUNCT
cjfa-7412	13	11	therefore	therefore	ADV
cjfa-7412	13	12	the	the	DET
cjfa-7412	13	13	information	information	NOUN
cjfa-7412	13	14	produced	produce	VERB
cjfa-7412	13	15	by	by	ADP
cjfa-7412	13	16	this	this	DET
cjfa-7412	13	17	information	information	NOUN
cjfa-7412	13	18	system	system	NOUN
cjfa-7412	13	19	,	,	PUNCT
cjfa-7412	13	20	especially	especially	ADV
cjfa-7412	13	21	its	its	PRON
cjfa-7412	13	22	final	final	ADJ
cjfa-7412	13	23	product	product	NOUN
cjfa-7412	13	24	–	–	PUNCT
cjfa-7412	13	25	a	a	DET
cjfa-7412	13	26	financial	financial	ADJ
cjfa-7412	13	27	statement	statement	NOUN
cjfa-7412	13	28	,	,	PUNCT
cjfa-7412	13	29	must	must	AUX
cjfa-7412	13	30	be	be	AUX
cjfa-7412	13	31	reliable	reliable	ADJ
cjfa-7412	13	32	and	and	CCONJ
cjfa-7412	13	33	credible	credible	ADJ
cjfa-7412	13	34	and	and	CCONJ
cjfa-7412	13	35	thus	thus	ADV
cjfa-7412	13	36	useful	useful	ADJ
cjfa-7412	13	37	.	.	PUNCT
cjfa-7412	14	1	thanks	thank	NOUN
cjfa-7412	14	2	to	to	ADP
cjfa-7412	14	3	the	the	DET
cjfa-7412	14	4	information	information	NOUN
cjfa-7412	14	5	provided	provide	VERB
cjfa-7412	14	6	by	by	ADP
cjfa-7412	14	7	accounting	account	VERB
cjfa-7412	14	8	in	in	ADP
cjfa-7412	14	9	the	the	DET
cjfa-7412	14	10	form	form	NOUN
cjfa-7412	14	11	of	of	ADP
cjfa-7412	14	12	financial	financial	ADJ
cjfa-7412	14	13	statements	statement	NOUN
cjfa-7412	14	14	a	a	DET
cjfa-7412	14	15	variety	variety	NOUN
cjfa-7412	14	16	of	of	ADP
cjfa-7412	14	17	economic	economic	ADJ
cjfa-7412	14	18	decisions	decision	NOUN
cjfa-7412	14	19	are	be	AUX
cjfa-7412	14	20	made	make	VERB
cjfa-7412	14	21	by	by	ADP
cjfa-7412	14	22	numerous	numerous	ADJ
cjfa-7412	14	23	users	user	NOUN
cjfa-7412	14	24	of	of	ADP
cjfa-7412	14	25	these	these	DET
cjfa-7412	14	26	statements	statement	NOUN
cjfa-7412	14	27	.	.	PUNCT
cjfa-7412	15	1	through	through	ADP
cjfa-7412	15	2	the	the	DET
cjfa-7412	15	3	spectrum	spectrum	NOUN
cjfa-7412	15	4	of	of	ADP
cjfa-7412	15	5	financial	financial	ADJ
cjfa-7412	15	6	statements	statement	NOUN
cjfa-7412	15	7	of	of	ADP
cjfa-7412	15	8	enterprises	enterprise	NOUN
cjfa-7412	15	9	are	be	AUX
cjfa-7412	15	10	evaluated	evaluate	VERB
cjfa-7412	15	11	,	,	PUNCT
cjfa-7412	15	12	differentiated	differentiated	ADJ
cjfa-7412	15	13	and	and	CCONJ
cjfa-7412	15	14	positioned	position	VERB
cjfa-7412	15	15	by	by	ADP
cjfa-7412	15	16	society	society	NOUN
cjfa-7412	15	17	.	.	PUNCT
cjfa-7412	16	1	for	for	ADP
cjfa-7412	16	2	this	this	DET
cjfa-7412	16	3	reason	reason	NOUN
cjfa-7412	16	4	,	,	PUNCT
cjfa-7412	16	5	a	a	DET
cjfa-7412	16	6	wide	wide	ADJ
cjfa-7412	16	7	range	range	NOUN
cjfa-7412	16	8	of	of	ADP
cjfa-7412	16	9	users	user	NOUN
cjfa-7412	16	10	of	of	ADP
cjfa-7412	16	11	accounting	accounting	NOUN
cjfa-7412	16	12	expects	expect	VERB
cjfa-7412	16	13	that	that	SCONJ
cjfa-7412	16	14	accounting	accounting	NOUN
cjfa-7412	16	15	will	will	AUX
cjfa-7412	16	16	present	present	VERB
cjfa-7412	16	17	a	a	DET
cjfa-7412	16	18	true	true	ADJ
cjfa-7412	16	19	picture	picture	NOUN
cjfa-7412	16	20	of	of	ADP
cjfa-7412	16	21	the	the	DET
cjfa-7412	16	22	financial	financial	ADJ
cjfa-7412	16	23	position	position	NOUN
cjfa-7412	16	24	of	of	ADP
cjfa-7412	16	25	a	a	DET
cjfa-7412	16	26	company	company	NOUN
cjfa-7412	16	27	and	and	CCONJ
cjfa-7412	16	28	make	make	VERB
cjfa-7412	16	29	a	a	DET
cjfa-7412	16	30	reliable	reliable	ADJ
cjfa-7412	16	31	measurement	measurement	NOUN
cjfa-7412	16	32	of	of	ADP
cjfa-7412	16	33	the	the	DET
cjfa-7412	16	34	financial	financial	ADJ
cjfa-7412	16	35	result	result	NOUN
cjfa-7412	16	36	.	.	PUNCT
cjfa-7412	17	1	contrary	contrary	ADJ
cjfa-7412	17	2	to	to	ADP
cjfa-7412	17	3	the	the	DET
cjfa-7412	17	4	expectations	expectation	NOUN
cjfa-7412	17	5	of	of	ADP
cjfa-7412	17	6	its	its	PRON
cjfa-7412	17	7	users	user	NOUN
cjfa-7412	17	8	accounting	account	VERB
cjfa-7412	17	9	,	,	PUNCT
cjfa-7412	17	10	especially	especially	ADV
cjfa-7412	17	11	financial	financial	ADJ
cjfa-7412	17	12	reporting	reporting	NOUN
cjfa-7412	17	13	,	,	PUNCT
cjfa-7412	17	14	does	do	AUX
cjfa-7412	17	15	not	not	PART
cjfa-7412	17	16	always	always	ADV
cjfa-7412	17	17	provide	provide	VERB
cjfa-7412	17	18	strictly	strictly	ADV
cjfa-7412	17	19	consistent	consistent	ADJ
cjfa-7412	17	20	with	with	ADP
cjfa-7412	17	21	the	the	DET
cjfa-7412	17	22	current	current	ADJ
cjfa-7412	17	23	state	state	NOUN
cjfa-7412	17	24	information	information	NOUN
cjfa-7412	17	25	,	,	PUNCT
cjfa-7412	17	26	on	on	ADP
cjfa-7412	17	27	the	the	DET
cjfa-7412	17	28	condition	condition	NOUN
cjfa-7412	17	29	of	of	ADP
cjfa-7412	17	30	assets	asset	NOUN
cjfa-7412	17	31	and	and	CCONJ
cjfa-7412	17	32	capital	capital	NOUN
cjfa-7412	17	33	and	and	CCONJ
cjfa-7412	17	34	the	the	DET
cjfa-7412	17	35	results	result	NOUN
cjfa-7412	17	36	of	of	ADP
cjfa-7412	17	37	economic	economic	ADJ
cjfa-7412	17	38	activities	activity	NOUN
cjfa-7412	17	39	of	of	ADP
cjfa-7412	17	40	an	an	DET
cjfa-7412	17	41	enterprise	enterprise	NOUN
cjfa-7412	17	42	.	.	PUNCT
cjfa-7412	18	1	the	the	DET
cjfa-7412	18	2	reason	reason	NOUN
cjfa-7412	18	3	for	for	ADP
cjfa-7412	18	4	this	this	PRON
cjfa-7412	18	5	,	,	PUNCT
cjfa-7412	18	6	is	be	AUX
cjfa-7412	18	7	the	the	DET
cjfa-7412	18	8	use	use	NOUN
cjfa-7412	18	9	of	of	ADP
cjfa-7412	18	10	estimates	estimate	NOUN
cjfa-7412	18	11	in	in	ADP
cjfa-7412	18	12	the	the	DET
cjfa-7412	18	13	form	form	NOUN
cjfa-7412	18	14	of	of	ADP
cjfa-7412	18	15	provisions	provision	NOUN
cjfa-7412	18	16	and	and	CCONJ
cjfa-7412	18	17	write	write	NOUN
cjfa-7412	18	18	-	-	PUNCT
cjfa-7412	18	19	downs	down	NOUN
cjfa-7412	18	20	of	of	ADP
cjfa-7412	18	21	assets	asset	NOUN
cjfa-7412	18	22	of	of	ADP
cjfa-7412	18	23	a	a	DET
cjfa-7412	18	24	company	company	NOUN
cjfa-7412	18	25	.	.	PUNCT
cjfa-7412	19	1	in	in	ADP
cjfa-7412	19	2	order	order	NOUN
cjfa-7412	19	3	to	to	PART
cjfa-7412	19	4	minimize	minimize	VERB
cjfa-7412	19	5	economic	economic	ADJ
cjfa-7412	19	6	risk	risk	NOUN
cjfa-7412	19	7	,	,	PUNCT
cjfa-7412	19	8	accounting	accounting	NOUN
cjfa-7412	19	9	permits	permit	VERB
cjfa-7412	19	10	the	the	DET
cjfa-7412	19	11	taking	taking	NOUN
cjfa-7412	19	12	of	of	ADP
cjfa-7412	19	13	preemptive	preemptive	ADJ
cjfa-7412	19	14	actions	action	NOUN
cjfa-7412	19	15	.	.	PUNCT
cjfa-7412	20	1	these	these	DET
cjfa-7412	20	2	actions	action	NOUN
cjfa-7412	20	3	are	be	AUX
cjfa-7412	20	4	based	base	VERB
cjfa-7412	20	5	on	on	ADP
cjfa-7412	20	6	estimated	estimate	VERB
cjfa-7412	20	7	values	value	NOUN
cjfa-7412	20	8	,	,	PUNCT
cjfa-7412	20	9	which	which	PRON
cjfa-7412	20	10	can	can	AUX
cjfa-7412	20	11	vary	vary	VERB
cjfa-7412	20	12	from	from	ADP
cjfa-7412	20	13	actual	actual	ADJ
cjfa-7412	20	14	values	value	NOUN
cjfa-7412	20	15	,	,	PUNCT
cjfa-7412	20	16	however	however	ADV
cjfa-7412	20	17	they	they	PRON
cjfa-7412	20	18	are	be	AUX
cjfa-7412	20	19	intended	intend	VERB
cjfa-7412	20	20	to	to	PART
cjfa-7412	20	21	protect	protect	VERB
cjfa-7412	20	22	an	an	DET
cjfa-7412	20	23	entity	entity	NOUN
cjfa-7412	20	24	against	against	ADP
cjfa-7412	20	25	any	any	DET
cjfa-7412	20	26	loss	loss	NOUN
cjfa-7412	20	27	,	,	PUNCT
cjfa-7412	20	28	negative	negative	ADJ
cjfa-7412	20	29	effects	effect	NOUN
cjfa-7412	20	30	of	of	ADP
cjfa-7412	20	31	other	other	ADJ
cjfa-7412	20	32	foreseeable	foreseeable	ADJ
cjfa-7412	20	33	economic	economic	ADJ
cjfa-7412	20	34	events	event	NOUN
cjfa-7412	20	35	or	or	CCONJ
cjfa-7412	20	36	over	over	ADP
cjfa-7412	20	37	estimating	estimate	VERB
cjfa-7412	20	38	the	the	DET
cjfa-7412	20	39	value	value	NOUN
cjfa-7412	20	40	of	of	ADP
cjfa-7412	20	41	assets	asset	NOUN
cjfa-7412	20	42	.	.	PUNCT
cjfa-7412	21	1	among	among	ADP
cjfa-7412	21	2	these	these	DET
cjfa-7412	21	3	protective	protective	ADJ
cjfa-7412	21	4	measures	measure	NOUN
cjfa-7412	21	5	,	,	PUNCT
cjfa-7412	21	6	which	which	PRON
cjfa-7412	21	7	are	be	AUX
cjfa-7412	21	8	based	base	VERB
cjfa-7412	21	9	on	on	ADP
cjfa-7412	21	10	estimated	estimate	VERB
cjfa-7412	21	11	values	value	NOUN
cjfa-7412	21	12	,	,	PUNCT
cjfa-7412	21	13	it	it	PRON
cjfa-7412	21	14	is	be	AUX
cjfa-7412	21	15	worth	worth	ADJ
cjfa-7412	21	16	to	to	PART
cjfa-7412	21	17	mention	mention	VERB
cjfa-7412	21	18	the	the	DET
cjfa-7412	21	19	creation	creation	NOUN
cjfa-7412	21	20	of	of	ADP
cjfa-7412	21	21	provisions	provision	NOUN
cjfa-7412	21	22	and	and	CCONJ
cjfa-7412	21	23	impairment	impairment	ADJ
cjfa-7412	21	24	losses	loss	NOUN
cjfa-7412	21	25	of	of	ADP
cjfa-7412	21	26	a	a	DET
cjfa-7412	21	27	company	company	NOUN
cjfa-7412	21	28	’s	’s	PART
cjfa-7412	21	29	assets	asset	NOUN
cjfa-7412	21	30	(	(	PUNCT
cjfa-7412	21	31	micherda	micherda	PROPN
cjfa-7412	21	32	2006	2006	NUM
cjfa-7412	21	33	,	,	PUNCT
cjfa-7412	21	34	113	113	NUM
cjfa-7412	21	35	)	)	PUNCT
cjfa-7412	21	36	.	.	PUNCT
cjfa-7412	22	1	the	the	DET
cjfa-7412	22	2	use	use	NOUN
cjfa-7412	22	3	of	of	ADP
cjfa-7412	22	4	estimated	estimate	VERB
cjfa-7412	22	5	values	value	NOUN
cjfa-7412	22	6	ought	ought	AUX
cjfa-7412	22	7	to	to	PART
cjfa-7412	22	8	protect	protect	VERB
cjfa-7412	22	9	a	a	DET
cjfa-7412	22	10	business	business	NOUN
cjfa-7412	22	11	entity	entity	NOUN
cjfa-7412	22	12	against	against	ADP
cjfa-7412	22	13	economic	economic	ADJ
cjfa-7412	22	14	risks	risk	NOUN
cjfa-7412	22	15	,	,	PUNCT
cjfa-7412	22	16	however	however	ADV
cjfa-7412	22	17	,	,	PUNCT
cjfa-7412	22	18	in	in	ADP
cjfa-7412	22	19	practice	practice	NOUN
cjfa-7412	22	20	,	,	PUNCT
cjfa-7412	22	21	estimated	estimate	VERB
cjfa-7412	22	22	values	value	NOUN
cjfa-7412	22	23	are	be	AUX
cjfa-7412	22	24	often	often	ADV
cjfa-7412	22	25	used	use	VERB
cjfa-7412	22	26	to	to	PART
cjfa-7412	22	27	manipulate	manipulate	VERB
cjfa-7412	22	28	financial	financial	ADJ
cjfa-7412	22	29	results	result	NOUN
cjfa-7412	22	30	of	of	ADP
cjfa-7412	22	31	companies	company	NOUN
cjfa-7412	22	32	.	.	PUNCT
cjfa-7412	23	1	managers	manager	NOUN
cjfa-7412	23	2	of	of	ADP
cjfa-7412	23	3	companies	company	NOUN
cjfa-7412	23	4	use	use	VERB
cjfa-7412	23	5	provisions	provision	NOUN
cjfa-7412	23	6	or	or	CCONJ
cjfa-7412	23	7	write	write	NOUN
cjfa-7412	23	8	-	-	PUNCT
cjfa-7412	23	9	downs	down	NOUN
cjfa-7412	23	10	of	of	ADP
cjfa-7412	23	11	assets	asset	NOUN
cjfa-7412	23	12	to	to	PART
cjfa-7412	23	13	create	create	VERB
cjfa-7412	23	14	virtual	virtual	ADJ
cjfa-7412	23	15	profits	profit	NOUN
cjfa-7412	23	16	or	or	CCONJ
cjfa-7412	23	17	to	to	PART
cjfa-7412	23	18	reduce	reduce	VERB
cjfa-7412	23	19	high	high	ADJ
cjfa-7412	23	20	losses	loss	NOUN
cjfa-7412	23	21	,	,	PUNCT
cjfa-7412	23	22	depending	depend	VERB
cjfa-7412	23	23	on	on	ADP
cjfa-7412	23	24	the	the	DET
cjfa-7412	23	25	circumstances	circumstance	NOUN
cjfa-7412	23	26	.	.	PUNCT
cjfa-7412	24	1	for	for	ADP
cjfa-7412	24	2	this	this	DET
cjfa-7412	24	3	reason	reason	NOUN
cjfa-7412	24	4	,	,	PUNCT
cjfa-7412	24	5	the	the	DET
cjfa-7412	24	6	recipients	recipient	NOUN
cjfa-7412	24	7	of	of	ADP
cjfa-7412	24	8	financial	financial	ADJ
cjfa-7412	24	9	statements	statement	NOUN
cjfa-7412	24	10	should	should	AUX
cjfa-7412	24	11	be	be	AUX
cjfa-7412	24	12	aware	aware	ADJ
cjfa-7412	24	13	of	of	ADP
cjfa-7412	24	14	this	this	DET
cjfa-7412	24	15	problem	problem	NOUN
cjfa-7412	24	16	and	and	CCONJ
cjfa-7412	24	17	explore	explore	VERB
cjfa-7412	24	18	reporting	report	VERB
cjfa-7412	24	19	information	information	NOUN
cjfa-7412	24	20	on	on	ADP
cjfa-7412	24	21	estimated	estimate	VERB
cjfa-7412	24	22	values	value	NOUN
cjfa-7412	24	23	used	use	VERB
cjfa-7412	24	24	in	in	ADP
cjfa-7412	24	25	subsequent	subsequent	ADJ
cjfa-7412	24	26	reporting	reporting	NOUN
cjfa-7412	24	27	periods	period	NOUN
cjfa-7412	24	28	.	.	PUNCT
cjfa-7412	25	1	the	the	DET
cjfa-7412	25	2	purpose	purpose	NOUN
cjfa-7412	25	3	of	of	ADP
cjfa-7412	25	4	this	this	DET
cjfa-7412	25	5	study	study	NOUN
cjfa-7412	25	6	is	be	AUX
cjfa-7412	25	7	to	to	PART
cjfa-7412	25	8	point	point	VERB
cjfa-7412	25	9	out	out	ADP
cjfa-7412	25	10	the	the	DET
cjfa-7412	25	11	problem	problem	NOUN
cjfa-7412	25	12	of	of	ADP
cjfa-7412	25	13	manipulating	manipulate	VERB
cjfa-7412	25	14	financial	financial	ADJ
cjfa-7412	25	15	results	result	NOUN
cjfa-7412	25	16	of	of	ADP
cjfa-7412	25	17	companies	company	NOUN
cjfa-7412	25	18	through	through	ADP
cjfa-7412	25	19	the	the	DET
cjfa-7412	25	20	use	use	NOUN
cjfa-7412	25	21	of	of	ADP
cjfa-7412	25	22	estimated	estimate	VERB
cjfa-7412	25	23	values	value	NOUN
cjfa-7412	25	24	in	in	ADP
cjfa-7412	25	25	the	the	DET
cjfa-7412	25	26	form	form	NOUN
cjfa-7412	25	27	of	of	ADP
cjfa-7412	25	28	provisions	provision	NOUN
cjfa-7412	25	29	and	and	CCONJ
cjfa-7412	25	30	write	write	NOUN
cjfa-7412	25	31	-	-	PUNCT
cjfa-7412	25	32	downs	down	NOUN
cjfa-7412	25	33	of	of	ADP
cjfa-7412	25	34	assets	asset	NOUN
cjfa-7412	25	35	.	.	PUNCT
cjfa-7412	26	1	it	it	PRON
cjfa-7412	26	2	seems	seem	VERB
cjfa-7412	26	3	that	that	SCONJ
cjfa-7412	26	4	it	it	PRON
cjfa-7412	26	5	should	should	AUX
cjfa-7412	26	6	be	be	AUX
cjfa-7412	26	7	taken	take	VERB
cjfa-7412	26	8	seriously	seriously	ADV
cjfa-7412	26	9	,	,	PUNCT
cjfa-7412	26	10	and	and	CCONJ
cjfa-7412	26	11	considered	consider	VERB
cjfa-7412	26	12	as	as	ADP
cjfa-7412	26	13	one	one	NUM
cjfa-7412	26	14	of	of	ADP
cjfa-7412	26	15	the	the	DET
cjfa-7412	26	16	key	key	ADJ
cjfa-7412	26	17	problems	problem	NOUN
cjfa-7412	26	18	of	of	ADP
cjfa-7412	26	19	the	the	DET
cjfa-7412	26	20	theory	theory	NOUN
cjfa-7412	26	21	,	,	PUNCT
cjfa-7412	26	22	and	and	CCONJ
cjfa-7412	26	23	in	in	ADP
cjfa-7412	26	24	particular	particular	ADJ
cjfa-7412	26	25	the	the	DET
cjfa-7412	26	26	practice	practice	NOUN
cjfa-7412	26	27	of	of	ADP
cjfa-7412	26	28	accounting	accounting	NOUN
cjfa-7412	26	29	.	.	PUNCT
cjfa-7412	27	1	estimated	estimate	VERB
cjfa-7412	27	2	values	value	NOUN
cjfa-7412	27	3	:	:	PUNCT
cjfa-7412	27	4	the	the	DET
cjfa-7412	27	5	provisions	provision	NOUN
cjfa-7412	27	6	and	and	CCONJ
cjfa-7412	27	7	the	the	DET
cjfa-7412	27	8	write	write	NOUN
cjfa-7412	27	9	-	-	PUNCT
cjfa-7412	27	10	downs	down	NOUN
cjfa-7412	27	11	…	…	PUNCT
cjfa-7412	27	12	159	159	NUM
cjfa-7412	27	13	the	the	DET
cjfa-7412	27	14	following	follow	VERB
cjfa-7412	27	15	research	research	NOUN
cjfa-7412	27	16	methods	method	NOUN
cjfa-7412	27	17	have	have	AUX
cjfa-7412	27	18	been	be	AUX
cjfa-7412	27	19	used	use	VERB
cjfa-7412	27	20	:	:	PUNCT
cjfa-7412	27	21	an	an	DET
cjfa-7412	27	22	analysis	analysis	NOUN
cjfa-7412	27	23	of	of	ADP
cjfa-7412	27	24	the	the	DET
cjfa-7412	27	25	literature	literature	NOUN
cjfa-7412	27	26	,	,	PUNCT
cjfa-7412	27	27	an	an	DET
cjfa-7412	27	28	analysis	analysis	NOUN
cjfa-7412	27	29	of	of	ADP
cjfa-7412	27	30	normative	normative	ADJ
cjfa-7412	27	31	acts	act	NOUN
cjfa-7412	27	32	,	,	PUNCT
cjfa-7412	27	33	deduction	deduction	NOUN
cjfa-7412	27	34	method	method	NOUN
cjfa-7412	27	35	and	and	CCONJ
cjfa-7412	27	36	comparison	comparison	NOUN
cjfa-7412	27	37	method	method	NOUN
cjfa-7412	27	38	.	.	PUNCT
cjfa-7412	28	1	provisions	provision	NOUN
cjfa-7412	28	2	are	be	AUX
cjfa-7412	28	3	an	an	DET
cjfa-7412	28	4	economic	economic	ADJ
cjfa-7412	28	5	category	category	NOUN
cjfa-7412	28	6	of	of	ADP
cjfa-7412	28	7	very	very	ADV
cjfa-7412	28	8	many	many	ADJ
cjfa-7412	28	9	controversies	controversy	NOUN
cjfa-7412	28	10	related	relate	VERB
cjfa-7412	28	11	to	to	ADP
cjfa-7412	28	12	both	both	CCONJ
cjfa-7412	28	13	the	the	DET
cjfa-7412	28	14	method	method	NOUN
cjfa-7412	28	15	of	of	ADP
cjfa-7412	28	16	their	their	PRON
cjfa-7412	28	17	classification	classification	NOUN
cjfa-7412	28	18	in	in	ADP
cjfa-7412	28	19	the	the	DET
cjfa-7412	28	20	balance	balance	NOUN
cjfa-7412	28	21	sheet	sheet	NOUN
cjfa-7412	28	22	,	,	PUNCT
cjfa-7412	28	23	as	as	ADV
cjfa-7412	28	24	well	well	ADV
cjfa-7412	28	25	as	as	ADP
cjfa-7412	28	26	the	the	DET
cjfa-7412	28	27	method	method	NOUN
cjfa-7412	28	28	of	of	ADP
cjfa-7412	28	29	their	their	PRON
cjfa-7412	28	30	valuation	valuation	NOUN
cjfa-7412	28	31	.	.	PUNCT
cjfa-7412	29	1	provisions	provision	NOUN
cjfa-7412	29	2	in	in	ADP
cjfa-7412	29	3	the	the	DET
cjfa-7412	29	4	balance	balance	NOUN
cjfa-7412	29	5	sheets	sheet	NOUN
cjfa-7412	29	6	are	be	AUX
cjfa-7412	29	7	displayed	display	VERB
cjfa-7412	29	8	as	as	ADP
cjfa-7412	29	9	one	one	NUM
cjfa-7412	29	10	of	of	ADP
cjfa-7412	29	11	the	the	DET
cjfa-7412	29	12	liabilities	liability	NOUN
cjfa-7412	29	13	.	.	PUNCT
cjfa-7412	30	1	they	they	PRON
cjfa-7412	30	2	are	be	AUX
cjfa-7412	30	3	a	a	DET
cjfa-7412	30	4	way	way	NOUN
cjfa-7412	30	5	to	to	PART
cjfa-7412	30	6	finance	finance	VERB
cjfa-7412	30	7	the	the	DET
cjfa-7412	30	8	assets	asset	NOUN
cjfa-7412	30	9	of	of	ADP
cjfa-7412	30	10	a	a	DET
cjfa-7412	30	11	company	company	NOUN
cjfa-7412	30	12	.	.	PUNCT
cjfa-7412	31	1	however	however	ADV
cjfa-7412	31	2	,	,	PUNCT
cjfa-7412	31	3	this	this	PRON
cjfa-7412	31	4	is	be	AUX
cjfa-7412	31	5	a	a	DET
cjfa-7412	31	6	specific	specific	ADJ
cjfa-7412	31	7	type	type	NOUN
cjfa-7412	31	8	of	of	ADP
cjfa-7412	31	9	financing	financing	NOUN
cjfa-7412	31	10	that	that	PRON
cjfa-7412	31	11	can	can	AUX
cjfa-7412	31	12	theoretically	theoretically	ADV
cjfa-7412	31	13	be	be	AUX
cjfa-7412	31	14	treated	treat	VERB
cjfa-7412	31	15	both	both	PRON
cjfa-7412	31	16	as	as	ADP
cjfa-7412	31	17	its	its	PRON
cjfa-7412	31	18	own	own	ADJ
cjfa-7412	31	19	source	source	NOUN
cjfa-7412	31	20	of	of	ADP
cjfa-7412	31	21	funding	funding	NOUN
cjfa-7412	31	22	–	–	PUNCT
cjfa-7412	31	23	an	an	DET
cjfa-7412	31	24	element	element	NOUN
cjfa-7412	31	25	of	of	ADP
cjfa-7412	31	26	equity	equity	NOUN
cjfa-7412	31	27	,	,	PUNCT
cjfa-7412	31	28	as	as	ADV
cjfa-7412	31	29	well	well	ADV
cjfa-7412	31	30	as	as	ADP
cjfa-7412	31	31	an	an	DET
cjfa-7412	31	32	outside	outside	ADJ
cjfa-7412	31	33	source	source	NOUN
cjfa-7412	31	34	of	of	ADP
cjfa-7412	31	35	financprovisions	financprovision	NOUN
cjfa-7412	31	36	are	be	AUX
cjfa-7412	31	37	a	a	DET
cjfa-7412	31	38	source	source	NOUN
cjfa-7412	31	39	of	of	ADP
cjfa-7412	31	40	financing	financing	NOUN
cjfa-7412	31	41	of	of	ADP
cjfa-7412	31	42	company	company	NOUN
cjfa-7412	31	43	’s	’s	PART
cjfa-7412	31	44	assets	asset	NOUN
cjfa-7412	31	45	,	,	PUNCT
cjfa-7412	31	46	contributing	contribute	VERB
cjfa-7412	31	47	at	at	ADP
cjfa-7412	31	48	the	the	DET
cjfa-7412	31	49	moment	moment	NOUN
cjfa-7412	31	50	of	of	ADP
cjfa-7412	31	51	their	their	PRON
cjfa-7412	31	52	creation	creation	NOUN
cjfa-7412	31	53	to	to	ADP
cjfa-7412	31	54	costs	cost	NOUN
cjfa-7412	31	55	and	and	CCONJ
cjfa-7412	31	56	hence	hence	ADV
cjfa-7412	31	57	lower	low	ADJ
cjfa-7412	31	58	profits	profit	NOUN
cjfa-7412	31	59	of	of	ADP
cjfa-7412	31	60	a	a	DET
cjfa-7412	31	61	company	company	NOUN
cjfa-7412	31	62	and	and	CCONJ
cjfa-7412	31	63	so	so	ADV
cjfa-7412	31	64	provisions	provision	NOUN
cjfa-7412	31	65	can	can	AUX
cjfa-7412	31	66	be	be	AUX
cjfa-7412	31	67	treated	treat	VERB
cjfa-7412	31	68	as	as	ADP
cjfa-7412	31	69	part	part	NOUN
cjfa-7412	31	70	of	of	ADP
cjfa-7412	31	71	equity	equity	NOUN
cjfa-7412	31	72	.	.	PUNCT
cjfa-7412	32	1	if	if	SCONJ
cjfa-7412	32	2	the	the	DET
cjfa-7412	32	3	provisions	provision	NOUN
cjfa-7412	32	4	are	be	AUX
cjfa-7412	32	5	not	not	PART
cjfa-7412	32	6	used	use	VERB
cjfa-7412	32	7	,	,	PUNCT
cjfa-7412	32	8	they	they	PRON
cjfa-7412	32	9	are	be	AUX
cjfa-7412	32	10	dissolved	dissolve	VERB
cjfa-7412	32	11	,	,	PUNCT
cjfa-7412	32	12	which	which	PRON
cjfa-7412	32	13	usually	usually	ADV
cjfa-7412	32	14	results	result	VERB
cjfa-7412	32	15	in	in	ADP
cjfa-7412	32	16	an	an	DET
cjfa-7412	32	17	increase	increase	NOUN
cjfa-7412	32	18	in	in	ADP
cjfa-7412	32	19	revenues	revenue	NOUN
cjfa-7412	32	20	and	and	CCONJ
cjfa-7412	32	21	thus	thus	ADV
cjfa-7412	32	22	an	an	DET
cjfa-7412	32	23	increase	increase	NOUN
cjfa-7412	32	24	in	in	ADP
cjfa-7412	32	25	„	„	PUNCT
cjfa-7412	32	26	represent	represent	VERB
cjfa-7412	32	27	the	the	DET
cjfa-7412	32	28	equivalent	equivalent	NOUN
cjfa-7412	32	29	of	of	ADP
cjfa-7412	32	30	assets	asset	NOUN
cjfa-7412	32	31	accumulated	accumulate	VERB
cjfa-7412	32	32	during	during	ADP
cjfa-7412	32	33	a	a	DET
cjfa-7412	32	34	given	give	VERB
cjfa-7412	32	35	period	period	NOUN
cjfa-7412	32	36	to	to	PART
cjfa-7412	32	37	cover	cover	VERB
cjfa-7412	32	38	expected	expect	VERB
cjfa-7412	32	39	losses	loss	NOUN
cjfa-7412	32	40	,	,	PUNCT
cjfa-7412	32	41	costs	cost	NOUN
cjfa-7412	32	42	,	,	PUNCT
cjfa-7412	32	43	liabilities	liability	NOUN
cjfa-7412	32	44	,	,	PUNCT
cjfa-7412	32	45	etc	etc	X
cjfa-7412	32	46	.	.	X
cjfa-7412	32	47	cut	cut	VERB
cjfa-7412	32	48	backs	back	NOUN
cjfa-7412	32	49	of	of	ADP
cjfa-7412	32	50	assets	asset	NOUN
cjfa-7412	32	51	.	.	PUNCT
cjfa-7412	33	1	estimating	estimate	VERB
cjfa-7412	33	2	the	the	DET
cjfa-7412	33	3	expected	expect	VERB
cjfa-7412	33	4	,	,	PUNCT
cjfa-7412	33	5	but	but	CCONJ
cjfa-7412	33	6	uninfluenced	uninfluence	VERB
cjfa-7412	33	7	by	by	ADP
cjfa-7412	33	8	the	the	DET
cjfa-7412	33	9	company	company	NOUN
cjfa-7412	33	10	,	,	PUNCT
cjfa-7412	33	11	loss	loss	NOUN
cjfa-7412	33	12	of	of	ADP
cjfa-7412	33	13	assets	asset	NOUN
cjfa-7412	33	14	,	,	PUNCT
cjfa-7412	33	15	guarantees	guarantee	VERB
cjfa-7412	33	16	the	the	DET
cjfa-7412	33	17	company	company	NOUN
cjfa-7412	33	18	will	will	AUX
cjfa-7412	33	19	keep	keep	VERB
cjfa-7412	33	20	its	its	PRON
cjfa-7412	33	21	equity	equity	NOUN
cjfa-7412	33	22	,	,	PUNCT
cjfa-7412	33	23	reproducing	reproduce	VERB
cjfa-7412	33	24	–	–	PUNCT
cjfa-7412	33	25	from	from	ADP
cjfa-7412	33	26	period	period	NOUN
cjfa-7412	33	27	to	to	ADP
cjfa-7412	33	28	period	period	NOUN
cjfa-7412	33	29	–	–	PUNCT
cjfa-7412	33	30	its	its	PRON
cjfa-7412	33	31	net	net	ADJ
cjfa-7412	33	32	assets	asset	NOUN
cjfa-7412	33	33	.	.	PUNCT
cjfa-7412	34	1	this	this	PRON
cjfa-7412	34	2	directly	directly	ADV
cjfa-7412	34	3	protects	protect	VERB
cjfa-7412	34	4	the	the	DET
cjfa-7412	34	5	rights	right	NOUN
cjfa-7412	34	6	and	and	CCONJ
cjfa-7412	34	7	interests	interest	NOUN
cjfa-7412	34	8	of	of	ADP
cjfa-7412	34	9	the	the	DET
cjfa-7412	34	10	owners	owner	NOUN
cjfa-7412	34	11	of	of	ADP
cjfa-7412	34	12	capital	capital	NOUN
cjfa-7412	34	13	,	,	PUNCT
cjfa-7412	34	14	making	make	VERB
cjfa-7412	34	15	it	it	PRON
cjfa-7412	34	16	easier	easy	ADJ
cjfa-7412	34	17	for	for	SCONJ
cjfa-7412	34	18	managers	manager	NOUN
cjfa-7412	34	19	to	to	PART
cjfa-7412	34	20	facilitate	facilitate	VERB
cjfa-7412	34	21	the	the	DET
cjfa-7412	34	22	going	go	VERB
cjfa-7412	34	23	concern	concern	NOUN
cjfa-7412	34	24	principle	principle	NOUN
cjfa-7412	34	25	”	"	PUNCT
cjfa-7412	34	26	.	.	PUNCT
cjfa-7412	35	1	it	it	PRON
cjfa-7412	35	2	is	be	AUX
cjfa-7412	35	3	worth	worth	ADJ
cjfa-7412	35	4	noting	note	VERB
cjfa-7412	35	5	that	that	SCONJ
cjfa-7412	35	6	,	,	PUNCT
cjfa-7412	35	7	without	without	ADP
cjfa-7412	35	8	the	the	DET
cjfa-7412	35	9	creation	creation	NOUN
cjfa-7412	35	10	of	of	ADP
cjfa-7412	35	11	provisions	provision	NOUN
cjfa-7412	35	12	an	an	DET
cjfa-7412	35	13	increase	increase	NOUN
cjfa-7412	35	14	in	in	ADP
cjfa-7412	35	15	profits	profit	NOUN
cjfa-7412	35	16	in	in	ADP
cjfa-7412	35	17	a	a	DET
cjfa-7412	35	18	given	give	VERB
cjfa-7412	35	19	reporting	reporting	NOUN
cjfa-7412	35	20	period	period	NOUN
cjfa-7412	35	21	could	could	AUX
cjfa-7412	35	22	occur	occur	VERB
cjfa-7412	35	23	,	,	PUNCT
cjfa-7412	35	24	which	which	PRON
cjfa-7412	35	25	in	in	ADP
cjfa-7412	35	26	turn	turn	NOUN
cjfa-7412	35	27	could	could	AUX
cjfa-7412	35	28	lead	lead	VERB
cjfa-7412	35	29	to	to	ADP
cjfa-7412	35	30	an	an	DET
cjfa-7412	35	31	“	"	PUNCT
cjfa-7412	35	32	exit	exit	NOUN
cjfa-7412	35	33	”	"	PUNCT
cjfa-7412	35	34	of	of	ADP
cjfa-7412	35	35	a	a	DET
cjfa-7412	35	36	part	part	NOUN
cjfa-7412	35	37	of	of	ADP
cjfa-7412	35	38	the	the	DET
cjfa-7412	35	39	assets	asset	NOUN
cjfa-7412	35	40	(	(	PUNCT
cjfa-7412	35	41	cash	cash	NOUN
cjfa-7412	35	42	assets	asset	NOUN
cjfa-7412	35	43	)	)	PUNCT
cjfa-7412	35	44	from	from	ADP
cjfa-7412	35	45	the	the	DET
cjfa-7412	35	46	company	company	NOUN
cjfa-7412	35	47	,	,	PUNCT
cjfa-7412	35	48	in	in	ADP
cjfa-7412	35	49	the	the	DET
cjfa-7412	35	50	form	form	NOUN
cjfa-7412	35	51	of	of	ADP
cjfa-7412	35	52	paid	pay	VERB
cjfa-7412	35	53	out	out	ADP
cjfa-7412	35	54	dividends	dividend	NOUN
cjfa-7412	35	55	or	or	CCONJ
cjfa-7412	35	56	other	other	ADJ
cjfa-7412	35	57	types	type	NOUN
cjfa-7412	35	58	of	of	ADP
cjfa-7412	35	59	disposal	disposal	NOUN
cjfa-7412	35	60	of	of	ADP
cjfa-7412	35	61	earned	earn	VERB
cjfa-7412	35	62	equity	equity	NOUN
cjfa-7412	35	63	surplus	surplus	NOUN
cjfa-7412	35	64	.	.	PUNCT
cjfa-7412	36	1	on	on	ADP
cjfa-7412	36	2	the	the	DET
cjfa-7412	36	3	other	other	ADJ
cjfa-7412	36	4	hand	hand	NOUN
cjfa-7412	36	5	,	,	PUNCT
cjfa-7412	36	6	the	the	DET
cjfa-7412	36	7	recognition	recognition	NOUN
cjfa-7412	36	8	of	of	ADP
cjfa-7412	36	9	provisions	provision	NOUN
cjfa-7412	36	10	as	as	ADP
cjfa-7412	36	11	a	a	DET
cjfa-7412	36	12	component	component	NOUN
cjfa-7412	36	13	of	of	ADP
cjfa-7412	36	14	foreign	foreign	ADJ
cjfa-7412	36	15	capital	capital	NOUN
cjfa-7412	36	16	(	(	PUNCT
cjfa-7412	36	17	liabilities	liability	NOUN
cjfa-7412	36	18	)	)	PUNCT
cjfa-7412	36	19	is	be	AUX
cjfa-7412	36	20	supported	support	VERB
cjfa-7412	36	21	by	by	ADP
cjfa-7412	36	22	the	the	DET
cjfa-7412	36	23	fact	fact	NOUN
cjfa-7412	36	24	that	that	SCONJ
cjfa-7412	36	25	,	,	PUNCT
cjfa-7412	36	26	provisions	provision	NOUN
cjfa-7412	36	27	are	be	AUX
cjfa-7412	36	28	established	establish	VERB
cjfa-7412	36	29	for	for	ADP
cjfa-7412	36	30	future	future	ADJ
cjfa-7412	36	31	certain	certain	ADJ
cjfa-7412	36	32	or	or	CCONJ
cjfa-7412	36	33	highly	highly	ADV
cjfa-7412	36	34	probable	probable	ADJ
cjfa-7412	36	35	liabilities	liability	NOUN
cjfa-7412	36	36	of	of	ADP
cjfa-7412	36	37	a	a	DET
cjfa-7412	36	38	company	company	NOUN
cjfa-7412	36	39	.	.	PUNCT
cjfa-7412	37	1	in	in	ADP
cjfa-7412	37	2	the	the	DET
cjfa-7412	37	3	event	event	NOUN
cjfa-7412	37	4	of	of	ADP
cjfa-7412	37	5	the	the	DET
cjfa-7412	37	6	occurrence	occurrence	NOUN
cjfa-7412	37	7	of	of	ADP
cjfa-7412	37	8	circumstances	circumstance	NOUN
cjfa-7412	37	9	for	for	ADP
cjfa-7412	37	10	which	which	PRON
cjfa-7412	37	11	the	the	DET
cjfa-7412	37	12	provisions	provision	NOUN
cjfa-7412	37	13	were	be	AUX
cjfa-7412	37	14	created	create	VERB
cjfa-7412	37	15	,	,	PUNCT
cjfa-7412	37	16	the	the	DET
cjfa-7412	37	17	provisions	provision	NOUN
cjfa-7412	37	18	are	be	AUX
cjfa-7412	37	19	dissolved	dissolve	VERB
cjfa-7412	37	20	,	,	PUNCT
cjfa-7412	37	21	resulting	result	VERB
cjfa-7412	37	22	in	in	ADP
cjfa-7412	37	23	an	an	DET
cjfa-7412	37	24	increase	increase	NOUN
cjfa-7412	37	25	in	in	ADP
cjfa-7412	37	26	liabilities	liability	NOUN
cjfa-7412	37	27	of	of	ADP
cjfa-7412	37	28	a	a	DET
cjfa-7412	37	29	company	company	NOUN
cjfa-7412	37	30	(	(	PUNCT
cjfa-7412	37	31	sometimes	sometimes	ADV
cjfa-7412	37	32	followed	follow	VERB
cjfa-7412	37	33	by	by	ADP
cjfa-7412	37	34	expenditure	expenditure	NOUN
cjfa-7412	37	35	)	)	PUNCT
cjfa-7412	37	36	.	.	PUNCT
cjfa-7412	38	1	thus	thus	ADV
cjfa-7412	38	2	,	,	PUNCT
cjfa-7412	38	3	at	at	ADP
cjfa-7412	38	4	the	the	DET
cjfa-7412	38	5	time	time	NOUN
cjfa-7412	38	6	when	when	SCONJ
cjfa-7412	38	7	the	the	DET
cjfa-7412	38	8	company	company	NOUN
cjfa-7412	38	9	is	be	AUX
cjfa-7412	38	10	highly	highly	ADV
cjfa-7412	38	11	160	160	NUM
cjfa-7412	38	12	probable	probable	ADJ
cjfa-7412	38	13	to	to	PART
cjfa-7412	38	14	have	have	VERB
cjfa-7412	38	15	liabilities	liability	NOUN
cjfa-7412	38	16	provisions	provision	NOUN
cjfa-7412	38	17	are	be	AUX
cjfa-7412	38	18	created	create	VERB
cjfa-7412	38	19	,	,	PUNCT
cjfa-7412	38	20	which	which	PRON
cjfa-7412	38	21	are	be	AUX
cjfa-7412	38	22	dissolved	dissolve	VERB
cjfa-7412	38	23	when	when	SCONJ
cjfa-7412	38	24	in	in	ADP
cjfa-7412	38	25	contrast	contrast	NOUN
cjfa-7412	38	26	,	,	PUNCT
cjfa-7412	38	27	m.	m.	NOUN
cjfa-7412	38	28	wojas	wojas	ADJ
cjfa-7412	38	29	stresses	stress	VERB
cjfa-7412	38	30	that	that	SCONJ
cjfa-7412	38	31	“	"	PUNCT
cjfa-7412	38	32	provisions	provision	NOUN
cjfa-7412	38	33	for	for	ADP
cjfa-7412	38	34	liabilities	liability	NOUN
cjfa-7412	38	35	,	,	PUNCT
cjfa-7412	38	36	despite	despite	SCONJ
cjfa-7412	38	37	the	the	DET
cjfa-7412	38	38	fact	fact	NOUN
cjfa-7412	38	39	that	that	SCONJ
cjfa-7412	38	40	they	they	PRON
cjfa-7412	38	41	are	be	AUX
cjfa-7412	38	42	classified	classify	VERB
cjfa-7412	38	43	as	as	ADP
cjfa-7412	38	44	foreign	foreign	ADJ
cjfa-7412	38	45	capital	capital	NOUN
cjfa-7412	38	46	,	,	PUNCT
cjfa-7412	38	47	will	will	AUX
cjfa-7412	38	48	not	not	PART
cjfa-7412	38	49	become	become	VERB
cjfa-7412	38	50	a	a	DET
cjfa-7412	38	51	real	real	ADJ
cjfa-7412	38	52	liability	liability	NOUN
cjfa-7412	38	53	,	,	PUNCT
cjfa-7412	38	54	as	as	ADV
cjfa-7412	38	55	long	long	ADV
cjfa-7412	38	56	they	they	PRON
cjfa-7412	38	57	are	be	AUX
cjfa-7412	38	58	a	a	DET
cjfa-7412	38	59	similar	similar	ADJ
cjfa-7412	38	60	source	source	NOUN
cjfa-7412	38	61	of	of	ADP
cjfa-7412	38	62	financing	financing	NOUN
cjfa-7412	38	63	assets	asset	NOUN
cjfa-7412	38	64	as	as	ADP
cjfa-7412	38	65	the	the	DET
cjfa-7412	38	66	net	net	ADJ
cjfa-7412	38	67	profit	profit	NOUN
cjfa-7412	38	68	,	,	PUNCT
cjfa-7412	38	69	with	with	SCONJ
cjfa-7412	38	70	the	the	DET
cjfa-7412	38	71	difference	difference	NOUN
cjfa-7412	38	72	that	that	PRON
cjfa-7412	38	73	the	the	DET
cjfa-7412	38	74	net	net	ADJ
cjfa-7412	38	75	profit	profit	NOUN
cjfa-7412	38	76	may	may	AUX
cjfa-7412	38	77	be	be	AUX
cjfa-7412	38	78	in	in	ADP
cjfa-7412	38	79	the	the	DET
cjfa-7412	38	80	future	future	NOUN
cjfa-7412	38	81	be	be	AUX
cjfa-7412	38	82	withheld	withhold	VERB
cjfa-7412	38	83	by	by	ADP
cjfa-7412	38	84	the	the	DET
cjfa-7412	38	85	entity	entity	NOUN
cjfa-7412	38	86	or	or	CCONJ
cjfa-7412	38	87	(	(	PUNCT
cjfa-7412	38	88	and	and	CCONJ
cjfa-7412	38	89	)	)	PUNCT
cjfa-7412	38	90	allocated	allocate	VERB
cjfa-7412	38	91	for	for	ADP
cjfa-7412	38	92	the	the	DET
cjfa-7412	38	93	purposes	purpose	NOUN
cjfa-7412	38	94	of	of	ADP
cjfa-7412	38	95	consumption	consumption	NOUN
cjfa-7412	38	96	,	,	PUNCT
cjfa-7412	38	97	and	and	CCONJ
cjfa-7412	38	98	the	the	DET
cjfa-7412	38	99	provisions	provision	NOUN
cjfa-7412	38	100	must	must	AUX
cjfa-7412	38	101	in	in	ADP
cjfa-7412	38	102	the	the	DET
cjfa-7412	38	103	future	future	NOUN
cjfa-7412	38	104	be	be	AUX
cjfa-7412	38	105	used	use	VERB
cjfa-7412	38	106	in	in	ADP
cjfa-7412	38	107	accordance	accordance	NOUN
cjfa-7412	38	108	with	with	ADP
cjfa-7412	38	109	its	its	PRON
cjfa-7412	38	110	intended	intended	ADJ
cjfa-7412	38	111	purpose	purpose	NOUN
cjfa-7412	38	112	or	or	CCONJ
cjfa-7412	38	113	dissolved	dissolve	VERB
cjfa-7412	38	114	for	for	ADP
cjfa-7412	38	115	the	the	DET
cjfa-7412	38	116	benefit	benefit	NOUN
cjfa-7412	38	117	of	of	ADP
cjfa-7412	38	118	the	the	DET
cjfa-7412	38	119	financial	financial	ADJ
cjfa-7412	38	120	result	result	NOUN
cjfa-7412	38	121	”	"	PUNCT
cjfa-7412	38	122	(	(	PUNCT
cjfa-7412	38	123	wojas	wojas	ADJ
cjfa-7412	38	124	2008	2008	NUM
cjfa-7412	38	125	,	,	PUNCT
cjfa-7412	38	126	205	205	NUM
cjfa-7412	38	127	)	)	PUNCT
cjfa-7412	38	128	.	.	PUNCT
cjfa-7412	39	1	in	in	ADP
cjfa-7412	39	2	view	view	NOUN
cjfa-7412	39	3	of	of	ADP
cjfa-7412	39	4	the	the	DET
cjfa-7412	39	5	above	above	ADJ
cjfa-7412	39	6	,	,	PUNCT
cjfa-7412	39	7	it	it	PRON
cjfa-7412	39	8	is	be	AUX
cjfa-7412	39	9	worth	worth	ADJ
cjfa-7412	39	10	noting	note	VERB
cjfa-7412	39	11	that	that	SCONJ
cjfa-7412	39	12	both	both	CCONJ
cjfa-7412	39	13	the	the	DET
cjfa-7412	39	14	polish	polish	PROPN
cjfa-7412	39	15	accounting	accounting	PROPN
cjfa-7412	39	16	act	act	PROPN
cjfa-7412	39	17	and	and	CCONJ
cjfa-7412	39	18	international	international	ADJ
cjfa-7412	39	19	accounting	accounting	NOUN
cjfa-7412	39	20	standards	standard	NOUN
cjfa-7412	39	21	(	(	PUNCT
cjfa-7412	39	22	ias	ias	PROPN
cjfa-7412	39	23	)	)	PUNCT
cjfa-7412	39	24	,	,	PUNCT
cjfa-7412	39	25	treat	treat	VERB
cjfa-7412	39	26	provisions	provision	NOUN
cjfa-7412	39	27	as	as	ADP
cjfa-7412	39	28	liabilities	liability	NOUN
cjfa-7412	39	29	.	.	PUNCT
cjfa-7412	40	1	in	in	ADP
cjfa-7412	40	2	accordance	accordance	NOUN
cjfa-7412	40	3	with	with	ADP
cjfa-7412	40	4	art	art	NOUN
cjfa-7412	40	5	.	.	PUNCT
cjfa-7412	41	1	3	3	NUM
cjfa-7412	41	2	.	.	NOUN
cjfa-7412	41	3	1	1	NUM
cjfa-7412	41	4	section	section	NOUN
cjfa-7412	41	5	21	21	NUM
cjfa-7412	41	6	of	of	ADP
cjfa-7412	41	7	the	the	DET
cjfa-7412	41	8	accounting	accounting	NOUN
cjfa-7412	41	9	act	act	NOUN
cjfa-7412	41	10	and	and	CCONJ
cjfa-7412	41	11	ias	ias	PROPN
cjfa-7412	41	12	37	37	NUM
cjfa-7412	41	13	§	§	PROPN
cjfa-7412	41	14	10	10	NUM
cjfa-7412	41	15	provisions	provision	NOUN
cjfa-7412	41	16	are	be	AUX
cjfa-7412	41	17	liabilities	liability	NOUN
cjfa-7412	41	18	whose	whose	DET
cjfa-7412	41	19	maturity	maturity	NOUN
cjfa-7412	41	20	or	or	CCONJ
cjfa-7412	41	21	amount	amount	NOUN
cjfa-7412	41	22	are	be	AUX
cjfa-7412	41	23	not	not	PART
cjfa-7412	41	24	certain	certain	ADJ
cjfa-7412	41	25	(	(	PUNCT
cjfa-7412	41	26	fil	fil	X
cjfa-7412	41	27	,	,	PUNCT
cjfa-7412	41	28	michalczyk	michalczyk	NOUN
cjfa-7412	41	29	2007	2007	NUM
cjfa-7412	41	30	,	,	PUNCT
cjfa-7412	41	31	117	117	NUM
cjfa-7412	41	32	)	)	PUNCT
cjfa-7412	41	33	.	.	PUNCT
cjfa-7412	42	1	due	due	ADP
cjfa-7412	42	2	to	to	ADP
cjfa-7412	42	3	the	the	DET
cjfa-7412	42	4	fact	fact	NOUN
cjfa-7412	42	5	that	that	SCONJ
cjfa-7412	42	6	,	,	PUNCT
cjfa-7412	42	7	the	the	DET
cjfa-7412	42	8	category	category	NOUN
cjfa-7412	42	9	of	of	ADP
cjfa-7412	42	10	provisions	provision	NOUN
cjfa-7412	42	11	are	be	AUX
cjfa-7412	42	12	precarious	precarious	ADJ
cjfa-7412	42	13	,	,	PUNCT
cjfa-7412	42	14	there	there	PRON
cjfa-7412	42	15	are	be	VERB
cjfa-7412	42	16	often	often	ADV
cjfa-7412	42	17	doubts	doubt	NOUN
cjfa-7412	42	18	as	as	ADP
cjfa-7412	42	19	to	to	ADP
cjfa-7412	42	20	the	the	DET
cjfa-7412	42	21	necessity	necessity	NOUN
cjfa-7412	42	22	of	of	ADP
cjfa-7412	42	23	their	their	PRON
cjfa-7412	42	24	creation	creation	NOUN
cjfa-7412	42	25	.	.	PUNCT
cjfa-7412	43	1	therefore	therefore	ADV
cjfa-7412	43	2	,	,	PUNCT
cjfa-7412	43	3	it	it	PRON
cjfa-7412	43	4	is	be	AUX
cjfa-7412	43	5	worth	worth	ADJ
cjfa-7412	43	6	to	to	PART
cjfa-7412	43	7	note	note	VERB
cjfa-7412	43	8	the	the	DET
cjfa-7412	43	9	circumstances	circumstance	NOUN
cjfa-7412	43	10	and	and	CCONJ
cjfa-7412	43	11	conditions	condition	NOUN
cjfa-7412	43	12	for	for	ADP
cjfa-7412	43	13	the	the	DET
cjfa-7412	43	14	creation	creation	NOUN
cjfa-7412	43	15	of	of	ADP
cjfa-7412	43	16	provisions	provision	NOUN
cjfa-7412	43	17	laid	lay	VERB
cjfa-7412	43	18	down	down	ADP
cjfa-7412	43	19	by	by	ADP
cjfa-7412	43	20	law	law	NOUN
cjfa-7412	43	21	.	.	PUNCT
cjfa-7412	44	1	pursuant	pursuant	ADJ
cjfa-7412	44	2	to	to	ADP
cjfa-7412	44	3	art	art	NOUN
cjfa-7412	44	4	.	.	PUNCT
cjfa-7412	45	1	35d	35d	NOUN
cjfa-7412	45	2	of	of	ADP
cjfa-7412	45	3	the	the	DET
cjfa-7412	45	4	polish	polish	PROPN
cjfa-7412	45	5	accounting	accounting	PROPN
cjfa-7412	45	6	act	act	PROPN
cjfa-7412	45	7	,	,	PUNCT
cjfa-7412	45	8	provisions	provision	NOUN
cjfa-7412	45	9	are	be	AUX
cjfa-7412	45	10	created	create	VERB
cjfa-7412	45	11	for	for	ADP
cjfa-7412	45	12	:	:	PUNCT
cjfa-7412	45	13	1	1	X
cjfa-7412	45	14	)	)	PUNCT
cjfa-7412	45	15	certain	certain	ADJ
cjfa-7412	45	16	or	or	CCONJ
cjfa-7412	45	17	highly	highly	ADV
cjfa-7412	45	18	probable	probable	ADJ
cjfa-7412	45	19	future	future	ADJ
cjfa-7412	45	20	liabilities	liability	NOUN
cjfa-7412	45	21	that	that	PRON
cjfa-7412	45	22	can	can	AUX
cjfa-7412	45	23	be	be	AUX
cjfa-7412	45	24	reliably	reliably	ADV
cjfa-7412	45	25	estimated	estimate	VERB
cjfa-7412	45	26	,	,	PUNCT
cjfa-7412	45	27	especially	especially	ADV
cjfa-7412	45	28	for	for	ADP
cjfa-7412	45	29	losses	loss	NOUN
cjfa-7412	45	30	on	on	ADP
cjfa-7412	45	31	business	business	NOUN
cjfa-7412	45	32	transactions	transaction	NOUN
cjfa-7412	45	33	,	,	PUNCT
cjfa-7412	45	34	including	include	VERB
cjfa-7412	45	35	those	those	PRON
cjfa-7412	45	36	due	due	ADJ
cjfa-7412	45	37	to	to	ADP
cjfa-7412	45	38	issued	issue	VERB
cjfa-7412	45	39	guarantees	guarantee	NOUN
cjfa-7412	45	40	,	,	PUNCT
cjfa-7412	45	41	warranties	warranty	NOUN
cjfa-7412	45	42	,	,	PUNCT
cjfa-7412	45	43	credit	credit	NOUN
cjfa-7412	45	44	operations	operation	NOUN
cjfa-7412	45	45	,	,	PUNCT
cjfa-7412	45	46	effects	effect	NOUN
cjfa-7412	45	47	of	of	ADP
cjfa-7412	45	48	pending	pende	VERB
cjfa-7412	45	49	litigation	litigation	NOUN
cjfa-7412	45	50	,	,	PUNCT
cjfa-7412	45	51	2	2	X
cjfa-7412	45	52	)	)	PUNCT
cjfa-7412	45	53	future	future	ADJ
cjfa-7412	45	54	liabilities	liability	NOUN
cjfa-7412	45	55	resulting	result	VERB
cjfa-7412	45	56	from	from	ADP
cjfa-7412	45	57	restructuring	restructure	VERB
cjfa-7412	45	58	,	,	PUNCT
cjfa-7412	45	59	if	if	SCONJ
cjfa-7412	45	60	under	under	ADP
cjfa-7412	45	61	separate	separate	ADJ
cjfa-7412	45	62	regulations	regulation	NOUN
cjfa-7412	45	63	the	the	DET
cjfa-7412	45	64	company	company	NOUN
cjfa-7412	45	65	is	be	AUX
cjfa-7412	45	66	obliged	oblige	VERB
cjfa-7412	45	67	to	to	PART
cjfa-7412	45	68	carry	carry	VERB
cjfa-7412	45	69	it	it	PRON
cjfa-7412	45	70	out	out	ADP
cjfa-7412	45	71	or	or	CCONJ
cjfa-7412	45	72	if	if	SCONJ
cjfa-7412	45	73	binding	binding	ADJ
cjfa-7412	45	74	agreement	agreement	NOUN
cjfa-7412	45	75	have	have	AUX
cjfa-7412	45	76	been	be	AUX
cjfa-7412	45	77	made	make	VERB
cjfa-7412	45	78	in	in	ADP
cjfa-7412	45	79	reference	reference	NOUN
cjfa-7412	45	80	to	to	ADP
cjfa-7412	45	81	this	this	DET
cjfa-7412	45	82	issue	issue	NOUN
cjfa-7412	45	83	,	,	PUNCT
cjfa-7412	45	84	and	and	CCONJ
cjfa-7412	45	85	if	if	SCONJ
cjfa-7412	45	86	restructuring	restructure	VERB
cjfa-7412	45	87	plans	plan	NOUN
cjfa-7412	45	88	allow	allow	VERB
cjfa-7412	45	89	to	to	PART
cjfa-7412	45	90	reliably	reliably	ADV
cjfa-7412	45	91	estimate	estimate	VERB
cjfa-7412	45	92	the	the	DET
cjfa-7412	45	93	value	value	NOUN
cjfa-7412	45	94	of	of	ADP
cjfa-7412	45	95	future	future	ADJ
cjfa-7412	45	96	liabilities	liability	NOUN
cjfa-7412	45	97	.	.	PUNCT
cjfa-7412	46	1	on	on	ADP
cjfa-7412	46	2	the	the	DET
cjfa-7412	46	3	other	other	ADJ
cjfa-7412	46	4	hand	hand	NOUN
cjfa-7412	46	5	,	,	PUNCT
cjfa-7412	46	6	according	accord	VERB
cjfa-7412	46	7	to	to	ADP
cjfa-7412	46	8	ias	ias	PROPN
cjfa-7412	46	9	37	37	NUM
cjfa-7412	46	10	provisions	provision	NOUN
cjfa-7412	46	11	must	must	AUX
cjfa-7412	46	12	created	create	VERB
cjfa-7412	46	13	when	when	SCONJ
cjfa-7412	46	14	the	the	DET
cjfa-7412	46	15	following	follow	VERB
cjfa-7412	46	16	three	three	NUM
cjfa-7412	46	17	conditions	condition	NOUN
cjfa-7412	46	18	are	be	AUX
cjfa-7412	46	19	met	meet	VERB
cjfa-7412	46	20	:	:	PUNCT
cjfa-7412	46	21	1	1	X
cjfa-7412	46	22	)	)	PUNCT
cjfa-7412	46	23	an	an	DET
cjfa-7412	46	24	entity	entity	NOUN
cjfa-7412	46	25	has	have	VERB
cjfa-7412	46	26	a	a	DET
cjfa-7412	46	27	present	present	ADJ
cjfa-7412	46	28	legal	legal	ADJ
cjfa-7412	46	29	or	or	CCONJ
cjfa-7412	46	30	constructive	constructive	ADJ
cjfa-7412	46	31	obligation	obligation	NOUN
cjfa-7412	46	32	as	as	ADP
cjfa-7412	46	33	a	a	DET
cjfa-7412	46	34	result	result	NOUN
cjfa-7412	46	35	of	of	ADP
cjfa-7412	46	36	a	a	DET
cjfa-7412	46	37	past	past	ADJ
cjfa-7412	46	38	event	event	NOUN
cjfa-7412	46	39	,	,	PUNCT
cjfa-7412	46	40	2	2	X
cjfa-7412	46	41	)	)	PUNCT
cjfa-7412	46	42	it	it	PRON
cjfa-7412	46	43	is	be	AUX
cjfa-7412	46	44	probable	probable	ADJ
cjfa-7412	46	45	that	that	SCONJ
cjfa-7412	46	46	,	,	PUNCT
cjfa-7412	46	47	the	the	DET
cjfa-7412	46	48	fulfillment	fulfillment	NOUN
cjfa-7412	46	49	of	of	ADP
cjfa-7412	46	50	an	an	DET
cjfa-7412	46	51	obligation	obligation	NOUN
cjfa-7412	46	52	will	will	AUX
cjfa-7412	46	53	result	result	VERB
cjfa-7412	46	54	in	in	ADP
cjfa-7412	46	55	an	an	DET
cjfa-7412	46	56	outflow	outflow	NOUN
cjfa-7412	46	57	of	of	ADP
cjfa-7412	46	58	resources	resource	NOUN
cjfa-7412	46	59	which	which	PRON
cjfa-7412	46	60	embody	embody	VERB
cjfa-7412	46	61	economic	economic	ADJ
cjfa-7412	46	62	benefits	benefit	NOUN
cjfa-7412	46	63	,	,	PUNCT
cjfa-7412	46	64	3	3	X
cjfa-7412	46	65	)	)	PUNCT
cjfa-7412	46	66	it	it	PRON
cjfa-7412	46	67	is	be	AUX
cjfa-7412	46	68	possible	possible	ADJ
cjfa-7412	46	69	make	make	VERB
cjfa-7412	46	70	a	a	DET
cjfa-7412	46	71	reliable	reliable	ADJ
cjfa-7412	46	72	estimate	estimate	NOUN
cjfa-7412	46	73	of	of	ADP
cjfa-7412	46	74	the	the	DET
cjfa-7412	46	75	amount	amount	NOUN
cjfa-7412	46	76	of	of	ADP
cjfa-7412	46	77	this	this	DET
cjfa-7412	46	78	obligation	obligation	NOUN
cjfa-7412	46	79	.	.	PUNCT
cjfa-7412	47	1	if	if	SCONJ
cjfa-7412	47	2	these	these	DET
cjfa-7412	47	3	conditions	condition	NOUN
cjfa-7412	47	4	are	be	AUX
cjfa-7412	47	5	not	not	PART
cjfa-7412	47	6	met	meet	VERB
cjfa-7412	47	7	,	,	PUNCT
cjfa-7412	47	8	provisions	provision	NOUN
cjfa-7412	47	9	should	should	AUX
cjfa-7412	47	10	not	not	PART
cjfa-7412	47	11	be	be	AUX
cjfa-7412	47	12	created	create	VERB
cjfa-7412	47	13	.	.	PUNCT
cjfa-7412	48	1	the	the	DET
cjfa-7412	48	2	balance	balance	NOUN
cjfa-7412	48	3	of	of	ADP
cjfa-7412	48	4	provisions	provision	NOUN
cjfa-7412	48	5	should	should	AUX
cjfa-7412	48	6	be	be	AUX
cjfa-7412	48	7	reviewed	review	VERB
cjfa-7412	48	8	at	at	ADP
cjfa-7412	48	9	each	each	DET
cjfa-7412	48	10	balance	balance	NOUN
cjfa-7412	48	11	sheet	sheet	NOUN
cjfa-7412	48	12	date	date	NOUN
cjfa-7412	48	13	and	and	CCONJ
cjfa-7412	48	14	adjusted	adjust	VERB
cjfa-7412	48	15	to	to	PART
cjfa-7412	48	16	reflect	reflect	VERB
cjfa-7412	48	17	the	the	DET
cjfa-7412	48	18	best	good	ADJ
cjfa-7412	48	19	,	,	PUNCT
cjfa-7412	48	20	present	present	ADJ
cjfa-7412	48	21	estimate	estimate	NOUN
cjfa-7412	48	22	.	.	PUNCT
cjfa-7412	49	1	provisions	provision	NOUN
cjfa-7412	49	2	should	should	AUX
cjfa-7412	49	3	be	be	AUX
cjfa-7412	49	4	used	use	VERB
cjfa-7412	49	5	for	for	ADP
cjfa-7412	49	6	their	their	PRON
cjfa-7412	49	7	original	original	ADJ
cjfa-7412	49	8	purpose	purpose	NOUN
cjfa-7412	49	9	.	.	PUNCT
cjfa-7412	50	1	if	if	SCONJ
cjfa-7412	50	2	the	the	DET
cjfa-7412	50	3	outflow	outflow	NOUN
cjfa-7412	50	4	of	of	ADP
cjfa-7412	50	5	resources	resource	NOUN
cjfa-7412	50	6	required	require	VERB
cjfa-7412	50	7	to	to	PART
cjfa-7412	50	8	settle	settle	VERB
cjfa-7412	50	9	an	an	DET
cjfa-7412	50	10	ob	ob	ADJ
cjfa-7412	50	11	estimated	estimate	VERB
cjfa-7412	50	12	values	value	NOUN
cjfa-7412	50	13	:	:	PUNCT
cjfa-7412	50	14	the	the	DET
cjfa-7412	50	15	provisions	provision	NOUN
cjfa-7412	50	16	and	and	CCONJ
cjfa-7412	50	17	the	the	DET
cjfa-7412	50	18	write	write	NOUN
cjfa-7412	50	19	-	-	PUNCT
cjfa-7412	50	20	downs	down	NOUN
cjfa-7412	50	21	…	…	PUNCT
cjfa-7412	50	22	161	161	NUM
cjfa-7412	50	23	ligation	ligation	NOUN
cjfa-7412	50	24	,	,	PUNCT
cjfa-7412	50	25	for	for	ADP
cjfa-7412	50	26	which	which	PRON
cjfa-7412	50	27	a	a	DET
cjfa-7412	50	28	provision	provision	NOUN
cjfa-7412	50	29	was	be	AUX
cjfa-7412	50	30	created	create	VERB
cjfa-7412	50	31	,	,	PUNCT
cjfa-7412	50	32	ceased	cease	VERB
cjfa-7412	50	33	to	to	PART
cjfa-7412	50	34	be	be	AUX
cjfa-7412	50	35	probable	probable	ADJ
cjfa-7412	50	36	,	,	PUNCT
cjfa-7412	50	37	a	a	DET
cjfa-7412	50	38	provision	provision	NOUN
cjfa-7412	50	39	must	must	AUX
cjfa-7412	50	40	be	be	AUX
cjfa-7412	50	41	dissolved	dissolve	VERB
cjfa-7412	50	42	.	.	PUNCT
cjfa-7412	51	1	provisions	provision	NOUN
cjfa-7412	51	2	for	for	ADP
cjfa-7412	51	3	liabilities	liability	NOUN
cjfa-7412	51	4	are	be	AUX
cjfa-7412	51	5	classified	classify	VERB
cjfa-7412	51	6	as	as	ADP
cjfa-7412	51	7	other	other	ADJ
cjfa-7412	51	8	operating	operating	NOUN
cjfa-7412	51	9	expenses	expense	NOUN
cjfa-7412	51	10	,	,	PUNCT
cjfa-7412	51	11	financial	financial	ADJ
cjfa-7412	51	12	expenses	expense	NOUN
cjfa-7412	51	13	or	or	CCONJ
cjfa-7412	51	14	extraordinary	extraordinary	ADJ
cjfa-7412	51	15	losses	loss	NOUN
cjfa-7412	51	16	,	,	PUNCT
cjfa-7412	51	17	depending	depend	VERB
cjfa-7412	51	18	on	on	ADP
cjfa-7412	51	19	the	the	DET
cjfa-7412	51	20	circumstances	circumstance	NOUN
cjfa-7412	51	21	of	of	ADP
cjfa-7412	51	22	future	future	ADJ
cjfa-7412	51	23	obligations	obligation	NOUN
cjfa-7412	51	24	.	.	PUNCT
cjfa-7412	52	1	the	the	DET
cjfa-7412	52	2	emergence	emergence	NOUN
cjfa-7412	52	3	of	of	ADP
cjfa-7412	52	4	a	a	DET
cjfa-7412	52	5	liability	liability	NOUN
cjfa-7412	52	6	for	for	ADP
cjfa-7412	52	7	which	which	PRON
cjfa-7412	52	8	a	a	DET
cjfa-7412	52	9	provision	provision	NOUN
cjfa-7412	52	10	has	have	AUX
cjfa-7412	52	11	been	be	AUX
cjfa-7412	52	12	created	create	VERB
cjfa-7412	52	13	,	,	PUNCT
cjfa-7412	52	14	reduces	reduce	VERB
cjfa-7412	52	15	the	the	DET
cjfa-7412	52	16	provision	provision	NOUN
cjfa-7412	52	17	.	.	PUNCT
cjfa-7412	53	1	not	not	PART
cjfa-7412	53	2	utilizing	utilize	VERB
cjfa-7412	53	3	the	the	DET
cjfa-7412	53	4	provision	provision	NOUN
cjfa-7412	53	5	,	,	PUNCT
cjfa-7412	53	6	to	to	PART
cjfa-7412	53	7	reduce	reduce	VERB
cjfa-7412	53	8	the	the	DET
cjfa-7412	53	9	risk	risk	NOUN
cjfa-7412	53	10	or	or	CCONJ
cjfa-7412	53	11	eliminate	eliminate	VERB
cjfa-7412	53	12	the	the	DET
cjfa-7412	53	13	risk	risk	NOUN
cjfa-7412	53	14	for	for	ADP
cjfa-7412	53	15	which	which	PRON
cjfa-7412	53	16	the	the	DET
cjfa-7412	53	17	provision	provision	NOUN
cjfa-7412	53	18	has	have	AUX
cjfa-7412	53	19	been	be	AUX
cjfa-7412	53	20	created	create	VERB
cjfa-7412	53	21	,	,	PUNCT
cjfa-7412	53	22	causes	cause	VERB
cjfa-7412	53	23	the	the	DET
cjfa-7412	53	24	increase	increase	NOUN
cjfa-7412	53	25	of	of	ADP
cjfa-7412	53	26	operating	operate	VERB
cjfa-7412	53	27	income	income	NOUN
cjfa-7412	53	28	,	,	PUNCT
cjfa-7412	53	29	financial	financial	ADJ
cjfa-7412	53	30	income	income	NOUN
cjfa-7412	53	31	or	or	CCONJ
cjfa-7412	53	32	extraordinary	extraordinary	ADJ
cjfa-7412	53	33	income	income	NOUN
cjfa-7412	53	34	during	during	ADP
cjfa-7412	53	35	days	day	NOUN
cjfa-7412	53	36	for	for	ADP
cjfa-7412	53	37	which	which	PRON
cjfa-7412	53	38	they	they	PRON
cjfa-7412	53	39	turned	turn	VERB
cjfa-7412	53	40	out	out	ADP
cjfa-7412	53	41	to	to	PART
cjfa-7412	53	42	be	be	AUX
cjfa-7412	53	43	unnecessary	unnecessary	ADJ
cjfa-7412	53	44	(	(	PUNCT
cjfa-7412	53	45	accounting	accounting	NOUN
cjfa-7412	53	46	act	act	PROPN
cjfa-7412	53	47	,	,	PUNCT
cjfa-7412	53	48	art	art	NOUN
cjfa-7412	53	49	.	.	PUNCT
cjfa-7412	54	1	35d	35d	PROPN
cjfa-7412	54	2	sec	sec	PROPN
cjfa-7412	54	3	.	.	PUNCT
cjfa-7412	54	4	2–4	2–4	NUM
cjfa-7412	54	5	)	)	PUNCT
cjfa-7412	54	6	.	.	PUNCT
cjfa-7412	55	1	in	in	ADP
cjfa-7412	55	2	accordance	accordance	NOUN
cjfa-7412	55	3	with	with	ADP
cjfa-7412	55	4	annex	annex	NOUN
cjfa-7412	55	5	1	1	NUM
cjfa-7412	55	6	to	to	ADP
cjfa-7412	55	7	the	the	DET
cjfa-7412	55	8	polish	polish	ADJ
cjfa-7412	55	9	accounting	accounting	PROPN
cjfa-7412	55	10	act	act	PROPN
cjfa-7412	55	11	provisions	provision	NOUN
cjfa-7412	55	12	in	in	ADP
cjfa-7412	55	13	the	the	DET
cjfa-7412	55	14	balance	balance	NOUN
cjfa-7412	55	15	sheet	sheet	NOUN
cjfa-7412	55	16	are	be	AUX
cjfa-7412	55	17	included	include	VERB
cjfa-7412	55	18	in	in	ADP
cjfa-7412	55	19	the	the	DET
cjfa-7412	55	20	following	follow	VERB
cjfa-7412	55	21	three	three	NUM
cjfa-7412	55	22	groups	group	NOUN
cjfa-7412	55	23	(	(	PUNCT
cjfa-7412	55	24	gabrusewicz	gabrusewicz	NOUN
cjfa-7412	55	25	,	,	PUNCT
cjfa-7412	55	26	remlein	remlein	NOUN
cjfa-7412	55	27	2007	2007	NUM
cjfa-7412	55	28	,	,	PUNCT
cjfa-7412	55	29	107	107	NUM
cjfa-7412	55	30	):	):	PUNCT
cjfa-7412	55	31	1	1	X
cjfa-7412	55	32	)	)	PUNCT
cjfa-7412	55	33	provisions	provision	NOUN
cjfa-7412	55	34	for	for	ADP
cjfa-7412	55	35	deferred	deferred	ADJ
cjfa-7412	55	36	income	income	NOUN
cjfa-7412	55	37	tax	tax	NOUN
cjfa-7412	55	38	,	,	PUNCT
cjfa-7412	55	39	2	2	X
cjfa-7412	55	40	)	)	PUNCT
cjfa-7412	55	41	provision	provision	NOUN
cjfa-7412	55	42	for	for	ADP
cjfa-7412	55	43	retirement	retirement	NOUN
cjfa-7412	55	44	and	and	CCONJ
cjfa-7412	55	45	similar	similar	ADJ
cjfa-7412	55	46	benefits	benefit	NOUN
cjfa-7412	55	47	,	,	PUNCT
cjfa-7412	55	48	divided	divide	VERB
cjfa-7412	55	49	into	into	ADP
cjfa-7412	55	50	long	long	ADJ
cjfa-7412	55	51	-	-	PUNCT
cjfa-7412	55	52	term	term	NOUN
cjfa-7412	55	53	and	and	CCONJ
cjfa-7412	55	54	short	short	ADJ
cjfa-7412	55	55	-	-	PUNCT
cjfa-7412	55	56	term	term	NOUN
cjfa-7412	55	57	,	,	PUNCT
cjfa-7412	55	58	3	3	X
cjfa-7412	55	59	)	)	PUNCT
cjfa-7412	55	60	other	other	ADJ
cjfa-7412	55	61	provisions	provision	NOUN
cjfa-7412	55	62	,	,	PUNCT
cjfa-7412	55	63	divided	divide	VERB
cjfa-7412	55	64	into	into	ADP
cjfa-7412	55	65	long	long	ADJ
cjfa-7412	55	66	-	-	PUNCT
cjfa-7412	55	67	term	term	NOUN
cjfa-7412	55	68	and	and	CCONJ
cjfa-7412	55	69	short	short	ADJ
cjfa-7412	55	70	-	-	PUNCT
cjfa-7412	55	71	term	term	NOUN
cjfa-7412	55	72	provisions	provision	NOUN
cjfa-7412	55	73	.	.	PUNCT
cjfa-7412	56	1	provision	provision	NOUN
cjfa-7412	56	2	for	for	ADP
cjfa-7412	56	3	deferred	deferred	ADJ
cjfa-7412	56	4	income	income	NOUN
cjfa-7412	56	5	tax	tax	NOUN
cjfa-7412	56	6	is	be	AUX
cjfa-7412	56	7	established	establish	VERB
cjfa-7412	56	8	in	in	ADP
cjfa-7412	56	9	connection	connection	NOUN
cjfa-7412	56	10	with	with	ADP
cjfa-7412	56	11	positive	positive	ADJ
cjfa-7412	56	12	temporary	temporary	ADJ
cjfa-7412	56	13	differences	difference	NOUN
cjfa-7412	56	14	between	between	ADP
cjfa-7412	56	15	the	the	DET
cjfa-7412	56	16	carrying	carry	VERB
cjfa-7412	56	17	values	value	NOUN
cjfa-7412	56	18	of	of	ADP
cjfa-7412	56	19	assets	asset	NOUN
cjfa-7412	56	20	and	and	CCONJ
cjfa-7412	56	21	liabilities	liability	NOUN
cjfa-7412	56	22	and	and	CCONJ
cjfa-7412	56	23	their	their	PRON
cjfa-7412	56	24	tax	tax	NOUN
cjfa-7412	56	25	values	value	NOUN
cjfa-7412	56	26	,	,	PUNCT
cjfa-7412	56	27	which	which	PRON
cjfa-7412	56	28	will	will	AUX
cjfa-7412	56	29	in	in	ADP
cjfa-7412	56	30	the	the	DET
cjfa-7412	56	31	future	future	ADJ
cjfa-7412	56	32	increase	increase	NOUN
cjfa-7412	56	33	the	the	DET
cjfa-7412	56	34	tax	tax	NOUN
cjfa-7412	56	35	base	base	NOUN
cjfa-7412	56	36	.	.	PUNCT
cjfa-7412	57	1	this	this	DET
cjfa-7412	57	2	provision	provision	NOUN
cjfa-7412	57	3	is	be	AUX
cjfa-7412	57	4	associated	associate	VERB
cjfa-7412	57	5	with	with	ADP
cjfa-7412	57	6	a	a	DET
cjfa-7412	57	7	kind	kind	NOUN
cjfa-7412	57	8	of	of	ADP
cjfa-7412	57	9	deferring	deferring	NOUN
cjfa-7412	57	10	of	of	ADP
cjfa-7412	57	11	income	income	NOUN
cjfa-7412	57	12	tax	tax	NOUN
cjfa-7412	57	13	payments	payment	NOUN
cjfa-7412	57	14	for	for	ADP
cjfa-7412	57	15	subsequent	subsequent	ADJ
cjfa-7412	57	16	periods	period	NOUN
cjfa-7412	57	17	,	,	PUNCT
cjfa-7412	57	18	when	when	SCONJ
cjfa-7412	57	19	the	the	DET
cjfa-7412	57	20	carrying	carry	VERB
cjfa-7412	57	21	value	value	NOUN
cjfa-7412	57	22	of	of	ADP
cjfa-7412	57	23	an	an	DET
cjfa-7412	57	24	asset	asset	NOUN
cjfa-7412	57	25	or	or	CCONJ
cjfa-7412	57	26	liability	liability	NOUN
cjfa-7412	57	27	is	be	AUX
cjfa-7412	57	28	recovered	recover	VERB
cjfa-7412	57	29	or	or	CCONJ
cjfa-7412	57	30	settled	settle	VERB
cjfa-7412	57	31	.	.	PUNCT
cjfa-7412	58	1	in	in	ADP
cjfa-7412	58	2	a	a	DET
cjfa-7412	58	3	situation	situation	NOUN
cjfa-7412	58	4	when	when	SCONJ
cjfa-7412	58	5	the	the	DET
cjfa-7412	58	6	carrying	carrying	NOUN
cjfa-7412	58	7	value	value	NOUN
cjfa-7412	58	8	is	be	AUX
cjfa-7412	58	9	recovered	recover	VERB
cjfa-7412	58	10	,	,	PUNCT
cjfa-7412	58	11	the	the	DET
cjfa-7412	58	12	positive	positive	ADJ
cjfa-7412	58	13	temporary	temporary	ADJ
cjfa-7412	58	14	difference	difference	NOUN
cjfa-7412	58	15	will	will	AUX
cjfa-7412	58	16	reverse	reverse	VERB
cjfa-7412	58	17	and	and	CCONJ
cjfa-7412	58	18	there	there	PRON
cjfa-7412	58	19	will	will	AUX
cjfa-7412	58	20	be	be	AUX
cjfa-7412	58	21	taxable	taxable	ADJ
cjfa-7412	58	22	income	income	NOUN
cjfa-7412	58	23	and	and	CCONJ
cjfa-7412	58	24	,	,	PUNCT
cjfa-7412	58	25	consequently	consequently	ADV
cjfa-7412	58	26	,	,	PUNCT
cjfa-7412	58	27	a	a	DET
cjfa-7412	58	28	fall	fall	NOUN
cjfa-7412	58	29	gabrusewicz	gabrusewicz	NOUN
cjfa-7412	58	30	,	,	PUNCT
cjfa-7412	58	31	remlein	remlein	NOUN
cjfa-7412	58	32	2007	2007	NUM
cjfa-7412	58	33	,	,	PUNCT
cjfa-7412	58	34	107–108	107–108	NUM
cjfa-7412	58	35	)	)	PUNCT
cjfa-7412	58	36	.	.	PUNCT
cjfa-7412	59	1	it	it	PRON
cjfa-7412	59	2	should	should	AUX
cjfa-7412	59	3	be	be	AUX
cjfa-7412	59	4	noted	note	VERB
cjfa-7412	59	5	that	that	SCONJ
cjfa-7412	59	6	,	,	PUNCT
cjfa-7412	59	7	when	when	SCONJ
cjfa-7412	59	8	the	the	DET
cjfa-7412	59	9	annual	annual	ADJ
cjfa-7412	59	10	financial	financial	ADJ
cjfa-7412	59	11	statement	statement	NOUN
cjfa-7412	59	12	of	of	ADP
cjfa-7412	59	13	an	an	DET
cjfa-7412	59	14	entity	entity	NOUN
cjfa-7412	59	15	is	be	AUX
cjfa-7412	59	16	not	not	PART
cjfa-7412	59	17	subject	subject	ADJ
cjfa-7412	59	18	to	to	ADP
cjfa-7412	59	19	an	an	DET
cjfa-7412	59	20	audit	audit	NOUN
cjfa-7412	59	21	,	,	PUNCT
cjfa-7412	59	22	the	the	DET
cjfa-7412	59	23	entity	entity	NOUN
cjfa-7412	59	24	may	may	AUX
cjfa-7412	59	25	waive	waive	VERB
cjfa-7412	59	26	determining	determining	NOUN
cjfa-7412	59	27	of	of	ADP
cjfa-7412	59	28	assets	asset	NOUN
cjfa-7412	59	29	and	and	CCONJ
cjfa-7412	59	30	provisions	provision	NOUN
cjfa-7412	59	31	due	due	ADP
cjfa-7412	59	32	to	to	ADP
cjfa-7412	59	33	deferred	defer	VERB
cjfa-7412	59	34	income	income	NOUN
cjfa-7412	59	35	tax	tax	NOUN
cjfa-7412	59	36	(	(	PUNCT
cjfa-7412	59	37	accounting	accounting	NOUN
cjfa-7412	59	38	act	act	PROPN
cjfa-7412	59	39	,	,	PUNCT
cjfa-7412	59	40	art	art	NOUN
cjfa-7412	59	41	.	.	PUNCT
cjfa-7412	60	1	37	37	NUM
cjfa-7412	60	2	sec	sec	PROPN
cjfa-7412	60	3	.	.	PROPN
cjfa-7412	60	4	10	10	NUM
cjfa-7412	60	5	)	)	PUNCT
cjfa-7412	60	6	.	.	PUNCT
cjfa-7412	61	1	provisions	provision	NOUN
cjfa-7412	61	2	for	for	ADP
cjfa-7412	61	3	retirement	retirement	NOUN
cjfa-7412	61	4	and	and	CCONJ
cjfa-7412	61	5	similar	similar	ADJ
cjfa-7412	61	6	benefits	benefit	NOUN
cjfa-7412	61	7	,	,	PUNCT
cjfa-7412	61	8	cover	cover	VERB
cjfa-7412	61	9	future	future	ADJ
cjfa-7412	61	10	liabilities	liability	NOUN
cjfa-7412	61	11	of	of	ADP
cjfa-7412	61	12	an	an	DET
cjfa-7412	61	13	entity	entity	NOUN
cjfa-7412	61	14	in	in	ADP
cjfa-7412	61	15	relation	relation	NOUN
cjfa-7412	61	16	to	to	ADP
cjfa-7412	61	17	the	the	DET
cjfa-7412	61	18	employees	employee	NOUN
cjfa-7412	61	19	,	,	PUNCT
cjfa-7412	61	20	resulting	result	VERB
cjfa-7412	61	21	from	from	ADP
cjfa-7412	61	22	collective	collective	ADJ
cjfa-7412	61	23	bargaining	bargaining	NOUN
cjfa-7412	61	24	agreements	agreement	NOUN
cjfa-7412	61	25	,	,	PUNCT
cjfa-7412	61	26	employment	employment	NOUN
cjfa-7412	61	27	contracts	contract	NOUN
cjfa-7412	61	28	,	,	PUNCT
cjfa-7412	61	29	remuneration	remuneration	NOUN
cjfa-7412	61	30	regulations	regulation	NOUN
cjfa-7412	61	31	,	,	PUNCT
cjfa-7412	61	32	etc	etc	X
cjfa-7412	61	33	.	.	X
cjfa-7412	62	1	these	these	PRON
cjfa-7412	62	2	include	include	VERB
cjfa-7412	62	3	,	,	PUNCT
cjfa-7412	62	4	in	in	ADP
cjfa-7412	62	5	particular	particular	ADJ
cjfa-7412	62	6	(	(	PUNCT
cjfa-7412	62	7	foremna	foremna	ADJ
cjfa-7412	62	8	-	-	PUNCT
cjfa-7412	62	9	pilarska	pilarska	PROPN
cjfa-7412	62	10	,	,	PUNCT
cjfa-7412	62	11	radawiecka	radawiecka	NOUN
cjfa-7412	62	12	2007	2007	NUM
cjfa-7412	62	13	,	,	PUNCT
cjfa-7412	62	14	327–328	327–328	NUM
cjfa-7412	62	15	;	;	PUNCT
cjfa-7412	62	16	gabrusewicz	gabrusewicz	NOUN
cjfa-7412	62	17	,	,	PUNCT
cjfa-7412	62	18	remlein	remlein	NOUN
cjfa-7412	62	19	2007	2007	NUM
cjfa-7412	62	20	,	,	PUNCT
cjfa-7412	62	21	108	108	NUM
cjfa-7412	62	22	):	):	PUNCT
cjfa-7412	62	23	retirement	retirement	NOUN
cjfa-7412	62	24	and	and	CCONJ
cjfa-7412	62	25	disability	disability	NOUN
cjfa-7412	62	26	benefits	benefit	NOUN
cjfa-7412	62	27	,	,	PUNCT
cjfa-7412	62	28	jubilee	jubilee	NOUN
cjfa-7412	62	29	awards	award	NOUN
cjfa-7412	62	30	,	,	PUNCT
cjfa-7412	62	31	pay	pay	VERB
cjfa-7412	62	32	for	for	ADP
cjfa-7412	62	33	unused	unused	ADJ
cjfa-7412	62	34	annual	annual	ADJ
cjfa-7412	62	35	holiday	holiday	NOUN
cjfa-7412	62	36	,	,	PUNCT
cjfa-7412	62	37	awards	award	NOUN
cjfa-7412	62	38	and	and	CCONJ
cjfa-7412	62	39	bonuses	bonus	NOUN
cjfa-7412	62	40	,	,	PUNCT
cjfa-7412	62	41	162	162	NUM
cjfa-7412	62	42	provisions	provision	NOUN
cjfa-7412	62	43	for	for	ADP
cjfa-7412	62	44	sabbaticals	sabbatical	NOUN
cjfa-7412	62	45	,	,	PUNCT
cjfa-7412	62	46	etc	etc	X
cjfa-7412	62	47	.	.	X
cjfa-7412	63	1	the	the	DET
cjfa-7412	63	2	amount	amount	NOUN
cjfa-7412	63	3	of	of	ADP
cjfa-7412	63	4	provisions	provision	NOUN
cjfa-7412	63	5	for	for	ADP
cjfa-7412	63	6	retirement	retirement	NOUN
cjfa-7412	63	7	and	and	CCONJ
cjfa-7412	63	8	similar	similar	ADJ
cjfa-7412	63	9	obligations	obligation	NOUN
cjfa-7412	63	10	requires	require	VERB
cjfa-7412	63	11	consideration	consideration	NOUN
cjfa-7412	63	12	of	of	ADP
cjfa-7412	63	13	many	many	ADJ
cjfa-7412	63	14	factors	factor	NOUN
cjfa-7412	63	15	such	such	ADJ
cjfa-7412	63	16	as	as	ADP
cjfa-7412	63	17	number	number	NOUN
cjfa-7412	63	18	of	of	ADP
cjfa-7412	63	19	employees	employee	NOUN
cjfa-7412	63	20	,	,	PUNCT
cjfa-7412	63	21	the	the	DET
cjfa-7412	63	22	structure	structure	NOUN
cjfa-7412	63	23	of	of	ADP
cjfa-7412	63	24	employees	employee	NOUN
cjfa-7412	63	25	by	by	ADP
cjfa-7412	63	26	age	age	NOUN
cjfa-7412	63	27	,	,	PUNCT
cjfa-7412	63	28	the	the	DET
cjfa-7412	63	29	amount	amount	NOUN
cjfa-7412	63	30	of	of	ADP
cjfa-7412	63	31	the	the	DET
cjfa-7412	63	32	average	average	ADJ
cjfa-7412	63	33	wage	wage	NOUN
cjfa-7412	63	34	,	,	PUNCT
cjfa-7412	63	35	the	the	DET
cjfa-7412	63	36	rate	rate	NOUN
cjfa-7412	63	37	of	of	ADP
cjfa-7412	63	38	inflation	inflation	NOUN
cjfa-7412	63	39	.	.	PUNCT
cjfa-7412	64	1	it	it	PRON
cjfa-7412	64	2	is	be	AUX
cjfa-7412	64	3	worth	worth	ADJ
cjfa-7412	64	4	noting	note	VERB
cjfa-7412	64	5	that	that	SCONJ
cjfa-7412	64	6	according	accord	VERB
cjfa-7412	64	7	to	to	ADP
cjfa-7412	64	8	the	the	DET
cjfa-7412	64	9	polish	polish	PROPN
cjfa-7412	64	10	accounting	accounting	PROPN
cjfa-7412	64	11	act	act	PROPN
cjfa-7412	64	12	[	[	X
cjfa-7412	64	13	art	art	NOUN
cjfa-7412	64	14	.	.	PUNCT
cjfa-7412	65	1	39	39	NUM
cjfa-7412	65	2	sec	sec	PROPN
cjfa-7412	65	3	.	.	PROPN
cjfa-7412	65	4	2	2	NUM
cjfa-7412	65	5	point	point	NOUN
cjfa-7412	65	6	2	2	NUM
cjfa-7412	65	7	,	,	PUNCT
cjfa-7412	65	8	sec	sec	PROPN
cjfa-7412	65	9	.	.	PROPN
cjfa-7412	65	10	2a	2a	NUM
cjfa-7412	65	11	]	]	PUNCT
cjfa-7412	65	12	provisions	provision	NOUN
cjfa-7412	65	13	for	for	ADP
cjfa-7412	65	14	pensions	pension	NOUN
cjfa-7412	65	15	and	and	CCONJ
cjfa-7412	65	16	similar	similar	ADJ
cjfa-7412	65	17	obligations	obligation	NOUN
cjfa-7412	65	18	are	be	AUX
cjfa-7412	65	19	recognized	recognize	VERB
cjfa-7412	65	20	during	during	ADP
cjfa-7412	65	21	the	the	DET
cjfa-7412	65	22	year	year	NOUN
cjfa-7412	65	23	as	as	ADP
cjfa-7412	65	24	accrued	accrue	VERB
cjfa-7412	65	25	expenses	expense	NOUN
cjfa-7412	65	26	,	,	PUNCT
cjfa-7412	65	27	but	but	CCONJ
cjfa-7412	65	28	only	only	ADV
cjfa-7412	65	29	at	at	ADP
cjfa-7412	65	30	the	the	DET
cjfa-7412	65	31	balance	balance	NOUN
cjfa-7412	65	32	sheet	sheet	NOUN
cjfa-7412	65	33	date	date	NOUN
cjfa-7412	65	34	are	be	AUX
cjfa-7412	65	35	accounted	account	VERB
cjfa-7412	65	36	for	for	ADP
cjfa-7412	65	37	as	as	ADP
cjfa-7412	65	38	provisions	provision	NOUN
cjfa-7412	65	39	for	for	ADP
cjfa-7412	65	40	liabilities	liability	NOUN
cjfa-7412	65	41	.	.	PUNCT
cjfa-7412	66	1	this	this	DET
cjfa-7412	66	2	specific	specific	ADJ
cjfa-7412	66	3	solution	solution	NOUN
cjfa-7412	66	4	adopted	adopt	VERB
cjfa-7412	66	5	only	only	ADV
cjfa-7412	66	6	in	in	ADP
cjfa-7412	66	7	the	the	DET
cjfa-7412	66	8	polish	polish	PROPN
cjfa-7412	66	9	accounting	accounting	PROPN
cjfa-7412	66	10	act	act	PROPN
cjfa-7412	66	11	,	,	PUNCT
cjfa-7412	66	12	which	which	PRON
cjfa-7412	66	13	it	it	PRON
cjfa-7412	66	14	is	be	AUX
cjfa-7412	66	15	not	not	PART
cjfa-7412	66	16	reflected	reflect	VERB
cjfa-7412	66	17	in	in	ADP
cjfa-7412	66	18	the	the	DET
cjfa-7412	66	19	ias	ias	NOUN
cjfa-7412	66	20	,	,	PUNCT
cjfa-7412	66	21	in	in	ADP
cjfa-7412	66	22	which	which	PRON
cjfa-7412	66	23	both	both	CCONJ
cjfa-7412	66	24	during	during	ADP
cjfa-7412	66	25	the	the	DET
cjfa-7412	66	26	year	year	NOUN
cjfa-7412	66	27	and	and	CCONJ
cjfa-7412	66	28	at	at	ADP
cjfa-7412	66	29	the	the	DET
cjfa-7412	66	30	balance	balance	NOUN
cjfa-7412	66	31	sheet	sheet	NOUN
cjfa-7412	66	32	date	date	NOUN
cjfa-7412	66	33	,	,	PUNCT
cjfa-7412	66	34	the	the	DET
cjfa-7412	66	35	provisions	provision	NOUN
cjfa-7412	66	36	are	be	AUX
cjfa-7412	66	37	treated	treat	VERB
cjfa-7412	66	38	as	as	SCONJ
cjfa-7412	66	39	typother	typother	ADJ
cjfa-7412	66	40	provisions	provision	NOUN
cjfa-7412	66	41	specified	specify	VERB
cjfa-7412	66	42	in	in	ADP
cjfa-7412	66	43	the	the	DET
cjfa-7412	66	44	balance	balance	NOUN
cjfa-7412	66	45	sheet	sheet	NOUN
cjfa-7412	66	46	include	include	VERB
cjfa-7412	66	47	,	,	PUNCT
cjfa-7412	66	48	in	in	ADP
cjfa-7412	66	49	particular	particular	ADJ
cjfa-7412	66	50	(	(	PUNCT
cjfa-7412	66	51	sprawozdanie	sprawozdanie	VERB
cjfa-7412	66	52	finansowe	finansowe	NOUN
cjfa-7412	66	53	2009	2009	NUM
cjfa-7412	66	54	,	,	PUNCT
cjfa-7412	66	55	8–36	8–36	NUM
cjfa-7412	66	56	):	):	PUNCT
cjfa-7412	66	57	provisions	provision	NOUN
cjfa-7412	66	58	for	for	ADP
cjfa-7412	66	59	losses	loss	NOUN
cjfa-7412	66	60	on	on	ADP
cjfa-7412	66	61	business	business	NOUN
cjfa-7412	66	62	transactions	transaction	NOUN
cjfa-7412	66	63	in	in	ADP
cjfa-7412	66	64	progress	progress	NOUN
cjfa-7412	66	65	,	,	PUNCT
cjfa-7412	66	66	provision	provision	NOUN
cjfa-7412	66	67	for	for	ADP
cjfa-7412	66	68	future	future	ADJ
cjfa-7412	66	69	liabilities	liability	NOUN
cjfa-7412	66	70	resulting	result	VERB
cjfa-7412	66	71	from	from	ADP
cjfa-7412	66	72	restructuring	restructure	VERB
cjfa-7412	66	73	,	,	PUNCT
cjfa-7412	66	74	a	a	DET
cjfa-7412	66	75	provision	provision	NOUN
cjfa-7412	66	76	for	for	ADP
cjfa-7412	66	77	the	the	DET
cjfa-7412	66	78	expected	expect	VERB
cjfa-7412	66	79	costs	cost	NOUN
cjfa-7412	66	80	and	and	CCONJ
cjfa-7412	66	81	losses	loss	NOUN
cjfa-7412	66	82	caused	cause	VERB
cjfa-7412	66	83	by	by	ADP
cjfa-7412	66	84	dropping	dropping	NOUN
cjfa-7412	66	85	or	or	CCONJ
cjfa-7412	66	86	loss	loss	NOUN
cjfa-7412	66	87	of	of	ADP
cjfa-7412	66	88	ability	ability	NOUN
cjfa-7412	66	89	to	to	PART
cjfa-7412	66	90	continue	continue	VERB
cjfa-7412	66	91	business	business	NOUN
cjfa-7412	66	92	operations	operation	NOUN
cjfa-7412	66	93	,	,	PUNCT
cjfa-7412	66	94	passive	passive	ADJ
cjfa-7412	66	95	accruals	accrual	NOUN
cjfa-7412	66	96	arising	arise	VERB
cjfa-7412	66	97	from	from	ADP
cjfa-7412	66	98	obligation	obligation	NOUN
cjfa-7412	66	99	,	,	PUNCT
cjfa-7412	66	100	related	relate	VERB
cjfa-7412	66	101	to	to	ADP
cjfa-7412	66	102	current	current	ADJ
cjfa-7412	66	103	operations	operation	NOUN
cjfa-7412	66	104	,	,	PUNCT
cjfa-7412	66	105	future	future	ADJ
cjfa-7412	66	106	benefits	benefit	NOUN
cjfa-7412	66	107	for	for	ADP
cjfa-7412	66	108	unknown	unknown	ADJ
cjfa-7412	66	109	persons	person	NOUN
cjfa-7412	66	110	,	,	PUNCT
cjfa-7412	66	111	whose	whose	DET
cjfa-7412	66	112	amount	amount	NOUN
cjfa-7412	66	113	can	can	AUX
cjfa-7412	66	114	be	be	AUX
cjfa-7412	66	115	reliably	reliably	ADV
cjfa-7412	66	116	estimated	estimate	VERB
cjfa-7412	66	117	,	,	PUNCT
cjfa-7412	66	118	although	although	SCONJ
cjfa-7412	66	119	the	the	DET
cjfa-7412	66	120	date	date	NOUN
cjfa-7412	66	121	of	of	ADP
cjfa-7412	66	122	liability	liability	NOUN
cjfa-7412	66	123	is	be	AUX
cjfa-7412	66	124	not	not	PART
cjfa-7412	66	125	yet	yet	ADV
cjfa-7412	66	126	known	know	VERB
cjfa-7412	66	127	,	,	PUNCT
cjfa-7412	66	128	including	include	VERB
cjfa-7412	66	129	guarantees	guarantee	NOUN
cjfa-7412	66	130	and	and	CCONJ
cjfa-7412	66	131	warranty	warranty	NOUN
cjfa-7412	66	132	for	for	ADP
cjfa-7412	66	133	sold	sell	VERB
cjfa-7412	66	134	,	,	PUNCT
cjfa-7412	66	135	long	long	ADJ
cjfa-7412	66	136	-	-	PUNCT
cjfa-7412	66	137	term	term	NOUN
cjfa-7412	66	138	use	use	NOUN
cjfa-7412	66	139	products	product	NOUN
cjfa-7412	66	140	,	,	PUNCT
cjfa-7412	66	141	other	other	ADJ
cjfa-7412	66	142	future	future	ADJ
cjfa-7412	66	143	liabilities	liability	NOUN
cjfa-7412	66	144	.	.	PUNCT
cjfa-7412	67	1	it	it	PRON
cjfa-7412	67	2	should	should	AUX
cjfa-7412	67	3	be	be	AUX
cjfa-7412	67	4	noted	note	VERB
cjfa-7412	67	5	that	that	SCONJ
cjfa-7412	67	6	these	these	PRON
cjfa-7412	67	7	are	be	AUX
cjfa-7412	67	8	just	just	ADV
cjfa-7412	67	9	examples	example	NOUN
cjfa-7412	67	10	of	of	ADP
cjfa-7412	67	11	reasons	reason	NOUN
cjfa-7412	67	12	for	for	ADP
cjfa-7412	67	13	which	which	PRON
cjfa-7412	67	14	provisions	provision	NOUN
cjfa-7412	67	15	are	be	AUX
cjfa-7412	67	16	created	create	VERB
cjfa-7412	67	17	.	.	PUNCT
cjfa-7412	68	1	the	the	DET
cjfa-7412	68	2	polish	polish	PROPN
cjfa-7412	68	3	accounting	accounting	PROPN
cjfa-7412	68	4	act	act	NOUN
cjfa-7412	68	5	in	in	ADP
cjfa-7412	68	6	art	art	NOUN
cjfa-7412	68	7	.	.	PUNCT
cjfa-7412	69	1	35d	35d	NOUN
cjfa-7412	69	2	indicates	indicate	VERB
cjfa-7412	69	3	that	that	SCONJ
cjfa-7412	69	4	provisions	provision	NOUN
cjfa-7412	69	5	are	be	AUX
cjfa-7412	69	6	created	create	VERB
cjfa-7412	69	7	“	"	PUNCT
cjfa-7412	69	8	on	on	ADP
cjfa-7412	69	9	certain	certain	ADJ
cjfa-7412	69	10	or	or	CCONJ
cjfa-7412	69	11	highly	highly	ADV
cjfa-7412	69	12	probable	probable	ADJ
cjfa-7412	69	13	future	future	ADJ
cjfa-7412	69	14	liabilities	liability	NOUN
cjfa-7412	69	15	that	that	PRON
cjfa-7412	69	16	can	can	AUX
cjfa-7412	69	17	be	be	AUX
cjfa-7412	69	18	reliably	reliably	ADV
cjfa-7412	69	19	estimated	estimate	VERB
cjfa-7412	69	20	,	,	PUNCT
cjfa-7412	69	21	especially	especially	ADV
cjfa-7412	69	22	(	(	PUNCT
cjfa-7412	69	23	...	...	PUNCT
cjfa-7412	69	24	)	)	PUNCT
cjfa-7412	69	25	”	"	PUNCT
cjfa-7412	69	26	.	.	PUNCT
cjfa-7412	70	1	this	this	PRON
cjfa-7412	70	2	means	mean	VERB
cjfa-7412	70	3	that	that	SCONJ
cjfa-7412	70	4	the	the	DET
cjfa-7412	70	5	catalogue	catalogue	NOUN
cjfa-7412	70	6	of	of	ADP
cjfa-7412	70	7	these	these	DET
cjfa-7412	70	8	provisions	provision	NOUN
cjfa-7412	70	9	is	be	AUX
cjfa-7412	70	10	open	open	ADJ
cjfa-7412	70	11	.	.	PUNCT
cjfa-7412	71	1	the	the	DET
cjfa-7412	71	2	basis	basis	NOUN
cjfa-7412	71	3	for	for	ADP
cjfa-7412	71	4	determining	determine	VERB
cjfa-7412	71	5	the	the	DET
cjfa-7412	71	6	value	value	NOUN
cjfa-7412	71	7	of	of	ADP
cjfa-7412	71	8	the	the	DET
cjfa-7412	71	9	provision	provision	NOUN
cjfa-7412	71	10	is	be	AUX
cjfa-7412	71	11	a	a	DET
cjfa-7412	71	12	reliable	reliable	ADJ
cjfa-7412	71	13	estimate	estimate	NOUN
cjfa-7412	71	14	of	of	ADP
cjfa-7412	71	15	the	the	DET
cjfa-7412	71	16	effect	effect	NOUN
cjfa-7412	71	17	of	of	ADP
cjfa-7412	71	18	an	an	DET
cjfa-7412	71	19	event	event	NOUN
cjfa-7412	71	20	to	to	PART
cjfa-7412	71	21	which	which	PRON
cjfa-7412	71	22	it	it	PRON
cjfa-7412	71	23	relates	relate	VERB
cjfa-7412	71	24	.	.	PUNCT
cjfa-7412	72	1	the	the	DET
cjfa-7412	72	2	accounting	accounting	NOUN
cjfa-7412	72	3	act	act	NOUN
cjfa-7412	72	4	does	do	AUX
cjfa-7412	72	5	not	not	PART
cjfa-7412	72	6	limit	limit	VERB
cjfa-7412	72	7	the	the	DET
cjfa-7412	72	8	obligation	obligation	NOUN
cjfa-7412	72	9	to	to	PART
cjfa-7412	72	10	create	create	VERB
cjfa-7412	72	11	provisions	provision	NOUN
cjfa-7412	72	12	to	to	ADP
cjfa-7412	72	13	the	the	DET
cjfa-7412	72	14	balance	balance	NOUN
cjfa-7412	72	15	sheet	sheet	NOUN
cjfa-7412	72	16	date	date	NOUN
cjfa-7412	72	17	,	,	PUNCT
cjfa-7412	72	18	and	and	CCONJ
cjfa-7412	72	19	for	for	ADP
cjfa-7412	72	20	this	this	DET
cjfa-7412	72	21	reason	reason	NOUN
cjfa-7412	72	22	entities	entity	NOUN
cjfa-7412	72	23	are	be	AUX
cjfa-7412	72	24	required	require	VERB
cjfa-7412	72	25	to	to	PART
cjfa-7412	72	26	create	create	VERB
cjfa-7412	72	27	provisions	provision	NOUN
cjfa-7412	72	28	also	also	ADV
cjfa-7412	72	29	during	during	ADP
cjfa-7412	72	30	the	the	DET
cjfa-7412	72	31	fiscal	fiscal	ADJ
cjfa-7412	72	32	year	year	NOUN
cjfa-7412	72	33	,	,	PUNCT
cjfa-7412	72	34	if	if	SCONJ
cjfa-7412	72	35	an	an	DET
cjfa-7412	72	36	event	event	NOUN
cjfa-7412	72	37	2010	2010	NUM
cjfa-7412	72	38	,	,	PUNCT
cjfa-7412	72	39	307	307	NUM
cjfa-7412	72	40	)	)	PUNCT
cjfa-7412	72	41	.	.	PUNCT
cjfa-7412	73	1	in	in	ADP
cjfa-7412	73	2	accordance	accordance	NOUN
cjfa-7412	73	3	with	with	ADP
cjfa-7412	73	4	art	art	NOUN
cjfa-7412	73	5	.	.	PUNCT
cjfa-7412	74	1	sec	sec	PROPN
cjfa-7412	74	2	.	.	PROPN
cjfa-7412	74	3	28	28	NUM
cjfa-7412	74	4	.	.	NOUN
cjfa-7412	74	5	1	1	NUM
cjfa-7412	74	6	point	point	NOUN
cjfa-7412	74	7	9	9	NUM
cjfa-7412	74	8	of	of	ADP
cjfa-7412	74	9	the	the	DET
cjfa-7412	74	10	accounting	accounting	NOUN
cjfa-7412	74	11	act	act	PROPN
cjfa-7412	74	12	,	,	PUNCT
cjfa-7412	74	13	no	no	ADV
cjfa-7412	74	14	rarer	rare	ADJ
cjfa-7412	74	15	than	than	ADP
cjfa-7412	74	16	at	at	ADP
cjfa-7412	74	17	the	the	DET
cjfa-7412	74	18	balance	balance	NOUN
cjfa-7412	74	19	sheet	sheet	NOUN
cjfa-7412	74	20	date	date	NOUN
cjfa-7412	74	21	,	,	PUNCT
cjfa-7412	74	22	provisions	provision	NOUN
cjfa-7412	74	23	are	be	AUX
cjfa-7412	74	24	measured	measure	VERB
cjfa-7412	74	25	at	at	ADP
cjfa-7412	74	26	reasonable	reasonable	ADJ
cjfa-7412	74	27	,	,	PUNCT
cjfa-7412	74	28	reliable	reliable	ADJ
cjfa-7412	74	29	estimated	estimate	VERB
cjfa-7412	74	30	value	value	NOUN
cjfa-7412	74	31	.	.	PUNCT
cjfa-7412	75	1	a	a	DET
cjfa-7412	75	2	feature	feature	NOUN
cjfa-7412	75	3	of	of	ADP
cjfa-7412	75	4	the	the	DET
cjfa-7412	75	5	provision	provision	NOUN
cjfa-7412	75	6	is	be	AUX
cjfa-7412	75	7	uncertainty	uncertainty	NOUN
cjfa-7412	75	8	both	both	CCONJ
cjfa-7412	75	9	in	in	ADP
cjfa-7412	75	10	terms	term	NOUN
cjfa-7412	75	11	of	of	ADP
cjfa-7412	75	12	maturity	maturity	NOUN
cjfa-7412	75	13	of	of	ADP
cjfa-7412	75	14	liabilities	liability	NOUN
cjfa-7412	75	15	,	,	PUNCT
cjfa-7412	75	16	as	as	ADV
cjfa-7412	75	17	well	well	ADV
cjfa-7412	75	18	as	as	ADP
cjfa-7412	75	19	its	its	PRON
cjfa-7412	75	20	size	size	NOUN
cjfa-7412	75	21	.	.	PUNCT
cjfa-7412	76	1	therefore	therefore	ADV
cjfa-7412	76	2	,	,	PUNCT
cjfa-7412	76	3	the	the	DET
cjfa-7412	76	4	estimation	estimation	NOUN
cjfa-7412	76	5	of	of	ADP
cjfa-7412	76	6	provisions	provision	NOUN
cjfa-7412	76	7	estimated	estimate	VERB
cjfa-7412	76	8	values	value	NOUN
cjfa-7412	76	9	:	:	PUNCT
cjfa-7412	76	10	the	the	DET
cjfa-7412	76	11	provisions	provision	NOUN
cjfa-7412	76	12	and	and	CCONJ
cjfa-7412	76	13	the	the	DET
cjfa-7412	76	14	write	write	NOUN
cjfa-7412	76	15	-	-	PUNCT
cjfa-7412	76	16	downs	down	NOUN
cjfa-7412	76	17	…	…	PUNCT
cjfa-7412	76	18	163	163	NUM
cjfa-7412	76	19	should	should	AUX
cjfa-7412	76	20	be	be	AUX
cjfa-7412	76	21	conducted	conduct	VERB
cjfa-7412	76	22	using	use	VERB
cjfa-7412	76	23	the	the	DET
cjfa-7412	76	24	knowledge	knowledge	NOUN
cjfa-7412	76	25	and	and	CCONJ
cjfa-7412	76	26	professional	professional	ADJ
cjfa-7412	76	27	judgment	judgment	NOUN
cjfa-7412	76	28	of	of	ADP
cjfa-7412	76	29	the	the	DET
cjfa-7412	76	30	management	management	NOUN
cjfa-7412	76	31	of	of	ADP
cjfa-7412	76	32	an	an	DET
cjfa-7412	76	33	entity	entity	NOUN
cjfa-7412	76	34	,	,	PUNCT
cjfa-7412	76	35	based	base	VERB
cjfa-7412	76	36	on	on	ADP
cjfa-7412	76	37	past	past	ADJ
cjfa-7412	76	38	experience	experience	NOUN
cjfa-7412	76	39	,	,	PUNCT
cjfa-7412	76	40	using	use	VERB
cjfa-7412	76	41	the	the	DET
cjfa-7412	76	42	expertise	expertise	NOUN
cjfa-7412	76	43	of	of	ADP
cjfa-7412	76	44	independent	independent	ADJ
cjfa-7412	76	45	experts	expert	NOUN
cjfa-7412	76	46	in	in	ADP
cjfa-7412	76	47	a	a	DET
cjfa-7412	76	48	given	give	VERB
cjfa-7412	76	49	field	field	NOUN
cjfa-7412	76	50	,	,	PUNCT
cjfa-7412	76	51	and	and	CCONJ
cjfa-7412	76	52	statistical	statistical	ADJ
cjfa-7412	76	53	estimation	estimation	NOUN
cjfa-7412	76	54	methods	method	NOUN
cjfa-7412	76	55	of	of	ADP
cjfa-7412	76	56	provisions	provision	NOUN
cjfa-7412	76	57	.	.	PUNCT
cjfa-7412	77	1	the	the	DET
cjfa-7412	77	2	amount	amount	NOUN
cjfa-7412	77	3	,	,	PUNCT
cjfa-7412	77	4	for	for	ADP
cjfa-7412	77	5	which	which	PRON
cjfa-7412	77	6	a	a	DET
cjfa-7412	77	7	provision	provision	NOUN
cjfa-7412	77	8	is	be	AUX
cjfa-7412	77	9	created	create	VERB
cjfa-7412	77	10	,	,	PUNCT
cjfa-7412	77	11	should	should	AUX
cjfa-7412	77	12	be	be	AUX
cjfa-7412	77	13	the	the	DET
cjfa-7412	77	14	amount	amount	NOUN
cjfa-7412	77	15	that	that	PRON
cjfa-7412	77	16	an	an	DET
cjfa-7412	77	17	entity	entity	NOUN
cjfa-7412	77	18	would	would	AUX
cjfa-7412	77	19	pay	pay	VERB
cjfa-7412	77	20	to	to	PART
cjfa-7412	77	21	settle	settle	VERB
cjfa-7412	77	22	the	the	DET
cjfa-7412	77	23	obligation	obligation	NOUN
cjfa-7412	77	24	at	at	ADP
cjfa-7412	77	25	the	the	DET
cjfa-7412	77	26	balance	balance	NOUN
cjfa-7412	77	27	sheet	sheet	NOUN
cjfa-7412	77	28	date	date	NOUN
cjfa-7412	77	29	based	base	VERB
cjfa-7412	77	30	on	on	ADP
cjfa-7412	77	31	the	the	DET
cjfa-7412	77	32	most	most	ADV
cjfa-7412	77	33	appropriate	appropriate	ADJ
cjfa-7412	77	34	estimate	estimate	NOUN
cjfa-7412	77	35	(	(	PUNCT
cjfa-7412	77	36	sprawozdanie	sprawozdanie	VERB
cjfa-7412	77	37	finansowe	finansowe	NOUN
cjfa-7412	77	38	2009	2009	NUM
cjfa-7412	77	39	,	,	PUNCT
cjfa-7412	77	40	8–52	8–52	NOUN
cjfa-7412	77	41	)	)	PUNCT
cjfa-7412	77	42	.	.	PUNCT
cjfa-7412	78	1	the	the	DET
cjfa-7412	78	2	impairment	impairment	ADJ
cjfa-7412	78	3	loss	loss	NOUN
cjfa-7412	78	4	of	of	ADP
cjfa-7412	78	5	an	an	DET
cjfa-7412	78	6	asset	asset	NOUN
cjfa-7412	78	7	shall	shall	AUX
cjfa-7412	78	8	be	be	AUX
cjfa-7412	78	9	understood	understand	VERB
cjfa-7412	78	10	as	as	ADP
cjfa-7412	78	11	the	the	DET
cjfa-7412	78	12	amount	amount	NOUN
cjfa-7412	78	13	of	of	ADP
cjfa-7412	78	14	reduction	reduction	NOUN
cjfa-7412	78	15	for	for	ADP
cjfa-7412	78	16	the	the	DET
cjfa-7412	78	17	balance	balance	NOUN
cjfa-7412	78	18	sheet	sheet	NOUN
cjfa-7412	78	19	date	date	NOUN
cjfa-7412	78	20	,	,	PUNCT
cjfa-7412	78	21	or	or	CCONJ
cjfa-7412	78	22	any	any	DET
cjfa-7412	78	23	other	other	ADJ
cjfa-7412	78	24	day	day	NOUN
cjfa-7412	78	25	,	,	PUNCT
cjfa-7412	78	26	of	of	ADP
cjfa-7412	78	27	the	the	DET
cjfa-7412	78	28	book	book	NOUN
cjfa-7412	78	29	value	value	NOUN
cjfa-7412	78	30	of	of	ADP
cjfa-7412	78	31	this	this	DET
cjfa-7412	78	32	component	component	NOUN
cjfa-7412	78	33	,	,	PUNCT
cjfa-7412	78	34	resulting	result	VERB
cjfa-7412	78	35	from	from	ADP
cjfa-7412	78	36	the	the	DET
cjfa-7412	78	37	register	register	NOUN
cjfa-7412	78	38	during	during	ADP
cjfa-7412	78	39	a	a	DET
cjfa-7412	78	40	reporting	reporting	NOUN
cjfa-7412	78	41	period	period	NOUN
cjfa-7412	78	42	.	.	PUNCT
cjfa-7412	79	1	as	as	ADP
cjfa-7412	79	2	a	a	DET
cjfa-7412	79	3	rule	rule	NOUN
cjfa-7412	79	4	,	,	PUNCT
cjfa-7412	79	5	the	the	DET
cjfa-7412	79	6	effect	effect	NOUN
cjfa-7412	79	7	of	of	ADP
cjfa-7412	79	8	the	the	DET
cjfa-7412	79	9	impairment	impairment	ADJ
cjfa-7412	79	10	loss	loss	NOUN
cjfa-7412	79	11	is	be	AUX
cjfa-7412	79	12	a	a	DET
cjfa-7412	79	13	cost	cost	NOUN
cjfa-7412	79	14	,	,	PUNCT
cjfa-7412	79	15	and	and	CCONJ
cjfa-7412	79	16	therefore	therefore	ADV
cjfa-7412	79	17	a	a	DET
cjfa-7412	79	18	write	write	NOUN
cjfa-7412	79	19	down	down	ADP
cjfa-7412	79	20	of	of	ADP
cjfa-7412	79	21	assets	asset	NOUN
cjfa-7412	79	22	value	value	NOUN
cjfa-7412	79	23	.	.	PUNCT
cjfa-7412	80	1	as	as	ADP
cjfa-7412	80	2	a	a	DET
cjfa-7412	80	3	result	result	NOUN
cjfa-7412	80	4	,	,	PUNCT
cjfa-7412	80	5	impairment	impairment	ADJ
cjfa-7412	80	6	losses	loss	NOUN
cjfa-7412	80	7	are	be	AUX
cjfa-7412	80	8	a	a	DET
cjfa-7412	80	9	balance	balance	NOUN
cjfa-7412	80	10	sheet	sheet	NOUN
cjfa-7412	80	11	category	category	NOUN
cjfa-7412	80	12	–	–	PUNCT
cjfa-7412	80	13	reducing	reduce	VERB
cjfa-7412	80	14	the	the	DET
cjfa-7412	80	15	value	value	NOUN
cjfa-7412	80	16	kowska	kowska	NOUN
cjfa-7412	80	17	2006	2006	NUM
cjfa-7412	80	18	,	,	PUNCT
cjfa-7412	80	19	91–92	91–92	NUM
cjfa-7412	80	20	)	)	PUNCT
cjfa-7412	80	21	.	.	PUNCT
cjfa-7412	81	1	in	in	ADP
cjfa-7412	81	2	accordance	accordance	NOUN
cjfa-7412	81	3	with	with	ADP
cjfa-7412	81	4	the	the	DET
cjfa-7412	81	5	accounting	accounting	NOUN
cjfa-7412	81	6	practices	practice	NOUN
cjfa-7412	81	7	,	,	PUNCT
cjfa-7412	81	8	impairment	impairment	ADJ
cjfa-7412	81	9	losses	loss	NOUN
cjfa-7412	81	10	may	may	AUX
cjfa-7412	81	11	result	result	VERB
cjfa-7412	81	12	:	:	PUNCT
cjfa-7412	81	13	loss	loss	NOUN
cjfa-7412	81	14	of	of	ADP
cjfa-7412	81	15	asset	asset	NOUN
cjfa-7412	81	16	value	value	NOUN
cjfa-7412	81	17	,	,	PUNCT
cjfa-7412	81	18	valuation	valuation	NOUN
cjfa-7412	81	19	of	of	ADP
cjfa-7412	81	20	assets	asset	NOUN
cjfa-7412	81	21	according	accord	VERB
cjfa-7412	81	22	to	to	ADP
cjfa-7412	81	23	specific	specific	ADJ
cjfa-7412	81	24	parameters1	parameters1	NOUN
cjfa-7412	81	25	.	.	PUNCT
cjfa-7412	82	1	the	the	DET
cjfa-7412	82	2	loss	loss	NOUN
cjfa-7412	82	3	of	of	ADP
cjfa-7412	82	4	assets	asset	NOUN
cjfa-7412	82	5	value	value	NOUN
cjfa-7412	82	6	,	,	PUNCT
cjfa-7412	82	7	which	which	PRON
cjfa-7412	82	8	requires	require	VERB
cjfa-7412	82	9	a	a	DET
cjfa-7412	82	10	relevant	relevant	ADJ
cjfa-7412	82	11	impairment	impairment	ADJ
cjfa-7412	82	12	loss	loss	NOUN
cjfa-7412	82	13	to	to	PART
cjfa-7412	82	14	be	be	AUX
cjfa-7412	82	15	carried	carry	VERB
cjfa-7412	82	16	out	out	ADP
cjfa-7412	82	17	,	,	PUNCT
cjfa-7412	82	18	is	be	AUX
cjfa-7412	82	19	a	a	DET
cjfa-7412	82	20	reduction	reduction	NOUN
cjfa-7412	82	21	of	of	ADP
cjfa-7412	82	22	the	the	DET
cjfa-7412	82	23	carrying	carrying	NOUN
cjfa-7412	82	24	value	value	NOUN
cjfa-7412	82	25	of	of	ADP
cjfa-7412	82	26	assets	asset	NOUN
cjfa-7412	82	27	,	,	PUNCT
cjfa-7412	82	28	a	a	DET
cjfa-7412	82	29	reduction	reduction	NOUN
cjfa-7412	82	30	which	which	PRON
cjfa-7412	82	31	differs	differ	VERB
cjfa-7412	82	32	from	from	ADP
cjfa-7412	82	33	the	the	DET
cjfa-7412	82	34	normal	normal	ADJ
cjfa-7412	82	35	,	,	PUNCT
cjfa-7412	82	36	expected	expect	VERB
cjfa-7412	82	37	consumption	consumption	NOUN
cjfa-7412	82	38	,	,	PUNCT
cjfa-7412	82	39	expressed	express	VERB
cjfa-7412	82	40	in	in	ADP
cjfa-7412	82	41	amortization	amortization	NOUN
cjfa-7412	82	42	write	write	NOUN
cjfa-7412	82	43	cumstances	cumstance	NOUN
cjfa-7412	82	44	that	that	PRON
cjfa-7412	82	45	indicate	indicate	VERB
cjfa-7412	82	46	a	a	DET
cjfa-7412	82	47	loss	loss	NOUN
cjfa-7412	82	48	in	in	ADP
cjfa-7412	82	49	the	the	DET
cjfa-7412	82	50	potential	potential	NOUN
cjfa-7412	82	51	of	of	ADP
cjfa-7412	82	52	assets	asset	NOUN
cjfa-7412	82	53	to	to	PART
cjfa-7412	82	54	generate	generate	VERB
cjfa-7412	82	55	economic	economic	ADJ
cjfa-7412	82	56	benefits	benefit	NOUN
cjfa-7412	82	57	.	.	PUNCT
cjfa-7412	83	1	the	the	DET
cjfa-7412	83	2	use	use	NOUN
cjfa-7412	83	3	of	of	ADP
cjfa-7412	83	4	impairment	impairment	ADJ
cjfa-7412	83	5	loss	loss	NOUN
cjfa-7412	83	6	write	write	NOUN
cjfa-7412	83	7	offs	off	NOUN
cjfa-7412	83	8	is	be	AUX
cjfa-7412	83	9	very	very	ADV
cjfa-7412	83	10	important	important	ADJ
cjfa-7412	83	11	for	for	ADP
cjfa-7412	83	12	the	the	DET
cjfa-7412	83	13	preservation	preservation	NOUN
cjfa-7412	83	14	of	of	ADP
cjfa-7412	83	15	equity	equity	NOUN
cjfa-7412	83	16	and	and	CCONJ
cjfa-7412	83	17	continuation	continuation	NOUN
cjfa-7412	83	18	of	of	ADP
cjfa-7412	83	19	the	the	DET
cjfa-7412	83	20	enterprise	enterprise	NOUN
cjfa-7412	83	21	.	.	PUNCT
cjfa-7412	84	1	the	the	DET
cjfa-7412	84	2	polish	polish	PROPN
cjfa-7412	84	3	accounting	accounting	PROPN
cjfa-7412	84	4	act	act	NOUN
cjfa-7412	84	5	in	in	ADP
cjfa-7412	84	6	art	art	NOUN
cjfa-7412	84	7	.	.	PUNCT
cjfa-7412	85	1	paragraph	paragraph	NOUN
cjfa-7412	85	2	28.7	28.7	NUM
cjfa-7412	85	3	,	,	PUNCT
cjfa-7412	85	4	introduces	introduce	VERB
cjfa-7412	85	5	a	a	DET
cjfa-7412	85	6	definition	definition	NOUN
cjfa-7412	85	7	of	of	ADP
cjfa-7412	85	8	the	the	DET
cjfa-7412	85	9	so	so	ADV
cjfa-7412	85	10	-	-	PUNCT
cjfa-7412	85	11	called	call	VERB
cjfa-7412	85	12	permanent	permanent	ADJ
cjfa-7412	85	13	loss	loss	NOUN
cjfa-7412	85	14	of	of	ADP
cjfa-7412	85	15	value	value	NOUN
cjfa-7412	85	16	,	,	PUNCT
cjfa-7412	85	17	according	accord	VERB
cjfa-7412	85	18	to	to	ADP
cjfa-7412	85	19	which	which	PRON
cjfa-7412	85	20	“	"	PUNCT
cjfa-7412	85	21	permanent	permanent	ADJ
cjfa-7412	85	22	loss	loss	NOUN
cjfa-7412	85	23	of	of	ADP
cjfa-7412	85	24	value	value	NOUN
cjfa-7412	85	25	occurs	occur	VERB
cjfa-7412	85	26	when	when	SCONJ
cjfa-7412	85	27	there	there	PRON
cjfa-7412	85	28	is	be	VERB
cjfa-7412	85	29	a	a	DET
cjfa-7412	85	30	high	high	ADJ
cjfa-7412	85	31	probability	probability	NOUN
cjfa-7412	85	32	that	that	SCONJ
cjfa-7412	85	33	the	the	DET
cjfa-7412	85	34	asset	asset	NOUN
cjfa-7412	85	35	being	be	AUX
cjfa-7412	85	36	controlled	control	VERB
cjfa-7412	85	37	will	will	AUX
cjfa-7412	85	38	not	not	PART
cjfa-7412	85	39	generate	generate	VERB
cjfa-7412	85	40	in	in	ADP
cjfa-7412	85	41	the	the	DET
cjfa-7412	85	42	future	future	NOUN
cjfa-7412	85	43	,	,	PUNCT
cjfa-7412	85	44	a	a	DET
cjfa-7412	85	45	significant	significant	ADJ
cjfa-7412	85	46	or	or	CCONJ
cjfa-7412	85	47	substantial	substantial	ADJ
cjfa-7412	85	48	part	part	NOUN
cjfa-7412	85	49	of	of	ADP
cjfa-7412	85	50	the	the	DET
cjfa-7412	85	51	expected	expect	VERB
cjfa-7412	85	52	economic	economic	ADJ
cjfa-7412	85	53	benefits	benefit	NOUN
cjfa-7412	85	54	”	"	PUNCT
cjfa-7412	85	55	.	.	PUNCT
cjfa-7412	86	1	the	the	DET
cjfa-7412	86	2	result	result	NOUN
cjfa-7412	86	3	of	of	ADP
cjfa-7412	86	4	the	the	DET
cjfa-7412	86	5	existence	existence	NOUN
cjfa-7412	86	6	of	of	ADP
cjfa-7412	86	7	permanent	permanent	ADJ
cjfa-7412	86	8	loss	loss	NOUN
cjfa-7412	86	9	of	of	ADP
cjfa-7412	86	10	value	value	NOUN
cjfa-7412	86	11	,	,	PUNCT
cjfa-7412	86	12	is	be	AUX
cjfa-7412	86	13	a	a	DET
cjfa-7412	86	14	revaluation	revaluation	NOUN
cjfa-7412	86	15	write	write	VERB
cjfa-7412	86	16	off	off	ADP
cjfa-7412	86	17	to	to	PART
cjfa-7412	86	18	level	level	VERB
cjfa-7412	86	19	the	the	DET
cjfa-7412	86	20	asset	asset	NOUN
cjfa-7412	86	21	value	value	NOUN
cjfa-7412	86	22	resulting	result	VERB
cjfa-7412	86	23	from	from	ADP
cjfa-7412	86	24	the	the	DET
cjfa-7412	86	25	accounting	accounting	NOUN
cjfa-7412	86	26	records	record	NOUN
cjfa-7412	86	27	to	to	ADP
cjfa-7412	86	28	the	the	DET
cjfa-7412	86	29	net	net	ADJ
cjfa-7412	86	30	sales	sale	NOUN
cjfa-7412	86	31	price	price	NOUN
cjfa-7412	86	32	,	,	PUNCT
cjfa-7412	86	33	and	and	CCONJ
cjfa-7412	86	34	in	in	ADP
cjfa-7412	86	35	the	the	DET
cjfa-7412	86	36	absence	absence	NOUN
cjfa-7412	86	37	thereof	thereof	ADV
cjfa-7412	86	38	–	–	PUNCT
cjfa-7412	86	39	to	to	ADP
cjfa-7412	86	40	estimated	estimate	VERB
cjfa-7412	86	41	fair	fair	ADJ
cjfa-7412	86	42	value	value	NOUN
cjfa-7412	86	43	,	,	PUNCT
cjfa-7412	86	44	set	set	VERB
cjfa-7412	86	45	using	use	VERB
cjfa-7412	86	46	a	a	DET
cjfa-7412	86	47	different	different	ADJ
cjfa-7412	86	48	method	method	NOUN
cjfa-7412	86	49	.	.	PUNCT
cjfa-7412	87	1	1	1	NUM
cjfa-7412	87	2	164	164	NUM
cjfa-7412	87	3	polish	polish	ADJ
cjfa-7412	87	4	accounting	accounting	NOUN
cjfa-7412	87	5	act	act	NOUN
cjfa-7412	87	6	also	also	ADV
cjfa-7412	87	7	indicates	indicate	VERB
cjfa-7412	87	8	the	the	DET
cjfa-7412	87	9	circumstances	circumstance	NOUN
cjfa-7412	87	10	in	in	ADP
cjfa-7412	87	11	favor	favor	NOUN
cjfa-7412	87	12	of	of	ADP
cjfa-7412	87	13	making	make	VERB
cjfa-7412	87	14	a	a	DET
cjfa-7412	87	15	write	write	NOUN
cjfa-7412	87	16	off	off	ADP
cjfa-7412	87	17	for	for	ADP
cjfa-7412	87	18	permanent	permanent	ADJ
cjfa-7412	87	19	loss	loss	NOUN
cjfa-7412	87	20	of	of	ADP
cjfa-7412	87	21	asset	asset	NOUN
cjfa-7412	87	22	value	value	NOUN
cjfa-7412	87	23	.	.	PUNCT
cjfa-7412	88	1	such	such	ADJ
cjfa-7412	88	2	impairment	impairment	ADJ
cjfa-7412	88	3	allowance	allowance	NOUN
cjfa-7412	88	4	is	be	AUX
cjfa-7412	88	5	changes	change	NOUN
cjfa-7412	88	6	in	in	ADP
cjfa-7412	88	7	production	production	NOUN
cjfa-7412	88	8	technology	technology	NOUN
cjfa-7412	88	9	,	,	PUNCT
cjfa-7412	88	10	liquidation	liquidation	NOUN
cjfa-7412	88	11	,	,	PUNCT
cjfa-7412	88	12	withdrawal	withdrawal	NOUN
cjfa-7412	88	13	from	from	ADP
cjfa-7412	88	14	use	use	NOUN
cjfa-7412	88	15	,	,	PUNCT
cjfa-7412	88	16	other	other	ADJ
cjfa-7412	88	17	causes	cause	NOUN
cjfa-7412	88	18	of	of	ADP
cjfa-7412	88	19	permanent	permanent	ADJ
cjfa-7412	88	20	loss	loss	NOUN
cjfa-7412	88	21	of	of	ADP
cjfa-7412	88	22	asset	asset	NOUN
cjfa-7412	88	23	value	value	NOUN
cjfa-7412	88	24	.	.	PUNCT
cjfa-7412	89	1	the	the	DET
cjfa-7412	89	2	international	international	ADJ
cjfa-7412	89	3	accounting	accounting	NOUN
cjfa-7412	89	4	standards	standard	NOUN
cjfa-7412	89	5	(	(	PUNCT
cjfa-7412	89	6	ias	ias	PROPN
cjfa-7412	89	7	)	)	PUNCT
cjfa-7412	89	8	point	point	NOUN
cjfa-7412	89	9	at	at	ADP
cjfa-7412	89	10	the	the	DET
cjfa-7412	89	11	following	follow	VERB
cjfa-7412	89	12	premises	premise	NOUN
cjfa-7412	89	13	of	of	ADP
cjfa-7412	89	14	loss	loss	NOUN
cjfa-7412	89	15	of	of	ADP
cjfa-7412	89	16	asset	asset	NOUN
cjfa-7412	89	17	value	value	NOUN
cjfa-7412	89	18	:	:	PUNCT
cjfa-7412	89	19	loss	loss	NOUN
cjfa-7412	89	20	of	of	ADP
cjfa-7412	89	21	the	the	DET
cjfa-7412	89	22	market	market	NOUN
cjfa-7412	89	23	value	value	NOUN
cjfa-7412	89	24	of	of	ADP
cjfa-7412	89	25	a	a	DET
cjfa-7412	89	26	given	give	VERB
cjfa-7412	89	27	asset	asset	NOUN
cjfa-7412	89	28	recorded	record	VERB
cjfa-7412	89	29	during	during	ADP
cjfa-7412	89	30	a	a	DET
cjfa-7412	89	31	period	period	NOUN
cjfa-7412	89	32	,	,	PUNCT
cjfa-7412	89	33	is	be	AUX
cjfa-7412	89	34	much	much	ADV
cjfa-7412	89	35	greater	great	ADJ
cjfa-7412	89	36	than	than	ADP
cjfa-7412	89	37	the	the	DET
cjfa-7412	89	38	loss	loss	NOUN
cjfa-7412	89	39	which	which	PRON
cjfa-7412	89	40	could	could	AUX
cjfa-7412	89	41	be	be	AUX
cjfa-7412	89	42	expected	expect	VERB
cjfa-7412	89	43	as	as	ADP
cjfa-7412	89	44	a	a	DET
cjfa-7412	89	45	result	result	NOUN
cjfa-7412	89	46	of	of	ADP
cjfa-7412	89	47	the	the	DET
cjfa-7412	89	48	passage	passage	NOUN
cjfa-7412	89	49	of	of	ADP
cjfa-7412	89	50	time	time	NOUN
cjfa-7412	89	51	or	or	CCONJ
cjfa-7412	89	52	normal	normal	ADJ
cjfa-7412	89	53	use	use	NOUN
cjfa-7412	89	54	,	,	PUNCT
cjfa-7412	89	55	during	during	ADP
cjfa-7412	89	56	a	a	DET
cjfa-7412	89	57	given	give	VERB
cjfa-7412	89	58	period	period	NOUN
cjfa-7412	89	59	occurred	occur	VERB
cjfa-7412	89	60	or	or	CCONJ
cjfa-7412	89	61	will	will	AUX
cjfa-7412	89	62	occur	occur	VERB
cjfa-7412	89	63	in	in	ADP
cjfa-7412	89	64	the	the	DET
cjfa-7412	89	65	near	near	ADJ
cjfa-7412	89	66	future	future	NOUN
cjfa-7412	89	67	,	,	PUNCT
cjfa-7412	89	68	significant	significant	ADJ
cjfa-7412	89	69	and	and	CCONJ
cjfa-7412	89	70	detrimental	detrimental	ADJ
cjfa-7412	89	71	to	to	ADP
cjfa-7412	89	72	the	the	DET
cjfa-7412	89	73	entity	entity	NOUN
cjfa-7412	89	74	changes	change	NOUN
cjfa-7412	89	75	in	in	ADP
cjfa-7412	89	76	technology	technology	NOUN
cjfa-7412	89	77	,	,	PUNCT
cjfa-7412	89	78	market	market	NOUN
cjfa-7412	89	79	,	,	PUNCT
cjfa-7412	89	80	economy	economy	NOUN
cjfa-7412	89	81	,	,	PUNCT
cjfa-7412	89	82	legal	legal	ADJ
cjfa-7412	89	83	system	system	NOUN
cjfa-7412	89	84	in	in	ADP
cjfa-7412	89	85	which	which	PRON
cjfa-7412	89	86	the	the	DET
cjfa-7412	89	87	entity	entity	NOUN
cjfa-7412	89	88	operates	operate	VERB
cjfa-7412	89	89	,	,	PUNCT
cjfa-7412	89	90	evidence	evidence	NOUN
cjfa-7412	89	91	is	be	AUX
cjfa-7412	89	92	available	available	ADJ
cjfa-7412	89	93	of	of	ADP
cjfa-7412	89	94	obsolescence	obsolescence	NOUN
cjfa-7412	89	95	of	of	ADP
cjfa-7412	89	96	an	an	DET
cjfa-7412	89	97	asset	asset	NOUN
cjfa-7412	89	98	or	or	CCONJ
cjfa-7412	89	99	its	its	PRON
cjfa-7412	89	100	physical	physical	ADJ
cjfa-7412	89	101	damage	damage	NOUN
cjfa-7412	89	102	,	,	PUNCT
cjfa-7412	89	103	during	during	ADP
cjfa-7412	89	104	a	a	DET
cjfa-7412	89	105	given	give	VERB
cjfa-7412	89	106	period	period	NOUN
cjfa-7412	89	107	or	or	CCONJ
cjfa-7412	89	108	in	in	ADP
cjfa-7412	89	109	the	the	DET
cjfa-7412	89	110	near	near	ADJ
cjfa-7412	89	111	future	future	NOUN
cjfa-7412	89	112	there	there	PRON
cjfa-7412	89	113	will	will	AUX
cjfa-7412	89	114	be	be	AUX
cjfa-7412	89	115	significant	significant	ADJ
cjfa-7412	89	116	and	and	CCONJ
cjfa-7412	89	117	detrimental	detrimental	ADJ
cjfa-7412	89	118	to	to	ADP
cjfa-7412	89	119	the	the	DET
cjfa-7412	89	120	entity	entity	NOUN
cjfa-7412	89	121	changes	change	NOUN
cjfa-7412	89	122	in	in	ADP
cjfa-7412	89	123	the	the	DET
cjfa-7412	89	124	scope	scope	NOUN
cjfa-7412	89	125	or	or	CCONJ
cjfa-7412	89	126	manner	manner	NOUN
cjfa-7412	89	127	in	in	ADP
cjfa-7412	89	128	which	which	PRON
cjfa-7412	89	129	an	an	DET
cjfa-7412	89	130	asset	asset	NOUN
cjfa-7412	89	131	is	be	AUX
cjfa-7412	89	132	or	or	CCONJ
cjfa-7412	89	133	will	will	AUX
cjfa-7412	89	134	be	be	AUX
cjfa-7412	89	135	used	use	VERB
cjfa-7412	89	136	(	(	PUNCT
cjfa-7412	89	137	plans	plan	NOUN
cjfa-7412	89	138	to	to	PART
cjfa-7412	89	139	discontinue	discontinue	VERB
cjfa-7412	89	140	or	or	CCONJ
cjfa-7412	89	141	restructure	restructure	VERB
cjfa-7412	89	142	the	the	DET
cjfa-7412	89	143	operation	operation	NOUN
cjfa-7412	89	144	to	to	PART
cjfa-7412	89	145	which	which	PRON
cjfa-7412	89	146	the	the	DET
cjfa-7412	89	147	asset	asset	NOUN
cjfa-7412	89	148	belongs	belong	VERB
cjfa-7412	89	149	)	)	PUNCT
cjfa-7412	89	150	,	,	PUNCT
cjfa-7412	89	151	evidence	evidence	NOUN
cjfa-7412	89	152	is	be	AUX
cjfa-7412	89	153	available	available	ADJ
cjfa-7412	89	154	from	from	ADP
cjfa-7412	89	155	internal	internal	ADJ
cjfa-7412	89	156	reporting	reporting	NOUN
cjfa-7412	89	157	that	that	PRON
cjfa-7412	89	158	indicates	indicate	VERB
cjfa-7412	89	159	that	that	SCONJ
cjfa-7412	89	160	the	the	DET
cjfa-7412	89	161	economic	economic	ADJ
cjfa-7412	89	162	performance	performance	NOUN
cjfa-7412	89	163	of	of	ADP
cjfa-7412	89	164	an	an	DET
cjfa-7412	89	165	asset	asset	NOUN
cjfa-7412	89	166	is	be	AUX
cjfa-7412	89	167	or	or	CCONJ
cjfa-7412	89	168	will	will	AUX
cjfa-7412	89	169	be	be	AUX
cjfa-7412	89	170	worse	bad	ADJ
cjfa-7412	89	171	than	than	SCONJ
cjfa-7412	89	172	expected	expect	VERB
cjfa-7412	89	173	.	.	PUNCT
cjfa-7412	90	1	it	it	PRON
cjfa-7412	90	2	should	should	AUX
cjfa-7412	90	3	be	be	AUX
cjfa-7412	90	4	noted	note	VERB
cjfa-7412	90	5	that	that	SCONJ
cjfa-7412	90	6	the	the	DET
cjfa-7412	90	7	loss	loss	NOUN
cjfa-7412	90	8	of	of	ADP
cjfa-7412	90	9	value	value	NOUN
cjfa-7412	90	10	in	in	ADP
cjfa-7412	90	11	the	the	DET
cjfa-7412	90	12	polish	polish	ADJ
cjfa-7412	90	13	accounting	accounting	PROPN
cjfa-7412	90	14	act	act	PROPN
cjfa-7412	90	15	is	be	AUX
cjfa-7412	90	16	accompanied	accompany	VERB
cjfa-7412	90	17	by	by	ADP
cjfa-7412	90	18	the	the	DET
cjfa-7412	90	19	term	term	NOUN
cjfa-7412	90	20	permanent	permanent	ADJ
cjfa-7412	90	21	,	,	PUNCT
cjfa-7412	90	22	which	which	PRON
cjfa-7412	90	23	is	be	AUX
cjfa-7412	90	24	not	not	PART
cjfa-7412	90	25	found	find	VERB
cjfa-7412	90	26	in	in	ADP
cjfa-7412	90	27	international	international	ADJ
cjfa-7412	90	28	regulations	regulation	NOUN
cjfa-7412	90	29	1	1	NUM
cjfa-7412	90	30	)	)	PUNCT
cjfa-7412	90	31	fixed	fix	VERB
cjfa-7412	90	32	assets	asset	NOUN
cjfa-7412	90	33	–	–	PUNCT
cjfa-7412	90	34	where	where	SCONJ
cjfa-7412	90	35	the	the	DET
cjfa-7412	90	36	phenomenon	phenomenon	NOUN
cjfa-7412	90	37	is	be	AUX
cjfa-7412	90	38	permanent	permanent	ADJ
cjfa-7412	90	39	–	–	PUNCT
cjfa-7412	90	40	that	that	ADV
cjfa-7412	90	41	is	is	ADV
cjfa-7412	90	42	,	,	PUNCT
cjfa-7412	90	43	relates	relate	VERB
cjfa-7412	90	44	to	to	ADP
cjfa-7412	90	45	a	a	DET
cjfa-7412	90	46	longer	long	ADJ
cjfa-7412	90	47	time	time	NOUN
cjfa-7412	90	48	period	period	NOUN
cjfa-7412	90	49	,	,	PUNCT
cjfa-7412	90	50	2	2	X
cjfa-7412	90	51	)	)	PUNCT
cjfa-7412	90	52	current	current	ADJ
cjfa-7412	90	53	assets	asset	NOUN
cjfa-7412	90	54	–	–	PUNCT
cjfa-7412	90	55	due	due	ADP
cjfa-7412	90	56	to	to	ADP
cjfa-7412	90	57	a	a	DET
cjfa-7412	90	58	short	short	ADJ
cjfa-7412	90	59	time	time	NOUN
cjfa-7412	90	60	period	period	NOUN
cjfa-7412	90	61	is	be	AUX
cjfa-7412	90	62	non	non	ADJ
cjfa-7412	90	63	-	-	ADJ
cjfa-7412	90	64	reversible	reversible	ADJ
cjfa-7412	90	65	.	.	PUNCT
cjfa-7412	91	1	the	the	DET
cjfa-7412	91	2	scope	scope	NOUN
cjfa-7412	91	3	of	of	ADP
cjfa-7412	91	4	permanent	permanent	ADJ
cjfa-7412	91	5	loss	loss	NOUN
cjfa-7412	91	6	of	of	ADP
cjfa-7412	91	7	asset	asset	NOUN
cjfa-7412	91	8	value	value	NOUN
cjfa-7412	91	9	,	,	PUNCT
cjfa-7412	91	10	in	in	ADP
cjfa-7412	91	11	accordance	accordance	NOUN
cjfa-7412	91	12	with	with	ADP
cjfa-7412	91	13	the	the	DET
cjfa-7412	91	14	polish	polish	ADJ
cjfa-7412	91	15	tangible	tangible	ADJ
cjfa-7412	91	16	fixed	fix	VERB
cjfa-7412	91	17	assets	asset	NOUN
cjfa-7412	91	18	in	in	ADP
cjfa-7412	91	19	use	use	NOUN
cjfa-7412	91	20	,	,	PUNCT
cjfa-7412	91	21	tangible	tangible	ADJ
cjfa-7412	91	22	fixed	fix	VERB
cjfa-7412	91	23	assets	asset	NOUN
cjfa-7412	91	24	under	under	ADP
cjfa-7412	91	25	construction	construction	NOUN
cjfa-7412	91	26	,	,	PUNCT
cjfa-7412	91	27	shares	share	NOUN
cjfa-7412	91	28	from	from	ADP
cjfa-7412	91	29	other	other	ADJ
cjfa-7412	91	30	entities	entity	NOUN
cjfa-7412	91	31	and	and	CCONJ
cjfa-7412	91	32	other	other	ADJ
cjfa-7412	91	33	investment	investment	NOUN
cjfa-7412	91	34	regard	regard	NOUN
cjfa-7412	91	35	as	as	ADP
cjfa-7412	91	36	fixed	fix	VERB
cjfa-7412	91	37	assets	asset	NOUN
cjfa-7412	91	38	,	,	PUNCT
cjfa-7412	91	39	short	short	ADJ
cjfa-7412	91	40	-	-	PUNCT
cjfa-7412	91	41	term	term	NOUN
cjfa-7412	91	42	investments	investment	NOUN
cjfa-7412	91	43	,	,	PUNCT
cjfa-7412	91	44	inventory	inventory	NOUN
cjfa-7412	91	45	,	,	PUNCT
cjfa-7412	91	46	receivables	receivables	NOUN
cjfa-7412	91	47	and	and	CCONJ
cjfa-7412	91	48	granted	grant	VERB
cjfa-7412	91	49	loans	loan	NOUN
cjfa-7412	91	50	.	.	PUNCT
cjfa-7412	92	1	estimated	estimate	VERB
cjfa-7412	92	2	values	value	NOUN
cjfa-7412	92	3	:	:	PUNCT
cjfa-7412	92	4	the	the	DET
cjfa-7412	92	5	provisions	provision	NOUN
cjfa-7412	92	6	and	and	CCONJ
cjfa-7412	92	7	the	the	DET
cjfa-7412	92	8	write	write	NOUN
cjfa-7412	92	9	-	-	PUNCT
cjfa-7412	92	10	downs	down	NOUN
cjfa-7412	92	11	…	…	PUNCT
cjfa-7412	92	12	165	165	NUM
cjfa-7412	92	13	it	it	PRON
cjfa-7412	92	14	follows	follow	VERB
cjfa-7412	92	15	that	that	SCONJ
cjfa-7412	92	16	,	,	PUNCT
cjfa-7412	92	17	the	the	DET
cjfa-7412	92	18	scope	scope	NOUN
cjfa-7412	92	19	of	of	ADP
cjfa-7412	92	20	the	the	DET
cjfa-7412	92	21	allowances	allowance	NOUN
cjfa-7412	92	22	for	for	ADP
cjfa-7412	92	23	impairment	impairment	NOUN
cjfa-7412	92	24	applies	apply	VERB
cjfa-7412	92	25	to	to	ADP
cjfa-7412	92	26	many	many	ADJ
cjfa-7412	92	27	types	type	NOUN
cjfa-7412	92	28	of	of	ADP
cjfa-7412	92	29	assets	asset	NOUN
cjfa-7412	92	30	.	.	PUNCT
cjfa-7412	93	1	entities	entity	NOUN
cjfa-7412	93	2	engaged	engage	VERB
cjfa-7412	93	3	in	in	ADP
cjfa-7412	93	4	asset	asset	NOUN
cjfa-7412	93	5	write	write	NOUN
cjfa-7412	93	6	-	-	PUNCT
cjfa-7412	93	7	downs	down	NOUN
cjfa-7412	93	8	are	be	AUX
cjfa-7412	93	9	required	require	VERB
cjfa-7412	93	10	to	to	PART
cjfa-7412	93	11	apply	apply	VERB
cjfa-7412	93	12	the	the	DET
cjfa-7412	93	13	procedures	procedure	NOUN
cjfa-7412	93	14	set	set	VERB
cjfa-7412	93	15	out	out	ADP
cjfa-7412	93	16	in	in	ADP
cjfa-7412	93	17	specific	specific	ADJ
cjfa-7412	93	18	legislation	legislation	NOUN
cjfa-7412	93	19	–	–	PUNCT
cjfa-7412	93	20	the	the	DET
cjfa-7412	93	21	national	national	PROPN
cjfa-7412	93	22	accounting	accounting	PROPN
cjfa-7412	93	23	standard	standard	PROPN
cjfa-7412	93	24	no	no	INTJ
cjfa-7412	93	25	.	.	NOUN
cjfa-7412	93	26	4	4	NUM
cjfa-7412	93	27	(	(	PUNCT
cjfa-7412	93	28	nas	nas	PROPN
cjfa-7412	93	29	4	4	NUM
cjfa-7412	93	30	)	)	PUNCT
cjfa-7412	93	31	“	"	PUNCT
cjfa-7412	93	32	loss	loss	NOUN
cjfa-7412	93	33	of	of	ADP
cjfa-7412	93	34	asset	asset	NOUN
cjfa-7412	93	35	value	value	NOUN
cjfa-7412	93	36	”	"	PUNCT
cjfa-7412	93	37	.	.	PUNCT
cjfa-7412	94	1	nas	nas	PROPN
cjfa-7412	94	2	4	4	NUM
cjfa-7412	94	3	obliges	oblige	VERB
cjfa-7412	94	4	companies	company	NOUN
cjfa-7412	94	5	through	through	ADP
cjfa-7412	94	6	the	the	DET
cjfa-7412	94	7	process	process	NOUN
cjfa-7412	94	8	of	of	ADP
cjfa-7412	94	9	revaluation	revaluation	NOUN
cjfa-7412	94	10	to	to	ADP
cjfa-7412	94	11	(	(	PUNCT
cjfa-7412	94	12	...	...	PUNCT
cjfa-7412	94	13	2009	2009	NUM
cjfa-7412	94	14	,	,	PUNCT
cjfa-7412	94	15	56	56	NUM
cjfa-7412	94	16	;	;	PUNCT
cjfa-7412	94	17	nas	nas	PROPN
cjfa-7412	94	18	4	4	NUM
cjfa-7412	94	19	par	par	NOUN
cjfa-7412	94	20	.	.	PUNCT
cjfa-7412	95	1	2.12	2.12	NUM
cjfa-7412	95	2	):	):	PUNCT
cjfa-7412	95	3	identify	identify	VERB
cjfa-7412	95	4	the	the	DET
cjfa-7412	95	5	function	function	NOUN
cjfa-7412	95	6	that	that	PRON
cjfa-7412	95	7	each	each	DET
cjfa-7412	95	8	component	component	NOUN
cjfa-7412	95	9	/	/	SYM
cjfa-7412	95	10	group	group	NOUN
cjfa-7412	95	11	/	/	PUNCT
cjfa-7412	95	12	of	of	ADP
cjfa-7412	95	13	assets	asset	NOUN
cjfa-7412	95	14	has	have	VERB
cjfa-7412	95	15	in	in	ADP
cjfa-7412	95	16	the	the	DET
cjfa-7412	95	17	enterprise	enterprise	NOUN
cjfa-7412	95	18	and	and	CCONJ
cjfa-7412	95	19	on	on	ADP
cjfa-7412	95	20	this	this	DET
cjfa-7412	95	21	basis	basis	NOUN
cjfa-7412	95	22	classify	classify	VERB
cjfa-7412	95	23	them	they	PRON
cjfa-7412	95	24	into	into	ADP
cjfa-7412	95	25	operational	operational	ADJ
cjfa-7412	95	26	or	or	CCONJ
cjfa-7412	95	27	investment	investment	NOUN
cjfa-7412	95	28	,	,	PUNCT
cjfa-7412	95	29	set	set	VERB
cjfa-7412	95	30	the	the	DET
cjfa-7412	95	31	carrying	carrying	NOUN
cjfa-7412	95	32	amount	amount	NOUN
cjfa-7412	95	33	for	for	ADP
cjfa-7412	95	34	each	each	DET
cjfa-7412	95	35	asset	asset	NOUN
cjfa-7412	95	36	.	.	PUNCT
cjfa-7412	96	1	it	it	PRON
cjfa-7412	96	2	should	should	AUX
cjfa-7412	96	3	be	be	AUX
cjfa-7412	96	4	noted	note	VERB
cjfa-7412	96	5	,	,	PUNCT
cjfa-7412	96	6	however	however	ADV
cjfa-7412	96	7	,	,	PUNCT
cjfa-7412	96	8	that	that	SCONJ
cjfa-7412	96	9	the	the	DET
cjfa-7412	96	10	write	write	NOUN
cjfa-7412	96	11	-	-	PUNCT
cjfa-7412	96	12	downs	down	NOUN
cjfa-7412	96	13	for	for	ADP
cjfa-7412	96	14	impairment	impairment	NOUN
cjfa-7412	96	15	of	of	ADP
cjfa-7412	96	16	assets	asset	NOUN
cjfa-7412	96	17	,	,	PUNCT
cjfa-7412	96	18	the	the	DET
cjfa-7412	96	19	valuation	valuation	NOUN
cjfa-7412	96	20	of	of	ADP
cjfa-7412	96	21	which	which	PRON
cjfa-7412	96	22	has	have	AUX
cjfa-7412	96	23	been	be	AUX
cjfa-7412	96	24	updated	update	VERB
cjfa-7412	96	25	on	on	ADP
cjfa-7412	96	26	the	the	DET
cjfa-7412	96	27	basis	basis	NOUN
cjfa-7412	96	28	of	of	ADP
cjfa-7412	96	29	separate	separate	ADJ
cjfa-7412	96	30	regulations	regulation	NOUN
cjfa-7412	96	31	,	,	PUNCT
cjfa-7412	96	32	reduce	reduce	VERB
cjfa-7412	96	33	capital	capital	NOUN
cjfa-7412	96	34	revaluation	revaluation	NOUN
cjfa-7412	96	35	provision	provision	NOUN
cjfa-7412	96	36	differences	difference	NOUN
cjfa-7412	96	37	due	due	ADJ
cjfa-7412	96	38	to	to	ADP
cjfa-7412	96	39	revaluation	revaluation	NOUN
cjfa-7412	96	40	(	(	PUNCT
cjfa-7412	96	41	and	and	CCONJ
cjfa-7412	96	42	therefore	therefore	ADV
cjfa-7412	96	43	are	be	AUX
cjfa-7412	96	44	recorded	record	VERB
cjfa-7412	96	45	in	in	ADP
cjfa-7412	96	46	the	the	DET
cjfa-7412	96	47	balance	balance	NOUN
cjfa-7412	96	48	sheet	sheet	NOUN
cjfa-7412	96	49	and	and	CCONJ
cjfa-7412	96	50	do	do	AUX
cjfa-7412	96	51	not	not	PART
cjfa-7412	96	52	affect	affect	VERB
cjfa-7412	96	53	the	the	DET
cjfa-7412	96	54	financial	financial	ADJ
cjfa-7412	96	55	result	result	NOUN
cjfa-7412	96	56	)	)	PUNCT
cjfa-7412	96	57	.	.	PUNCT
cjfa-7412	97	1	given	give	VERB
cjfa-7412	97	2	the	the	DET
cjfa-7412	97	3	intention	intention	NOUN
cjfa-7412	97	4	to	to	PART
cjfa-7412	97	5	manipulate	manipulate	VERB
cjfa-7412	97	6	financial	financial	ADJ
cjfa-7412	97	7	results	result	NOUN
cjfa-7412	97	8	,	,	PUNCT
cjfa-7412	97	9	there	there	PRON
cjfa-7412	97	10	are	be	VERB
cjfa-7412	97	11	two	two	NUM
cjfa-7412	97	12	ways	way	NOUN
cjfa-7412	97	13	to	to	PART
cjfa-7412	97	14	manipulate	manipulate	VERB
cjfa-7412	97	15	financial	financial	ADJ
cjfa-7412	97	16	results	result	NOUN
cjfa-7412	97	17	.	.	PUNCT
cjfa-7412	98	1	the	the	DET
cjfa-7412	98	2	first	first	ADJ
cjfa-7412	98	3	is	be	AUX
cjfa-7412	98	4	aimed	aim	VERB
cjfa-7412	98	5	at	at	ADP
cjfa-7412	98	6	demonstrating	demonstrate	VERB
cjfa-7412	98	7	a	a	DET
cjfa-7412	98	8	positive	positive	ADJ
cjfa-7412	98	9	image	image	NOUN
cjfa-7412	98	10	of	of	ADP
cjfa-7412	98	11	the	the	DET
cjfa-7412	98	12	company	company	NOUN
cjfa-7412	98	13	’s	’s	PART
cjfa-7412	98	14	financial	financial	ADJ
cjfa-7412	98	15	situation	situation	NOUN
cjfa-7412	98	16	and	and	CCONJ
cjfa-7412	98	17	positive	positive	ADJ
cjfa-7412	98	18	financial	financial	ADJ
cjfa-7412	98	19	results	result	NOUN
cjfa-7412	98	20	.	.	PUNCT
cjfa-7412	99	1	second	second	ADJ
cjfa-7412	99	2	,	,	PUNCT
cjfa-7412	99	3	in	in	ADP
cjfa-7412	99	4	turn	turn	NOUN
cjfa-7412	99	5	,	,	PUNCT
cjfa-7412	99	6	is	be	AUX
cjfa-7412	99	7	related	relate	VERB
cjfa-7412	99	8	to	to	ADP
cjfa-7412	99	9	the	the	DET
cjfa-7412	99	10	tendency	tendency	NOUN
cjfa-7412	99	11	to	to	PART
cjfa-7412	99	12	present	present	VERB
cjfa-7412	99	13	the	the	DET
cjfa-7412	99	14	result	result	NOUN
cjfa-7412	99	15	worse	bad	ADJ
cjfa-7412	99	16	than	than	SCONJ
cjfa-7412	99	17	it	it	PRON
cjfa-7412	99	18	is	be	AUX
cjfa-7412	99	19	,	,	PUNCT
cjfa-7412	99	20	and	and	CCONJ
cjfa-7412	99	21	in	in	ADP
cjfa-7412	99	22	extreme	extreme	ADJ
cjfa-7412	99	23	cases	case	NOUN
cjfa-7412	99	24	even	even	ADV
cjfa-7412	99	25	a	a	DET
cjfa-7412	99	26	negative	negative	ADJ
cjfa-7412	99	27	image	image	NOUN
cjfa-7412	99	28	of	of	ADP
cjfa-7412	99	29	the	the	DET
cjfa-7412	99	30	company	company	NOUN
cjfa-7412	99	31	and	and	CCONJ
cjfa-7412	99	32	the	the	DET
cjfa-7412	99	33	associated	associated	ADJ
cjfa-7412	99	34	negative	negative	ADJ
cjfa-7412	99	35	financial	financial	ADJ
cjfa-7412	99	36	results	result	NOUN
cjfa-7412	99	37	.	.	PUNCT
cjfa-7412	100	1	it	it	PRON
cjfa-7412	100	2	is	be	AUX
cjfa-7412	100	3	worth	worth	ADJ
cjfa-7412	100	4	noting	note	VERB
cjfa-7412	100	5	that	that	SCONJ
cjfa-7412	100	6	,	,	PUNCT
cjfa-7412	100	7	in	in	ADP
cjfa-7412	100	8	business	business	NOUN
cjfa-7412	100	9	practice	practice	NOUN
cjfa-7412	100	10	,	,	PUNCT
cjfa-7412	100	11	however	however	ADV
cjfa-7412	100	12	,	,	PUNCT
cjfa-7412	100	13	a	a	DET
cjfa-7412	100	14	more	more	ADV
cjfa-7412	100	15	common	common	ADJ
cjfa-7412	100	16	trend	trend	NOUN
cjfa-7412	100	17	is	be	AUX
cjfa-7412	100	18	the	the	DET
cjfa-7412	100	19	tendency	tendency	NOUN
cjfa-7412	100	20	to	to	PART
cjfa-7412	100	21	present	present	VERB
cjfa-7412	100	22	a	a	DET
cjfa-7412	100	23	better	well	ADJ
cjfa-7412	100	24	than	than	ADP
cjfa-7412	100	25	in	in	ADP
cjfa-7412	100	26	fact	fact	NOUN
cjfa-7412	100	27	,	,	PUNCT
cjfa-7412	100	28	image	image	NOUN
cjfa-7412	100	29	of	of	ADP
cjfa-7412	100	30	a	a	DET
cjfa-7412	100	31	commanagers	commanager	NOUN
cjfa-7412	100	32	manipulating	manipulate	VERB
cjfa-7412	100	33	financial	financial	ADJ
cjfa-7412	100	34	results	result	NOUN
cjfa-7412	100	35	are	be	AUX
cjfa-7412	100	36	driven	drive	VERB
cjfa-7412	100	37	to	to	PART
cjfa-7412	100	38	do	do	VERB
cjfa-7412	100	39	so	so	ADV
cjfa-7412	100	40	for	for	ADP
cjfa-7412	100	41	various	various	ADJ
cjfa-7412	100	42	reasons	reason	NOUN
cjfa-7412	100	43	.	.	PUNCT
cjfa-7412	101	1	often	often	ADV
cjfa-7412	101	2	,	,	PUNCT
cjfa-7412	101	3	these	these	DET
cjfa-7412	101	4	reasons	reason	NOUN
cjfa-7412	101	5	serve	serve	VERB
cjfa-7412	101	6	the	the	DET
cjfa-7412	101	7	interests	interest	NOUN
cjfa-7412	101	8	of	of	ADP
cjfa-7412	101	9	the	the	DET
cjfa-7412	101	10	company	company	NOUN
cjfa-7412	101	11	managed	manage	VERB
cjfa-7412	101	12	by	by	ADP
cjfa-7412	101	13	them	they	PRON
cjfa-7412	101	14	,	,	PUNCT
cjfa-7412	101	15	but	but	CCONJ
cjfa-7412	101	16	often	often	ADV
cjfa-7412	101	17	–	–	PUNCT
cjfa-7412	101	18	the	the	DET
cjfa-7412	101	19	self	self	NOUN
cjfa-7412	101	20	-	-	PUNCT
cjfa-7412	101	21	interest	interest	NOUN
cjfa-7412	101	22	of	of	ADP
cjfa-7412	101	23	managers	manager	NOUN
cjfa-7412	101	24	.	.	PUNCT
cjfa-7412	102	1	with	with	ADP
cjfa-7412	102	2	the	the	DET
cjfa-7412	102	3	intention	intention	NOUN
cjfa-7412	102	4	to	to	PART
cjfa-7412	102	5	improve	improve	VERB
cjfa-7412	102	6	the	the	DET
cjfa-7412	102	7	image	image	NOUN
cjfa-7412	102	8	of	of	ADP
cjfa-7412	102	9	the	the	DET
cjfa-7412	102	10	company	company	NOUN
cjfa-7412	102	11	to	to	PART
cjfa-7412	102	12	be	be	AUX
cjfa-7412	102	13	paid	pay	VERB
cjfa-7412	102	14	commission	commission	NOUN
cjfa-7412	102	15	on	on	ADP
cjfa-7412	102	16	profits	profit	NOUN
cjfa-7412	102	17	,	,	PUNCT
cjfa-7412	102	18	increase	increase	VERB
cjfa-7412	102	19	the	the	DET
cjfa-7412	102	20	share	share	NOUN
cjfa-7412	102	21	price	price	NOUN
cjfa-7412	102	22	on	on	ADP
cjfa-7412	102	23	the	the	DET
cjfa-7412	102	24	stock	stock	NOUN
cjfa-7412	102	25	exchange	exchange	NOUN
cjfa-7412	102	26	for	for	ADP
cjfa-7412	102	27	the	the	DET
cjfa-7412	102	28	purpose	purpose	NOUN
cjfa-7412	102	29	of	of	ADP
cjfa-7412	102	30	resale	resale	NOUN
cjfa-7412	102	31	,	,	PUNCT
cjfa-7412	102	32	apply	apply	VERB
cjfa-7412	102	33	for	for	ADP
cjfa-7412	102	34	external	external	ADJ
cjfa-7412	102	35	sources	source	NOUN
cjfa-7412	102	36	of	of	ADP
cjfa-7412	102	37	financing	financing	NOUN
cjfa-7412	102	38	(	(	PUNCT
cjfa-7412	102	39	loans	loan	NOUN
cjfa-7412	102	40	,	,	PUNCT
cjfa-7412	102	41	credits	credit	NOUN
cjfa-7412	102	42	)	)	PUNCT
cjfa-7412	102	43	,	,	PUNCT
cjfa-7412	102	44	acquisition	acquisition	NOUN
cjfa-7412	102	45	of	of	ADP
cjfa-7412	102	46	equity	equity	NOUN
cjfa-7412	102	47	from	from	ADP
cjfa-7412	102	48	capital	capital	NOUN
cjfa-7412	102	49	market	market	NOUN
cjfa-7412	102	50	(	(	PUNCT
cjfa-7412	102	51	the	the	DET
cjfa-7412	102	52	issuance	issuance	NOUN
cjfa-7412	102	53	of	of	ADP
cjfa-7412	102	54	new	new	ADJ
cjfa-7412	102	55	shares	share	NOUN
cjfa-7412	102	56	)	)	PUNCT
cjfa-7412	102	57	,	,	PUNCT
cjfa-7412	102	58	acquire	acquire	VERB
cjfa-7412	102	59	new	new	ADJ
cjfa-7412	102	60	business	business	NOUN
cjfa-7412	102	61	contacts	contact	NOUN
cjfa-7412	102	62	.	.	PUNCT
cjfa-7412	103	1	on	on	ADP
cjfa-7412	103	2	the	the	DET
cjfa-7412	103	3	other	other	ADJ
cjfa-7412	103	4	hand	hand	NOUN
cjfa-7412	103	5	,	,	PUNCT
cjfa-7412	103	6	by	by	ADP
cjfa-7412	103	7	presenting	present	VERB
cjfa-7412	103	8	a	a	DET
cjfa-7412	103	9	worse	bad	ADJ
cjfa-7412	103	10	than	than	ADP
cjfa-7412	103	11	the	the	DET
cjfa-7412	103	12	true	true	ADJ
cjfa-7412	103	13	(	(	PUNCT
cjfa-7412	103	14	negative	negative	ADJ
cjfa-7412	103	15	)	)	PUNCT
cjfa-7412	103	16	image	image	NOUN
cjfa-7412	103	17	of	of	ADP
cjfa-7412	103	18	the	the	DET
cjfa-7412	103	19	company	company	NOUN
cjfa-7412	103	20	,	,	PUNCT
cjfa-7412	103	21	management	management	NOUN
cjfa-7412	103	22	166	166	NUM
cjfa-7412	103	23	reduce	reduce	VERB
cjfa-7412	103	24	dividend	dividend	NOUN
cjfa-7412	103	25	payments	payment	NOUN
cjfa-7412	103	26	,	,	PUNCT
cjfa-7412	103	27	reduction	reduction	NOUN
cjfa-7412	103	28	of	of	ADP
cjfa-7412	103	29	employee	employee	NOUN
cjfa-7412	103	30	claims	claim	NOUN
cjfa-7412	103	31	,	,	PUNCT
cjfa-7412	103	32	some	some	PRON
cjfa-7412	103	33	of	of	ADP
cjfa-7412	103	34	which	which	PRON
cjfa-7412	103	35	salaries	salary	NOUN
cjfa-7412	103	36	may	may	AUX
cjfa-7412	103	37	depend	depend	VERB
cjfa-7412	103	38	on	on	ADP
cjfa-7412	103	39	the	the	DET
cjfa-7412	103	40	earned	earn	VERB
cjfa-7412	103	41	profit	profit	NOUN
cjfa-7412	103	42	,	,	PUNCT
cjfa-7412	103	43	underestimate	underestimate	VERB
cjfa-7412	103	44	the	the	DET
cjfa-7412	103	45	value	value	NOUN
cjfa-7412	103	46	of	of	ADP
cjfa-7412	103	47	the	the	DET
cjfa-7412	103	48	company	company	NOUN
cjfa-7412	103	49	prior	prior	ADV
cjfa-7412	103	50	to	to	ADP
cjfa-7412	103	51	its	its	PRON
cjfa-7412	103	52	acquisition	acquisition	NOUN
cjfa-7412	103	53	,	,	PUNCT
cjfa-7412	103	54	strive	strive	VERB
cjfa-7412	103	55	to	to	PART
cjfa-7412	103	56	run	run	VERB
cjfa-7412	103	57	a	a	DET
cjfa-7412	103	58	recovery	recovery	NOUN
cjfa-7412	103	59	program	program	NOUN
cjfa-7412	103	60	or	or	CCONJ
cjfa-7412	103	61	initiate	initiate	VERB
cjfa-7412	103	62	insolvency	insolvency	NOUN
cjfa-7412	103	63	proceedings	proceeding	NOUN
cjfa-7412	103	64	,	,	PUNCT
cjfa-7412	103	65	demonstrate	demonstrate	VERB
cjfa-7412	103	66	a	a	DET
cjfa-7412	103	67	significant	significant	ADJ
cjfa-7412	103	68	improvement	improvement	NOUN
cjfa-7412	103	69	in	in	ADP
cjfa-7412	103	70	the	the	DET
cjfa-7412	103	71	company	company	NOUN
cjfa-7412	103	72	in	in	ADP
cjfa-7412	103	73	subsequent	subsequent	ADJ
cjfa-7412	103	74	reporting	reporting	NOUN
cjfa-7412	103	75	periods	period	NOUN
cjfa-7412	103	76	.	.	PUNCT
cjfa-7412	104	1	depending	depend	VERB
cjfa-7412	104	2	on	on	ADP
cjfa-7412	104	3	the	the	DET
cjfa-7412	104	4	direction	direction	NOUN
cjfa-7412	104	5	of	of	ADP
cjfa-7412	104	6	manipulating	manipulate	VERB
cjfa-7412	104	7	the	the	DET
cjfa-7412	104	8	financial	financial	ADJ
cjfa-7412	104	9	result	result	NOUN
cjfa-7412	104	10	,	,	PUNCT
cjfa-7412	104	11	there	there	PRON
cjfa-7412	104	12	are	be	VERB
cjfa-7412	104	13	various	various	ADJ
cjfa-7412	104	14	ways	way	NOUN
cjfa-7412	104	15	to	to	PART
cjfa-7412	104	16	use	use	VERB
cjfa-7412	104	17	provisions	provision	NOUN
cjfa-7412	104	18	and	and	CCONJ
cjfa-7412	104	19	write	write	NOUN
cjfa-7412	104	20	-	-	PUNCT
cjfa-7412	104	21	downs	down	NOUN
cjfa-7412	104	22	.	.	PUNCT
cjfa-7412	105	1	in	in	ADP
cjfa-7412	105	2	order	order	NOUN
cjfa-7412	105	3	to	to	PART
cjfa-7412	105	4	improve	improve	VERB
cjfa-7412	105	5	(	(	PUNCT
cjfa-7412	105	6	increase	increase	VERB
cjfa-7412	105	7	)	)	PUNCT
cjfa-7412	105	8	the	the	DET
cjfa-7412	105	9	financial	financial	ADJ
cjfa-7412	105	10	result	result	NOUN
cjfa-7412	105	11	using	use	VERB
cjfa-7412	105	12	the	the	DET
cjfa-7412	105	13	provisions	provision	NOUN
cjfa-7412	105	14	,	,	PUNCT
cjfa-7412	105	15	enterprises	enterprise	NOUN
cjfa-7412	105	16	usually	usually	ADV
cjfa-7412	105	17	use	use	VERB
cjfa-7412	105	18	the	the	DET
cjfa-7412	105	19	following	follow	VERB
cjfa-7412	105	20	manipulation	manipulation	NOUN
cjfa-7412	105	21	techniques	technique	NOUN
cjfa-7412	105	22	:	:	PUNCT
cjfa-7412	105	23	avoiding	avoid	VERB
cjfa-7412	105	24	creating	create	VERB
cjfa-7412	105	25	provisions	provision	NOUN
cjfa-7412	105	26	,	,	PUNCT
cjfa-7412	105	27	despite	despite	SCONJ
cjfa-7412	105	28	apparent	apparent	ADJ
cjfa-7412	105	29	premises	premise	NOUN
cjfa-7412	105	30	,	,	PUNCT
cjfa-7412	105	31	creation	creation	NOUN
cjfa-7412	105	32	of	of	ADP
cjfa-7412	105	33	provisions	provision	NOUN
cjfa-7412	105	34	,	,	PUNCT
cjfa-7412	105	35	but	but	CCONJ
cjfa-7412	105	36	decreasing	decrease	VERB
cjfa-7412	105	37	their	their	PRON
cjfa-7412	105	38	value	value	NOUN
cjfa-7412	105	39	in	in	ADP
cjfa-7412	105	40	relation	relation	NOUN
cjfa-7412	105	41	to	to	ADP
cjfa-7412	105	42	the	the	DET
cjfa-7412	105	43	actual	actual	ADJ
cjfa-7412	105	44	needs	need	NOUN
cjfa-7412	105	45	(	(	PUNCT
cjfa-7412	105	46	underestimation	underestimation	NOUN
cjfa-7412	105	47	of	of	ADP
cjfa-7412	105	48	provisions	provision	NOUN
cjfa-7412	105	49	)	)	PUNCT
cjfa-7412	105	50	,	,	PUNCT
cjfa-7412	105	51	dissolution	dissolution	NOUN
cjfa-7412	105	52	of	of	ADP
cjfa-7412	105	53	provisions	provision	NOUN
cjfa-7412	105	54	,	,	PUNCT
cjfa-7412	105	55	although	although	SCONJ
cjfa-7412	105	56	the	the	DET
cjfa-7412	105	57	circumstances	circumstance	NOUN
cjfa-7412	105	58	for	for	ADP
cjfa-7412	105	59	which	which	PRON
cjfa-7412	105	60	they	they	PRON
cjfa-7412	105	61	were	be	AUX
cjfa-7412	105	62	created	create	VERB
cjfa-7412	105	63	have	have	AUX
cjfa-7412	105	64	not	not	PART
cjfa-7412	105	65	ceased	cease	VERB
cjfa-7412	105	66	,	,	PUNCT
cjfa-7412	105	67	dissolution	dissolution	NOUN
cjfa-7412	105	68	of	of	ADP
cjfa-7412	105	69	provisions	provision	NOUN
cjfa-7412	105	70	,	,	PUNCT
cjfa-7412	105	71	but	but	CCONJ
cjfa-7412	105	72	not	not	PART
cjfa-7412	105	73	recording	record	VERB
cjfa-7412	105	74	them	they	PRON
cjfa-7412	105	75	directly	directly	ADV
cjfa-7412	105	76	in	in	ADP
cjfa-7412	105	77	costs	cost	NOUN
cjfa-7412	105	78	,	,	PUNCT
cjfa-7412	105	79	but	but	CCONJ
cjfa-7412	105	80	as	as	ADP
cjfa-7412	105	81	capital	capital	NOUN
cjfa-7412	105	82	from	from	ADP
cjfa-7412	105	83	revaluation	revaluation	NOUN
cjfa-7412	105	84	.	.	PUNCT
cjfa-7412	106	1	in	in	ADP
cjfa-7412	106	2	contrast	contrast	NOUN
cjfa-7412	106	3	,	,	PUNCT
cjfa-7412	106	4	with	with	ADP
cjfa-7412	106	5	the	the	DET
cjfa-7412	106	6	intention	intention	NOUN
cjfa-7412	106	7	of	of	ADP
cjfa-7412	106	8	reducing	reduce	VERB
cjfa-7412	106	9	the	the	DET
cjfa-7412	106	10	financial	financial	ADJ
cjfa-7412	106	11	result	result	NOUN
cjfa-7412	106	12	through	through	ADP
cjfa-7412	106	13	the	the	DET
cjfa-7412	106	14	use	use	NOUN
cjfa-7412	106	15	of	of	ADP
cjfa-7412	106	16	provisions	provision	NOUN
cjfa-7412	106	17	,	,	PUNCT
cjfa-7412	106	18	the	the	DET
cjfa-7412	106	19	manipulation	manipulation	NOUN
cjfa-7412	106	20	techniques	technique	NOUN
cjfa-7412	106	21	used	use	VERB
cjfa-7412	106	22	are	be	AUX
cjfa-7412	106	23	:	:	PUNCT
cjfa-7412	106	24	creation	creation	NOUN
cjfa-7412	106	25	of	of	ADP
cjfa-7412	106	26	provisions	provision	NOUN
cjfa-7412	106	27	,	,	PUNCT
cjfa-7412	106	28	despite	despite	SCONJ
cjfa-7412	106	29	the	the	DET
cjfa-7412	106	30	lack	lack	NOUN
cjfa-7412	106	31	of	of	ADP
cjfa-7412	106	32	premises	premise	NOUN
cjfa-7412	106	33	for	for	ADP
cjfa-7412	106	34	doing	do	VERB
cjfa-7412	106	35	so	so	ADV
cjfa-7412	106	36	(	(	PUNCT
cjfa-7412	106	37	modifying	modify	VERB
cjfa-7412	106	38	events	event	NOUN
cjfa-7412	106	39	to	to	PART
cjfa-7412	106	40	create	create	VERB
cjfa-7412	106	41	fictional	fictional	ADJ
cjfa-7412	106	42	provisions	provision	NOUN
cjfa-7412	106	43	)	)	PUNCT
cjfa-7412	106	44	,	,	PUNCT
cjfa-7412	106	45	overstating	overstate	VERB
cjfa-7412	106	46	the	the	DET
cjfa-7412	106	47	value	value	NOUN
cjfa-7412	106	48	of	of	ADP
cjfa-7412	106	49	provisions	provision	NOUN
cjfa-7412	106	50	in	in	ADP
cjfa-7412	106	51	relation	relation	NOUN
cjfa-7412	106	52	to	to	ADP
cjfa-7412	106	53	the	the	DET
cjfa-7412	106	54	actual	actual	ADJ
cjfa-7412	106	55	needs	need	NOUN
cjfa-7412	106	56	(	(	PUNCT
cjfa-7412	106	57	over	over	ADP
cjfa-7412	106	58	-	-	PUNCT
cjfa-7412	106	59	valuation	valuation	NOUN
cjfa-7412	106	60	of	of	ADP
cjfa-7412	106	61	provisions	provision	NOUN
cjfa-7412	106	62	)	)	PUNCT
cjfa-7412	106	63	,	,	PUNCT
cjfa-7412	106	64	not	not	PART
cjfa-7412	106	65	dissolving	dissolve	VERB
cjfa-7412	106	66	already	already	ADV
cjfa-7412	106	67	created	create	VERB
cjfa-7412	106	68	provisions	provision	NOUN
cjfa-7412	106	69	,	,	PUNCT
cjfa-7412	106	70	despite	despite	SCONJ
cjfa-7412	106	71	the	the	DET
cjfa-7412	106	72	cessation	cessation	NOUN
cjfa-7412	106	73	of	of	ADP
cjfa-7412	106	74	circumstances	circumstance	NOUN
cjfa-7412	106	75	for	for	ADP
cjfa-7412	106	76	which	which	PRON
cjfa-7412	106	77	they	they	PRON
cjfa-7412	106	78	were	be	AUX
cjfa-7412	106	79	created	create	VERB
cjfa-7412	106	80	.	.	PUNCT
cjfa-7412	107	1	in	in	ADP
cjfa-7412	107	2	the	the	DET
cjfa-7412	107	3	case	case	NOUN
cjfa-7412	107	4	of	of	ADP
cjfa-7412	107	5	write	write	NOUN
cjfa-7412	107	6	-	-	PUNCT
cjfa-7412	107	7	downs	down	NOUN
cjfa-7412	107	8	of	of	ADP
cjfa-7412	107	9	assets	asset	NOUN
cjfa-7412	107	10	,	,	PUNCT
cjfa-7412	107	11	the	the	DET
cjfa-7412	107	12	most	most	ADV
cjfa-7412	107	13	commonly	commonly	ADV
cjfa-7412	107	14	used	use	VERB
cjfa-7412	107	15	manipulation	manipulation	NOUN
cjfa-7412	107	16	techniques	technique	NOUN
cjfa-7412	107	17	are	be	AUX
cjfa-7412	107	18	:	:	PUNCT
cjfa-7412	107	19	avoiding	avoid	VERB
cjfa-7412	107	20	creating	create	VERB
cjfa-7412	107	21	provisions	provision	NOUN
cjfa-7412	107	22	,	,	PUNCT
cjfa-7412	107	23	despite	despite	SCONJ
cjfa-7412	107	24	apparent	apparent	ADJ
cjfa-7412	107	25	premises	premise	NOUN
cjfa-7412	107	26	,	,	PUNCT
cjfa-7412	107	27	manipulating	manipulate	VERB
cjfa-7412	107	28	the	the	DET
cjfa-7412	107	29	amount	amount	NOUN
cjfa-7412	107	30	or	or	CCONJ
cjfa-7412	107	31	period	period	NOUN
cjfa-7412	107	32	in	in	ADP
cjfa-7412	107	33	which	which	PRON
cjfa-7412	107	34	a	a	DET
cjfa-7412	107	35	write	write	NOUN
cjfa-7412	107	36	-	-	PUNCT
cjfa-7412	107	37	down	down	NOUN
cjfa-7412	107	38	was	be	AUX
cjfa-7412	107	39	made	make	VERB
cjfa-7412	107	40	,	,	PUNCT
cjfa-7412	107	41	manipulating	manipulate	VERB
cjfa-7412	107	42	the	the	DET
cjfa-7412	107	43	period	period	NOUN
cjfa-7412	107	44	or	or	CCONJ
cjfa-7412	107	45	the	the	DET
cjfa-7412	107	46	amount	amount	NOUN
cjfa-7412	107	47	of	of	ADP
cjfa-7412	107	48	“	"	PUNCT
cjfa-7412	107	49	reversal	reversal	NOUN
cjfa-7412	107	50	”	"	PUNCT
cjfa-7412	107	51	(	(	PUNCT
cjfa-7412	107	52	dissolution	dissolution	NOUN
cjfa-7412	107	53	)	)	PUNCT
cjfa-7412	107	54	of	of	ADP
cjfa-7412	107	55	a	a	DET
cjfa-7412	107	56	write	write	NOUN
cjfa-7412	107	57	-	-	PUNCT
cjfa-7412	107	58	down	down	NOUN
cjfa-7412	107	59	.	.	PUNCT
cjfa-7412	108	1	individual	individual	ADJ
cjfa-7412	108	2	manipulation	manipulation	NOUN
cjfa-7412	108	3	techniques	technique	NOUN
cjfa-7412	108	4	associated	associate	VERB
cjfa-7412	108	5	with	with	ADP
cjfa-7412	108	6	the	the	DET
cjfa-7412	108	7	creation	creation	NOUN
cjfa-7412	108	8	of	of	ADP
cjfa-7412	108	9	provisions	provision	NOUN
cjfa-7412	108	10	or	or	CCONJ
cjfa-7412	108	11	write	write	NOUN
cjfa-7412	108	12	-	-	PUNCT
cjfa-7412	108	13	downs	down	NOUN
cjfa-7412	108	14	of	of	ADP
cjfa-7412	108	15	assets	asset	NOUN
cjfa-7412	108	16	are	be	AUX
cjfa-7412	108	17	accompanied	accompany	VERB
cjfa-7412	108	18	by	by	ADP
cjfa-7412	108	19	various	various	ADJ
cjfa-7412	108	20	economic	economic	ADJ
cjfa-7412	108	21	circumstances	circumstance	NOUN
cjfa-7412	108	22	.	.	PUNCT
cjfa-7412	109	1	techniques	technique	NOUN
cjfa-7412	109	2	to	to	PART
cjfa-7412	109	3	increase	increase	VERB
cjfa-7412	109	4	the	the	DET
cjfa-7412	109	5	financial	financial	ADJ
cjfa-7412	109	6	result	result	NOUN
cjfa-7412	109	7	are	be	AUX
cjfa-7412	109	8	typically	typically	ADV
cjfa-7412	109	9	used	use	VERB
cjfa-7412	109	10	in	in	ADP
cjfa-7412	109	11	situations	situation	NOUN
cjfa-7412	109	12	when	when	SCONJ
cjfa-7412	109	13	the	the	DET
cjfa-7412	109	14	company	company	NOUN
cjfa-7412	109	15	intends	intend	VERB
cjfa-7412	109	16	to	to	PART
cjfa-7412	109	17	apply	apply	VERB
cjfa-7412	109	18	for	for	ADP
cjfa-7412	109	19	new	new	ADJ
cjfa-7412	109	20	loans	loan	NOUN
cjfa-7412	109	21	or	or	CCONJ
cjfa-7412	109	22	credits	credit	NOUN
cjfa-7412	109	23	,	,	PUNCT
cjfa-7412	109	24	or	or	CCONJ
cjfa-7412	109	25	seeks	seek	VERB
cjfa-7412	109	26	to	to	PART
cjfa-7412	109	27	issue	issue	VERB
cjfa-7412	109	28	new	new	ADJ
cjfa-7412	109	29	shares	share	NOUN
cjfa-7412	109	30	.	.	PUNCT
cjfa-7412	110	1	enterprises	enterprise	NOUN
cjfa-7412	110	2	that	that	PRON
cjfa-7412	110	3	show	show	VERB
cjfa-7412	110	4	gains	gain	NOUN
cjfa-7412	110	5	have	have	VERB
cjfa-7412	110	6	easier	easy	ADJ
cjfa-7412	110	7	access	access	NOUN
cjfa-7412	110	8	to	to	ADP
cjfa-7412	110	9	new	new	ADJ
cjfa-7412	110	10	estimated	estimate	VERB
cjfa-7412	110	11	values	value	NOUN
cjfa-7412	110	12	:	:	PUNCT
cjfa-7412	110	13	the	the	DET
cjfa-7412	110	14	provisions	provision	NOUN
cjfa-7412	110	15	and	and	CCONJ
cjfa-7412	110	16	the	the	DET
cjfa-7412	110	17	write	write	NOUN
cjfa-7412	110	18	-	-	PUNCT
cjfa-7412	110	19	downs	down	NOUN
cjfa-7412	110	20	…	…	SYM
cjfa-7412	110	21	167	167	NUM
cjfa-7412	110	22	sources	source	NOUN
cjfa-7412	110	23	of	of	ADP
cjfa-7412	110	24	financing	financing	NOUN
cjfa-7412	110	25	.	.	PUNCT
cjfa-7412	111	1	therefore	therefore	ADV
cjfa-7412	111	2	,	,	PUNCT
cjfa-7412	111	3	some	some	DET
cjfa-7412	111	4	managers	manager	NOUN
cjfa-7412	111	5	take	take	VERB
cjfa-7412	111	6	actions	action	NOUN
cjfa-7412	111	7	aimed	aim	VERB
cjfa-7412	111	8	at	at	ADP
cjfa-7412	111	9	showing	show	VERB
cjfa-7412	111	10	a	a	DET
cjfa-7412	111	11	profit	profit	NOUN
cjfa-7412	111	12	when	when	SCONJ
cjfa-7412	111	13	in	in	ADP
cjfa-7412	111	14	fact	fact	NOUN
cjfa-7412	111	15	there	there	PRON
cjfa-7412	111	16	is	be	VERB
cjfa-7412	111	17	a	a	DET
cjfa-7412	111	18	loss	loss	NOUN
cjfa-7412	111	19	in	in	ADP
cjfa-7412	111	20	the	the	DET
cjfa-7412	111	21	company	company	NOUN
cjfa-7412	111	22	or	or	CCONJ
cjfa-7412	111	23	showing	show	VERB
cjfa-7412	111	24	profits	profit	NOUN
cjfa-7412	111	25	higher	high	ADJ
cjfa-7412	111	26	than	than	ADP
cjfa-7412	111	27	their	their	PRON
cjfa-7412	111	28	actual	actual	ADJ
cjfa-7412	111	29	state	state	NOUN
cjfa-7412	111	30	.	.	PUNCT
cjfa-7412	112	1	in	in	ADP
cjfa-7412	112	2	addition	addition	NOUN
cjfa-7412	112	3	,	,	PUNCT
cjfa-7412	112	4	if	if	SCONJ
cjfa-7412	112	5	a	a	DET
cjfa-7412	112	6	company	company	NOUN
cjfa-7412	112	7	managed	manage	VERB
cjfa-7412	112	8	by	by	ADP
cjfa-7412	112	9	them	they	PRON
cjfa-7412	112	10	,	,	PUNCT
cjfa-7412	112	11	from	from	ADP
cjfa-7412	112	12	one	one	NUM
cjfa-7412	112	13	period	period	NOUN
cjfa-7412	112	14	to	to	ADP
cjfa-7412	112	15	another	another	PRON
cjfa-7412	112	16	generates	generate	VERB
cjfa-7412	112	17	profits	profit	NOUN
cjfa-7412	112	18	and	and	CCONJ
cjfa-7412	112	19	share	share	VERB
cjfa-7412	112	20	prices	price	NOUN
cjfa-7412	112	21	at	at	ADP
cjfa-7412	112	22	the	the	DET
cjfa-7412	112	23	stock	stock	NOUN
cjfa-7412	112	24	market	market	NOUN
cjfa-7412	112	25	rise	rise	NOUN
cjfa-7412	112	26	,	,	PUNCT
cjfa-7412	112	27	they	they	PRON
cjfa-7412	112	28	are	be	AUX
cjfa-7412	112	29	better	well	ADV
cjfa-7412	112	30	assessed	assess	VERB
cjfa-7412	112	31	both	both	CCONJ
cjfa-7412	112	32	by	by	ADP
cjfa-7412	112	33	the	the	DET
cjfa-7412	112	34	owners	owner	NOUN
cjfa-7412	112	35	of	of	ADP
cjfa-7412	112	36	the	the	DET
cjfa-7412	112	37	company	company	NOUN
cjfa-7412	112	38	and	and	CCONJ
cjfa-7412	112	39	all	all	DET
cjfa-7412	112	40	its	its	PRON
cjfa-7412	112	41	surroundings	surrounding	NOUN
cjfa-7412	112	42	,	,	PUNCT
cjfa-7412	112	43	which	which	PRON
cjfa-7412	112	44	translates	translate	VERB
cjfa-7412	112	45	into	into	ADP
cjfa-7412	112	46	the	the	DET
cjfa-7412	112	47	amount	amount	NOUN
cjfa-7412	112	48	of	of	ADP
cjfa-7412	112	49	remuneration	remuneration	NOUN
cjfa-7412	112	50	paid	pay	VERB
cjfa-7412	112	51	to	to	ADP
cjfa-7412	112	52	them	they	PRON
cjfa-7412	112	53	(	(	PUNCT
cjfa-7412	112	54	management	management	NOUN
cjfa-7412	112	55	contracts	contract	NOUN
cjfa-7412	112	56	)	)	PUNCT
cjfa-7412	112	57	.	.	PUNCT
cjfa-7412	113	1	techniques	technique	NOUN
cjfa-7412	113	2	to	to	PART
cjfa-7412	113	3	reduce	reduce	VERB
cjfa-7412	113	4	the	the	DET
cjfa-7412	113	5	company	company	NOUN
cjfa-7412	113	6	’s	’s	PART
cjfa-7412	113	7	financial	financial	ADJ
cjfa-7412	113	8	result	result	NOUN
cjfa-7412	113	9	are	be	AUX
cjfa-7412	113	10	typically	typically	ADV
cjfa-7412	113	11	used	use	VERB
cjfa-7412	113	12	in	in	ADP
cjfa-7412	113	13	situations	situation	NOUN
cjfa-7412	113	14	where	where	SCONJ
cjfa-7412	113	15	a	a	DET
cjfa-7412	113	16	company	company	NOUN
cjfa-7412	113	17	has	have	AUX
cjfa-7412	113	18	incurred	incur	VERB
cjfa-7412	113	19	a	a	DET
cjfa-7412	113	20	loss	loss	NOUN
cjfa-7412	113	21	in	in	ADP
cjfa-7412	113	22	a	a	DET
cjfa-7412	113	23	given	give	VERB
cjfa-7412	113	24	period	period	NOUN
cjfa-7412	113	25	.	.	PUNCT
cjfa-7412	114	1	increasing	increase	VERB
cjfa-7412	114	2	the	the	DET
cjfa-7412	114	3	loss	loss	NOUN
cjfa-7412	114	4	by	by	ADP
cjfa-7412	114	5	using	use	VERB
cjfa-7412	114	6	provisions	provision	NOUN
cjfa-7412	114	7	or	or	CCONJ
cjfa-7412	114	8	write	write	NOUN
cjfa-7412	114	9	-	-	PUNCT
cjfa-7412	114	10	downs	down	NOUN
cjfa-7412	114	11	of	of	ADP
cjfa-7412	114	12	assets	asset	NOUN
cjfa-7412	114	13	in	in	ADP
cjfa-7412	114	14	a	a	DET
cjfa-7412	114	15	given	give	VERB
cjfa-7412	114	16	period	period	NOUN
cjfa-7412	114	17	,	,	PUNCT
cjfa-7412	114	18	is	be	AUX
cjfa-7412	114	19	intended	intend	VERB
cjfa-7412	114	20	to	to	PART
cjfa-7412	114	21	demonstrate	demonstrate	VERB
cjfa-7412	114	22	a	a	DET
cjfa-7412	114	23	significant	significant	ADJ
cjfa-7412	114	24	improvement	improvement	NOUN
cjfa-7412	114	25	in	in	ADP
cjfa-7412	114	26	the	the	DET
cjfa-7412	114	27	company	company	NOUN
cjfa-7412	114	28	in	in	ADP
cjfa-7412	114	29	subsequent	subsequent	ADJ
cjfa-7412	114	30	reporting	reporting	NOUN
cjfa-7412	114	31	periods	period	NOUN
cjfa-7412	114	32	.	.	PUNCT
cjfa-7412	115	1	this	this	PRON
cjfa-7412	115	2	is	be	AUX
cjfa-7412	115	3	done	do	VERB
cjfa-7412	115	4	through	through	ADP
cjfa-7412	115	5	a	a	DET
cjfa-7412	115	6	timely	timely	ADJ
cjfa-7412	115	7	dissolution	dissolution	NOUN
cjfa-7412	115	8	of	of	ADP
cjfa-7412	115	9	previously	previously	ADV
cjfa-7412	115	10	established	establish	VERB
cjfa-7412	115	11	provisions	provision	NOUN
cjfa-7412	115	12	and	and	CCONJ
cjfa-7412	115	13	write	write	NOUN
cjfa-7412	115	14	-	-	PUNCT
cjfa-7412	115	15	downs	down	NOUN
cjfa-7412	115	16	,	,	PUNCT
cjfa-7412	115	17	and	and	CCONJ
cjfa-7412	115	18	so	so	ADV
cjfa-7412	115	19	increasing	increase	VERB
cjfa-7412	115	20	the	the	DET
cjfa-7412	115	21	company	company	NOUN
cjfa-7412	115	22	’s	’s	PART
cjfa-7412	115	23	revenues	revenue	NOUN
cjfa-7412	115	24	.	.	PUNCT
cjfa-7412	116	1	reducing	reduce	VERB
cjfa-7412	116	2	the	the	DET
cjfa-7412	116	3	financial	financial	ADJ
cjfa-7412	116	4	result	result	NOUN
cjfa-7412	116	5	by	by	ADP
cjfa-7412	116	6	using	use	VERB
cjfa-7412	116	7	provisions	provision	NOUN
cjfa-7412	116	8	and	and	CCONJ
cjfa-7412	116	9	write	write	NOUN
cjfa-7412	116	10	-	-	PUNCT
cjfa-7412	116	11	downs	down	NOUN
cjfa-7412	116	12	of	of	ADP
cjfa-7412	116	13	assets	asset	NOUN
cjfa-7412	116	14	also	also	ADV
cjfa-7412	116	15	occur	occur	VERB
cjfa-7412	116	16	in	in	ADP
cjfa-7412	116	17	cases	case	NOUN
cjfa-7412	116	18	when	when	SCONJ
cjfa-7412	116	19	,	,	PUNCT
cjfa-7412	116	20	the	the	DET
cjfa-7412	116	21	company	company	NOUN
cjfa-7412	116	22	during	during	ADP
cjfa-7412	116	23	a	a	DET
cjfa-7412	116	24	given	give	VERB
cjfa-7412	116	25	reporting	reporting	NOUN
cjfa-7412	116	26	period	period	NOUN
cjfa-7412	116	27	generated	generate	VERB
cjfa-7412	116	28	a	a	DET
cjfa-7412	116	29	high	high	ADJ
cjfa-7412	116	30	profit	profit	NOUN
cjfa-7412	116	31	,	,	PUNCT
cjfa-7412	116	32	but	but	CCONJ
cjfa-7412	116	33	for	for	ADP
cjfa-7412	116	34	the	the	DET
cjfa-7412	116	35	next	next	ADJ
cjfa-7412	116	36	few	few	ADJ
cjfa-7412	116	37	years	year	NOUN
cjfa-7412	116	38	expects	expect	VERB
cjfa-7412	116	39	a	a	DET
cjfa-7412	116	40	significant	significant	ADJ
cjfa-7412	116	41	decrease	decrease	NOUN
cjfa-7412	116	42	in	in	ADP
cjfa-7412	116	43	profits	profit	NOUN
cjfa-7412	116	44	,	,	PUNCT
cjfa-7412	116	45	or	or	CCONJ
cjfa-7412	116	46	even	even	ADV
cjfa-7412	116	47	losses	loss	NOUN
cjfa-7412	116	48	.	.	PUNCT
cjfa-7412	117	1	in	in	ADP
cjfa-7412	117	2	such	such	ADJ
cjfa-7412	117	3	circumstances	circumstance	NOUN
cjfa-7412	117	4	,	,	PUNCT
cjfa-7412	117	5	very	very	ADV
cjfa-7412	117	6	often	often	ADV
cjfa-7412	117	7	part	part	NOUN
cjfa-7412	117	8	of	of	ADP
cjfa-7412	117	9	the	the	DET
cjfa-7412	117	10	profit	profit	NOUN
cjfa-7412	117	11	from	from	ADP
cjfa-7412	117	12	the	the	DET
cjfa-7412	117	13	current	current	ADJ
cjfa-7412	117	14	reporting	reporting	NOUN
cjfa-7412	117	15	period	period	NOUN
cjfa-7412	117	16	is	be	AUX
cjfa-7412	117	17	transferred	transfer	VERB
cjfa-7412	117	18	to	to	ADP
cjfa-7412	117	19	the	the	DET
cjfa-7412	117	20	subsequent	subsequent	ADJ
cjfa-7412	117	21	ones	one	NOUN
cjfa-7412	117	22	.	.	PUNCT
cjfa-7412	118	1	the	the	DET
cjfa-7412	118	2	year	year	NOUN
cjfa-7412	118	3	in	in	ADP
cjfa-7412	118	4	which	which	PRON
cjfa-7412	118	5	there	there	PRON
cjfa-7412	118	6	has	have	AUX
cjfa-7412	118	7	been	be	AUX
cjfa-7412	118	8	a	a	DET
cjfa-7412	118	9	high	high	ADJ
cjfa-7412	118	10	,	,	PUNCT
cjfa-7412	118	11	true	true	ADJ
cjfa-7412	118	12	profit	profit	NOUN
cjfa-7412	118	13	,	,	PUNCT
cjfa-7412	118	14	the	the	DET
cjfa-7412	118	15	profit	profit	NOUN
cjfa-7412	118	16	is	be	AUX
cjfa-7412	118	17	artificially	artificially	ADV
cjfa-7412	118	18	lowered	lower	VERB
cjfa-7412	118	19	by	by	ADP
cjfa-7412	118	20	means	mean	NOUN
cjfa-7412	118	21	of	of	ADP
cjfa-7412	118	22	provisions	provision	NOUN
cjfa-7412	118	23	or	or	CCONJ
cjfa-7412	118	24	write	write	NOUN
cjfa-7412	118	25	-	-	PUNCT
cjfa-7412	118	26	downs	down	NOUN
cjfa-7412	118	27	of	of	ADP
cjfa-7412	118	28	assets	asset	NOUN
cjfa-7412	118	29	,	,	PUNCT
cjfa-7412	118	30	so	so	CCONJ
cjfa-7412	118	31	in	in	ADP
cjfa-7412	118	32	later	later	ADJ
cjfa-7412	118	33	years	year	NOUN
cjfa-7412	118	34	,	,	PUNCT
cjfa-7412	118	35	when	when	SCONJ
cjfa-7412	118	36	it	it	PRON
cjfa-7412	118	37	is	be	AUX
cjfa-7412	118	38	low	low	ADJ
cjfa-7412	118	39	,	,	PUNCT
cjfa-7412	118	40	or	or	CCONJ
cjfa-7412	118	41	there	there	PRON
cjfa-7412	118	42	is	be	VERB
cjfa-7412	118	43	even	even	ADV
cjfa-7412	118	44	a	a	DET
cjfa-7412	118	45	loss	loss	NOUN
cjfa-7412	118	46	,	,	PUNCT
cjfa-7412	118	47	previously	previously	ADV
cjfa-7412	118	48	created	create	VERB
cjfa-7412	118	49	provisions	provision	NOUN
cjfa-7412	118	50	and	and	CCONJ
cjfa-7412	118	51	write	write	NOUN
cjfa-7412	118	52	-	-	PUNCT
cjfa-7412	118	53	downs	down	NOUN
cjfa-7412	118	54	of	of	ADP
cjfa-7412	118	55	assets	asset	NOUN
cjfa-7412	118	56	are	be	AUX
cjfa-7412	118	57	dissolved	dissolve	VERB
cjfa-7412	118	58	to	to	PART
cjfa-7412	118	59	increase	increase	VERB
cjfa-7412	118	60	the	the	DET
cjfa-7412	118	61	financial	financial	ADJ
cjfa-7412	118	62	result	result	NOUN
cjfa-7412	118	63	.	.	PUNCT
cjfa-7412	119	1	in	in	ADP
cjfa-7412	119	2	practice	practice	NOUN
cjfa-7412	119	3	,	,	PUNCT
cjfa-7412	119	4	to	to	PART
cjfa-7412	119	5	manipulate	manipulate	VERB
cjfa-7412	119	6	financial	financial	ADJ
cjfa-7412	119	7	results	result	NOUN
cjfa-7412	119	8	write	write	NOUN
cjfa-7412	119	9	-	-	PUNCT
cjfa-7412	119	10	offs	off	NOUN
cjfa-7412	119	11	are	be	AUX
cjfa-7412	119	12	often	often	ADV
cjfa-7412	119	13	used	use	VERB
cjfa-7412	119	14	for	for	ADP
cjfa-7412	119	15	the	the	DET
cjfa-7412	119	16	permanent	permanent	ADJ
cjfa-7412	119	17	loss	loss	NOUN
cjfa-7412	119	18	in	in	ADP
cjfa-7412	119	19	the	the	DET
cjfa-7412	119	20	value	value	NOUN
cjfa-7412	119	21	of	of	ADP
cjfa-7412	119	22	real	real	ADJ
cjfa-7412	119	23	estate	estate	NOUN
cjfa-7412	119	24	,	,	PUNCT
cjfa-7412	119	25	recorded	record	VERB
cjfa-7412	119	26	as	as	ADP
cjfa-7412	119	27	fixed	fix	VERB
cjfa-7412	119	28	assets	asset	NOUN
cjfa-7412	119	29	or	or	CCONJ
cjfa-7412	119	30	long	long	ADJ
cjfa-7412	119	31	-	-	PUNCT
cjfa-7412	119	32	term	term	NOUN
cjfa-7412	119	33	investments	investment	NOUN
cjfa-7412	119	34	,	,	PUNCT
cjfa-7412	119	35	or	or	CCONJ
cjfa-7412	119	36	write	write	NOUN
cjfa-7412	119	37	-	-	PUNCT
cjfa-7412	119	38	downs	down	NOUN
cjfa-7412	119	39	of	of	ADP
cjfa-7412	119	40	inventories	inventory	NOUN
cjfa-7412	119	41	and	and	CCONJ
cjfa-7412	119	42	receivables	receivables	NOUN
cjfa-7412	119	43	.	.	PUNCT
cjfa-7412	120	1	in	in	ADP
cjfa-7412	120	2	the	the	DET
cjfa-7412	120	3	case	case	NOUN
cjfa-7412	120	4	of	of	ADP
cjfa-7412	120	5	write	write	NOUN
cjfa-7412	120	6	-	-	PUNCT
cjfa-7412	120	7	downs	down	NOUN
cjfa-7412	120	8	for	for	ADP
cjfa-7412	120	9	permanent	permanent	ADJ
cjfa-7412	120	10	loss	loss	NOUN
cjfa-7412	120	11	in	in	ADP
cjfa-7412	120	12	value	value	NOUN
cjfa-7412	120	13	of	of	ADP
cjfa-7412	120	14	real	real	ADJ
cjfa-7412	120	15	estate	estate	NOUN
cjfa-7412	120	16	,	,	PUNCT
cjfa-7412	120	17	a	a	DET
cjfa-7412	120	18	rather	rather	ADV
cjfa-7412	120	19	important	important	ADJ
cjfa-7412	120	20	issue	issue	NOUN
cjfa-7412	120	21	is	be	AUX
cjfa-7412	120	22	the	the	DET
cjfa-7412	120	23	manipulation	manipulation	NOUN
cjfa-7412	120	24	of	of	ADP
cjfa-7412	120	25	the	the	DET
cjfa-7412	120	26	write	write	VERB
cjfa-7412	120	27	-	-	PUNCT
cjfa-7412	120	28	down	down	ADP
cjfa-7412	120	29	amount	amount	NOUN
cjfa-7412	120	30	.	.	PUNCT
cjfa-7412	121	1	it	it	PRON
cjfa-7412	121	2	would	would	AUX
cjfa-7412	121	3	seem	seem	VERB
cjfa-7412	121	4	that	that	SCONJ
cjfa-7412	121	5	in	in	ADP
cjfa-7412	121	6	the	the	DET
cjfa-7412	121	7	case	case	NOUN
cjfa-7412	121	8	of	of	ADP
cjfa-7412	121	9	real	real	ADJ
cjfa-7412	121	10	property	property	NOUN
cjfa-7412	121	11	,	,	PUNCT
cjfa-7412	121	12	that	that	ADV
cjfa-7412	121	13	is	is	ADV
cjfa-7412	121	14	assets	asset	NOUN
cjfa-7412	121	15	of	of	ADP
cjfa-7412	121	16	usually	usually	ADV
cjfa-7412	121	17	high	high	ADJ
cjfa-7412	121	18	value	value	NOUN
cjfa-7412	121	19	,	,	PUNCT
cjfa-7412	121	20	the	the	DET
cjfa-7412	121	21	amount	amount	NOUN
cjfa-7412	121	22	of	of	ADP
cjfa-7412	121	23	write	write	NOUN
cjfa-7412	121	24	-	-	PUNCT
cjfa-7412	121	25	downs	down	NOUN
cjfa-7412	121	26	for	for	ADP
cjfa-7412	121	27	permanent	permanent	ADJ
cjfa-7412	121	28	loss	loss	NOUN
cjfa-7412	121	29	of	of	ADP
cjfa-7412	121	30	value	value	NOUN
cjfa-7412	121	31	should	should	AUX
cjfa-7412	121	32	not	not	PART
cjfa-7412	121	33	be	be	AUX
cjfa-7412	121	34	questioned	question	VERB
cjfa-7412	121	35	because	because	SCONJ
cjfa-7412	121	36	it	it	PRON
cjfa-7412	121	37	is	be	AUX
cjfa-7412	121	38	determined	determine	VERB
cjfa-7412	121	39	based	base	VERB
cjfa-7412	121	40	on	on	ADP
cjfa-7412	121	41	a	a	DET
cjfa-7412	121	42	valuation	valuation	NOUN
cjfa-7412	121	43	performed	perform	VERB
cjfa-7412	121	44	by	by	ADP
cjfa-7412	121	45	an	an	DET
cjfa-7412	121	46	appraiser	appraiser	NOUN
cjfa-7412	121	47	.	.	PUNCT
cjfa-7412	122	1	however	however	ADV
cjfa-7412	122	2	,	,	PUNCT
cjfa-7412	122	3	in	in	ADP
cjfa-7412	122	4	practice	practice	NOUN
cjfa-7412	122	5	,	,	PUNCT
cjfa-7412	122	6	valuations	valuation	NOUN
cjfa-7412	122	7	are	be	AUX
cjfa-7412	122	8	performed	perform	VERB
cjfa-7412	122	9	by	by	ADP
cjfa-7412	122	10	several	several	ADJ
cjfa-7412	122	11	appraisers	appraiser	NOUN
cjfa-7412	122	12	,	,	PUNCT
cjfa-7412	122	13	and	and	CCONJ
cjfa-7412	122	14	the	the	DET
cjfa-7412	122	15	management	management	NOUN
cjfa-7412	122	16	uses	use	VERB
cjfa-7412	122	17	the	the	DET
cjfa-7412	122	18	valuation	valuation	NOUN
cjfa-7412	122	19	which	which	PRON
cjfa-7412	122	20	best	well	ADV
cjfa-7412	122	21	fits	fit	VERB
cjfa-7412	122	22	their	their	PRON
cjfa-7412	122	23	goals	goal	NOUN
cjfa-7412	122	24	as	as	SCONJ
cjfa-7412	122	25	valuations	valuation	NOUN
cjfa-7412	122	26	of	of	ADP
cjfa-7412	122	27	individual	individual	ADJ
cjfa-7412	122	28	appraisers	appraiser	NOUN
cjfa-7412	122	29	can	can	AUX
cjfa-7412	122	30	vary	vary	VERB
cjfa-7412	122	31	significantly	significantly	ADV
cjfa-7412	122	32	.	.	PUNCT
cjfa-7412	123	1	one	one	NUM
cjfa-7412	123	2	of	of	ADP
cjfa-7412	123	3	the	the	DET
cjfa-7412	123	4	adjustments	adjustment	NOUN
cjfa-7412	123	5	to	to	ADP
cjfa-7412	123	6	assets	asset	NOUN
cjfa-7412	123	7	value	value	NOUN
cjfa-7412	123	8	very	very	ADV
cjfa-7412	123	9	often	often	ADV
cjfa-7412	123	10	not	not	PART
cjfa-7412	123	11	performed	perform	VERB
cjfa-7412	123	12	in	in	ADP
cjfa-7412	123	13	the	the	DET
cjfa-7412	123	14	polish	polish	ADJ
cjfa-7412	123	15	economic	economic	ADJ
cjfa-7412	123	16	conditions	condition	NOUN
cjfa-7412	123	17	is	be	AUX
cjfa-7412	123	18	write	write	NOUN
cjfa-7412	123	19	-	-	PUNCT
cjfa-7412	123	20	downs	down	NOUN
cjfa-7412	123	21	of	of	ADP
cjfa-7412	123	22	inventory	inventory	NOUN
cjfa-7412	123	23	)	)	PUNCT
cjfa-7412	123	24	.	.	PUNCT
cjfa-7412	124	1	in	in	ADP
cjfa-7412	124	2	the	the	DET
cjfa-7412	124	3	case	case	NOUN
cjfa-7412	124	4	of	of	ADP
cjfa-7412	124	5	write	write	NOUN
cjfa-7412	124	6	-	-	PUNCT
cjfa-7412	124	7	downs	down	NOUN
cjfa-7412	124	8	of	of	ADP
cjfa-7412	124	9	inventory	inventory	NOUN
cjfa-7412	124	10	,	,	PUNCT
cjfa-7412	124	11	an	an	DET
cjfa-7412	124	12	adjustment	adjustment	NOUN
cjfa-7412	124	13	is	be	AUX
cjfa-7412	124	14	necessary	necessary	ADJ
cjfa-7412	124	15	due	due	ADP
cjfa-7412	124	16	to	to	ADP
cjfa-7412	124	17	the	the	DET
cjfa-7412	124	18	loss	loss	NOUN
cjfa-7412	124	19	of	of	ADP
cjfa-7412	124	20	value	value	NOUN
cjfa-7412	124	21	of	of	ADP
cjfa-7412	124	22	inventories	inventory	NOUN
cjfa-7412	124	23	and	and	CCONJ
cjfa-7412	124	24	as	as	ADP
cjfa-7412	124	25	a	a	DET
cjfa-7412	124	26	result	result	NOUN
cjfa-7412	124	27	of	of	ADP
cjfa-7412	124	28	the	the	DET
cjfa-7412	124	29	balance	balance	NOUN
cjfa-7412	124	30	sheet	sheet	NOUN
cjfa-7412	124	31	valuation	valuation	NOUN
cjfa-7412	124	32	at	at	ADP
cjfa-7412	124	33	a	a	DET
cjfa-7412	124	34	price	price	NOUN
cjfa-7412	124	35	not	not	PART
cjfa-7412	124	36	higher	high	ADJ
cjfa-7412	124	37	than	than	ADP
cjfa-7412	124	38	their	their	PRON
cjfa-7412	124	39	168	168	NUM
cjfa-7412	124	40	net	net	ADJ
cjfa-7412	124	41	selling	selling	NOUN
cjfa-7412	124	42	price	price	NOUN
cjfa-7412	124	43	.	.	PUNCT
cjfa-7412	125	1	when	when	SCONJ
cjfa-7412	125	2	estimating	estimate	VERB
cjfa-7412	125	3	value	value	NOUN
cjfa-7412	125	4	possible	possible	ADJ
cjfa-7412	125	5	to	to	PART
cjfa-7412	125	6	attain	attain	VERB
cjfa-7412	125	7	for	for	ADP
cjfa-7412	125	8	the	the	DET
cjfa-7412	125	9	balance	balance	NOUN
cjfa-7412	125	10	sheet	sheet	NOUN
cjfa-7412	125	11	date	date	NOUN
cjfa-7412	125	12	,	,	PUNCT
cjfa-7412	125	13	the	the	DET
cjfa-7412	125	14	most	most	ADV
cjfa-7412	125	15	reliable	reliable	ADJ
cjfa-7412	125	16	evidence	evidence	NOUN
cjfa-7412	125	17	available	available	ADJ
cjfa-7412	125	18	at	at	ADP
cjfa-7412	125	19	the	the	DET
cjfa-7412	125	20	time	time	NOUN
cjfa-7412	125	21	of	of	ADP
cjfa-7412	125	22	the	the	DET
cjfa-7412	125	23	estimates	estimate	NOUN
cjfa-7412	125	24	should	should	AUX
cjfa-7412	125	25	be	be	AUX
cjfa-7412	125	26	used	use	VERB
cjfa-7412	125	27	and	and	CCONJ
cjfa-7412	125	28	estimates	estimate	NOUN
cjfa-7412	125	29	should	should	AUX
cjfa-7412	125	30	take	take	VERB
cjfa-7412	125	31	into	into	ADP
cjfa-7412	125	32	account	account	NOUN
cjfa-7412	125	33	price	price	NOUN
cjfa-7412	125	34	fluctuations	fluctuation	NOUN
cjfa-7412	125	35	.	.	PUNCT
cjfa-7412	126	1	thus	thus	ADV
cjfa-7412	126	2	,	,	PUNCT
cjfa-7412	126	3	a	a	DET
cjfa-7412	126	4	writedown	writedown	VERB
cjfa-7412	126	5	depends	depend	VERB
cjfa-7412	126	6	on	on	ADP
cjfa-7412	126	7	an	an	DET
cjfa-7412	126	8	estimate	estimate	NOUN
cjfa-7412	126	9	and	and	CCONJ
cjfa-7412	126	10	evaluation	evaluation	NOUN
cjfa-7412	126	11	of	of	ADP
cjfa-7412	126	12	future	future	ADJ
cjfa-7412	126	13	events	event	NOUN
cjfa-7412	126	14	,	,	PUNCT
cjfa-7412	126	15	which	which	PRON
cjfa-7412	126	16	gives	give	VERB
cjfa-7412	126	17	ample	ample	ADJ
cjfa-7412	126	18	opportunities	opportunity	NOUN
cjfa-7412	126	19	of	of	ADP
cjfa-7412	126	20	“	"	PUNCT
cjfa-7412	126	21	explaining	explain	VERB
cjfa-7412	126	22	”	"	PUNCT
cjfa-7412	126	23	the	the	DET
cjfa-7412	126	24	impairment	impairment	ADJ
cjfa-7412	126	25	loss	loss	NOUN
cjfa-7412	126	26	or	or	CCONJ
cjfa-7412	126	27	not	not	PART
cjfa-7412	126	28	doing	do	VERB
cjfa-7412	126	29	it	it	PRON
cjfa-7412	126	30	at	at	ADV
cjfa-7412	126	31	all	all	ADV
cjfa-7412	126	32	.	.	PUNCT
cjfa-7412	127	1	in	in	ADP
cjfa-7412	127	2	poland	poland	PROPN
cjfa-7412	127	3	,	,	PUNCT
cjfa-7412	127	4	entities	entity	NOUN
cjfa-7412	127	5	usually	usually	ADV
cjfa-7412	127	6	do	do	AUX
cjfa-7412	127	7	not	not	PART
cjfa-7412	127	8	make	make	VERB
cjfa-7412	127	9	inventory	inventory	NOUN
cjfa-7412	127	10	adjustments	adjustment	NOUN
cjfa-7412	127	11	,	,	PUNCT
cjfa-7412	127	12	which	which	PRON
cjfa-7412	127	13	remain	remain	VERB
cjfa-7412	127	14	in	in	ADP
cjfa-7412	127	15	the	the	DET
cjfa-7412	127	16	warehouse	warehouse	NOUN
cjfa-7412	127	17	.	.	PUNCT
cjfa-7412	128	1	frequent	frequent	ADJ
cjfa-7412	128	2	manipulations	manipulation	NOUN
cjfa-7412	128	3	,	,	PUNCT
cjfa-7412	128	4	in	in	ADP
cjfa-7412	128	5	practice	practice	NOUN
cjfa-7412	128	6	,	,	PUNCT
cjfa-7412	128	7	relate	relate	VERB
cjfa-7412	128	8	to	to	ADP
cjfa-7412	128	9	write	write	VERB
cjfa-7412	128	10	-	-	PUNCT
cjfa-7412	128	11	downs	down	NOUN
cjfa-7412	128	12	of	of	ADP
cjfa-7412	128	13	receivables	receivables	NOUN
cjfa-7412	128	14	.	.	PUNCT
cjfa-7412	129	1	in	in	ADP
cjfa-7412	129	2	accordance	accordance	NOUN
cjfa-7412	129	3	with	with	ADP
cjfa-7412	129	4	art	art	NOUN
cjfa-7412	129	5	.	.	PUNCT
cjfa-7412	130	1	par	par	NOUN
cjfa-7412	130	2	.	.	PUNCT
cjfa-7412	131	1	28	28	NUM
cjfa-7412	131	2	.	.	NOUN
cjfa-7412	131	3	1	1	NUM
cjfa-7412	131	4	point	point	NOUN
cjfa-7412	131	5	7	7	NUM
cjfa-7412	131	6	of	of	ADP
cjfa-7412	131	7	the	the	DET
cjfa-7412	131	8	polish	polish	PROPN
cjfa-7412	131	9	accounting	accounting	PROPN
cjfa-7412	131	10	act	act	PROPN
cjfa-7412	131	11	,	,	PUNCT
cjfa-7412	131	12	receivables	receivable	NOUN
cjfa-7412	131	13	are	be	AUX
cjfa-7412	131	14	measured	measure	VERB
cjfa-7412	131	15	at	at	ADP
cjfa-7412	131	16	the	the	DET
cjfa-7412	131	17	balance	balance	NOUN
cjfa-7412	131	18	sheet	sheet	NOUN
cjfa-7412	131	19	date	date	NOUN
cjfa-7412	131	20	for	for	ADP
cjfa-7412	131	21	the	the	DET
cjfa-7412	131	22	amount	amount	NOUN
cjfa-7412	131	23	due	due	ADJ
cjfa-7412	131	24	,	,	PUNCT
cjfa-7412	131	25	maintaining	maintain	VERB
cjfa-7412	131	26	precautionary	precautionary	ADJ
cjfa-7412	131	27	principles	principle	NOUN
cjfa-7412	131	28	.	.	PUNCT
cjfa-7412	132	1	this	this	DET
cjfa-7412	132	2	method	method	NOUN
cjfa-7412	132	3	of	of	ADP
cjfa-7412	132	4	valuation	valuation	NOUN
cjfa-7412	132	5	results	result	NOUN
cjfa-7412	132	6	in	in	ADP
cjfa-7412	132	7	making	make	VERB
cjfa-7412	132	8	the	the	DET
cjfa-7412	132	9	impairment	impairment	ADJ
cjfa-7412	132	10	loss	loss	NOUN
cjfa-7412	132	11	on	on	ADP
cjfa-7412	132	12	the	the	DET
cjfa-7412	132	13	probability	probability	NOUN
cjfa-7412	132	14	of	of	ADP
cjfa-7412	132	15	payment	payment	NOUN
cjfa-7412	132	16	of	of	ADP
cjfa-7412	132	17	the	the	DET
cjfa-7412	132	18	total	total	ADJ
cjfa-7412	132	19	amount	amount	NOUN
cjfa-7412	132	20	.	.	PUNCT
cjfa-7412	133	1	pursuant	pursuant	ADJ
cjfa-7412	133	2	to	to	ADP
cjfa-7412	133	3	art	art	NOUN
cjfa-7412	133	4	.	.	PUNCT
cjfa-7412	134	1	35b	35b	NOUN
cjfa-7412	134	2	of	of	ADP
cjfa-7412	134	3	the	the	DET
cjfa-7412	134	4	accounting	accounting	NOUN
cjfa-7412	134	5	act	act	PROPN
cjfa-7412	134	6	,	,	PUNCT
cjfa-7412	134	7	write	write	NOUN
cjfa-7412	134	8	-	-	PUNCT
cjfa-7412	134	9	downs	down	NOUN
cjfa-7412	134	10	of	of	ADP
cjfa-7412	134	11	values	value	NOUN
cjfa-7412	134	12	of	of	ADP
cjfa-7412	134	13	receivables	receivables	NOUN
cjfa-7412	134	14	are	be	AUX
cjfa-7412	134	15	performed	perform	VERB
cjfa-7412	134	16	in	in	ADP
cjfa-7412	134	17	relation	relation	NOUN
cjfa-7412	134	18	to	to	ADP
cjfa-7412	134	19	:	:	PUNCT
cjfa-7412	134	20	1	1	X
cjfa-7412	134	21	)	)	PUNCT
cjfa-7412	134	22	receivables	receivables	NOUN
cjfa-7412	134	23	from	from	ADP
cjfa-7412	134	24	debtors	debtor	NOUN
cjfa-7412	134	25	in	in	ADP
cjfa-7412	134	26	liquidation	liquidation	NOUN
cjfa-7412	134	27	or	or	CCONJ
cjfa-7412	134	28	bankruptcy	bankruptcy	NOUN
cjfa-7412	134	29	;	;	PUNCT
cjfa-7412	134	30	2	2	X
cjfa-7412	134	31	)	)	PUNCT
cjfa-7412	134	32	receivables	receivables	NOUN
cjfa-7412	134	33	from	from	ADP
cjfa-7412	134	34	debtors	debtor	NOUN
cjfa-7412	134	35	in	in	ADP
cjfa-7412	134	36	case	case	NOUN
cjfa-7412	134	37	of	of	ADP
cjfa-7412	134	38	dismissal	dismissal	NOUN
cjfa-7412	134	39	of	of	ADP
cjfa-7412	134	40	the	the	DET
cjfa-7412	134	41	bankruptcy	bankruptcy	NOUN
cjfa-7412	134	42	petition	petition	NOUN
cjfa-7412	134	43	,	,	PUNCT
cjfa-7412	134	44	if	if	SCONJ
cjfa-7412	134	45	the	the	DET
cjfa-7412	134	46	debtor	debtor	NOUN
cjfa-7412	134	47	’s	’s	PART
cjfa-7412	134	48	assets	asset	NOUN
cjfa-7412	134	49	are	be	AUX
cjfa-7412	134	50	not	not	PART
cjfa-7412	134	51	sufficient	sufficient	ADJ
cjfa-7412	134	52	to	to	PART
cjfa-7412	134	53	cover	cover	VERB
cjfa-7412	134	54	the	the	DET
cjfa-7412	134	55	costs	cost	NOUN
cjfa-7412	134	56	of	of	ADP
cjfa-7412	134	57	bankruptcy	bankruptcy	NOUN
cjfa-7412	134	58	proceedings	proceeding	NOUN
cjfa-7412	134	59	;	;	PUNCT
cjfa-7412	134	60	3	3	X
cjfa-7412	134	61	)	)	PUNCT
cjfa-7412	134	62	receivables	receivables	NOUN
cjfa-7412	134	63	challenged	challenge	VERB
cjfa-7412	134	64	by	by	ADP
cjfa-7412	134	65	debtors	debtor	NOUN
cjfa-7412	134	66	and	and	CCONJ
cjfa-7412	134	67	payment	payment	NOUN
cjfa-7412	134	68	of	of	ADP
cjfa-7412	134	69	which	which	PRON
cjfa-7412	134	70	the	the	DET
cjfa-7412	134	71	debtor	debtor	NOUN
cjfa-7412	134	72	is	be	AUX
cjfa-7412	134	73	overdue	overdue	ADJ
cjfa-7412	134	74	,	,	PUNCT
cjfa-7412	134	75	and	and	CCONJ
cjfa-7412	134	76	according	accord	VERB
cjfa-7412	134	77	to	to	ADP
cjfa-7412	134	78	the	the	DET
cjfa-7412	134	79	assessment	assessment	NOUN
cjfa-7412	134	80	of	of	ADP
cjfa-7412	134	81	the	the	DET
cjfa-7412	134	82	debtor	debtor	NOUN
cjfa-7412	134	83	’s	’s	PART
cjfa-7412	134	84	financial	financial	ADJ
cjfa-7412	134	85	assets	asset	NOUN
cjfa-7412	134	86	and	and	CCONJ
cjfa-7412	134	87	liabilities	liability	NOUN
cjfa-7412	134	88	,	,	PUNCT
cjfa-7412	134	89	repayment	repayment	NOUN
cjfa-7412	134	90	in	in	ADP
cjfa-7412	134	91	the	the	DET
cjfa-7412	134	92	contractual	contractual	ADJ
cjfa-7412	134	93	amount	amount	NOUN
cjfa-7412	134	94	is	be	AUX
cjfa-7412	134	95	not	not	PART
cjfa-7412	134	96	probable	probable	ADJ
cjfa-7412	134	97	;	;	PUNCT
cjfa-7412	134	98	4	4	X
cjfa-7412	134	99	)	)	PUNCT
cjfa-7412	134	100	receivables	receivables	NOUN
cjfa-7412	134	101	equivalent	equivalent	ADJ
cjfa-7412	134	102	to	to	ADP
cjfa-7412	134	103	amounts	amount	NOUN
cjfa-7412	134	104	increasing	increase	VERB
cjfa-7412	134	105	the	the	DET
cjfa-7412	134	106	receivables	receivables	NOUN
cjfa-7412	134	107	in	in	ADP
cjfa-7412	134	108	respect	respect	NOUN
cjfa-7412	134	109	of	of	ADP
cjfa-7412	134	110	which	which	PRON
cjfa-7412	134	111	a	a	DET
cjfa-7412	134	112	write	write	NOUN
cjfa-7412	134	113	-	-	PUNCT
cjfa-7412	134	114	down	down	NOUN
cjfa-7412	134	115	has	have	AUX
cjfa-7412	134	116	been	be	AUX
cjfa-7412	134	117	made	make	VERB
cjfa-7412	134	118	;	;	PUNCT
cjfa-7412	134	119	5	5	X
cjfa-7412	134	120	)	)	PUNCT
cjfa-7412	134	121	receivables	receivables	NOUN
cjfa-7412	134	122	overdue	overdue	ADJ
cjfa-7412	134	123	or	or	CCONJ
cjfa-7412	134	124	not	not	PART
cjfa-7412	134	125	overdue	overdue	ADJ
cjfa-7412	134	126	with	with	ADP
cjfa-7412	134	127	a	a	DET
cjfa-7412	134	128	significant	significant	ADJ
cjfa-7412	134	129	probability	probability	NOUN
cjfa-7412	134	130	of	of	ADP
cjfa-7412	134	131	defaults	default	NOUN
cjfa-7412	134	132	,	,	PUNCT
cjfa-7412	134	133	according	accord	VERB
cjfa-7412	134	134	to	to	ADP
cjfa-7412	134	135	the	the	DET
cjfa-7412	134	136	kind	kind	NOUN
cjfa-7412	134	137	of	of	ADP
cjfa-7412	134	138	business	business	NOUN
cjfa-7412	134	139	or	or	CCONJ
cjfa-7412	134	140	the	the	DET
cjfa-7412	134	141	structure	structure	NOUN
cjfa-7412	134	142	of	of	ADP
cjfa-7412	134	143	recipients	recipient	NOUN
cjfa-7412	134	144	.	.	PUNCT
cjfa-7412	135	1	as	as	SCONJ
cjfa-7412	135	2	follows	follow	VERB
cjfa-7412	135	3	from	from	ADP
cjfa-7412	135	4	the	the	DET
cjfa-7412	135	5	conditions	condition	NOUN
cjfa-7412	135	6	mentioned	mention	VERB
cjfa-7412	135	7	,	,	PUNCT
cjfa-7412	135	8	one	one	NUM
cjfa-7412	135	9	of	of	ADP
cjfa-7412	135	10	the	the	DET
cjfa-7412	135	11	main	main	ADJ
cjfa-7412	135	12	determinants	determinant	NOUN
cjfa-7412	135	13	to	to	PART
cjfa-7412	135	14	qualify	qualify	VERB
cjfa-7412	135	15	a	a	DET
cjfa-7412	135	16	receivable	receivable	NOUN
cjfa-7412	135	17	as	as	ADP
cjfa-7412	135	18	default	default	NOUN
cjfa-7412	135	19	and	and	CCONJ
cjfa-7412	135	20	writing	write	VERB
cjfa-7412	135	21	it	it	PRON
cjfa-7412	135	22	down	down	ADP
cjfa-7412	135	23	,	,	PUNCT
cjfa-7412	135	24	is	be	AUX
cjfa-7412	135	25	the	the	DET
cjfa-7412	135	26	evaluation	evaluation	NOUN
cjfa-7412	135	27	of	of	ADP
cjfa-7412	135	28	probability	probability	NOUN
cjfa-7412	135	29	of	of	ADP
cjfa-7412	135	30	repayment	repayment	NOUN
cjfa-7412	135	31	and	and	CCONJ
cjfa-7412	135	32	the	the	DET
cjfa-7412	135	33	assessment	assessment	NOUN
cjfa-7412	135	34	of	of	ADP
cjfa-7412	135	35	the	the	DET
cjfa-7412	135	36	financial	financial	ADJ
cjfa-7412	135	37	situation	situation	NOUN
cjfa-7412	135	38	of	of	ADP
cjfa-7412	135	39	the	the	DET
cjfa-7412	135	40	debtor	debtor	NOUN
cjfa-7412	135	41	.	.	PUNCT
cjfa-7412	136	1	for	for	ADP
cjfa-7412	136	2	objective	objective	ADJ
cjfa-7412	136	3	reasons	reason	NOUN
cjfa-7412	136	4	,	,	PUNCT
cjfa-7412	136	5	clearly	clearly	ADV
cjfa-7412	136	6	establishing	establish	VERB
cjfa-7412	136	7	these	these	DET
cjfa-7412	136	8	parameters	parameter	NOUN
cjfa-7412	136	9	can	can	AUX
cjfa-7412	136	10	pose	pose	VERB
cjfa-7412	136	11	many	many	ADJ
cjfa-7412	136	12	difficulties	difficulty	NOUN
cjfa-7412	136	13	and	and	CCONJ
cjfa-7412	136	14	provide	provide	VERB
cjfa-7412	136	15	opportunities	opportunity	NOUN
cjfa-7412	136	16	for	for	ADP
cjfa-7412	136	17	misuse	misuse	NOUN
cjfa-7412	136	18	.	.	PUNCT
cjfa-7412	137	1	extremely	extremely	ADV
cjfa-7412	137	2	reprehensible	reprehensible	ADJ
cjfa-7412	137	3	example	example	NOUN
cjfa-7412	137	4	of	of	ADP
cjfa-7412	137	5	lowering	lower	VERB
cjfa-7412	137	6	the	the	DET
cjfa-7412	137	7	financial	financial	ADJ
cjfa-7412	137	8	result	result	NOUN
cjfa-7412	137	9	using	use	VERB
cjfa-7412	137	10	provisions	provision	NOUN
cjfa-7412	137	11	and	and	CCONJ
cjfa-7412	137	12	write	write	NOUN
cjfa-7412	137	13	-	-	PUNCT
cjfa-7412	137	14	downs	down	NOUN
cjfa-7412	137	15	of	of	ADP
cjfa-7412	137	16	assets	asset	NOUN
cjfa-7412	137	17	is	be	AUX
cjfa-7412	137	18	striving	strive	VERB
cjfa-7412	137	19	to	to	PART
cjfa-7412	137	20	underestimate	underestimate	VERB
cjfa-7412	137	21	the	the	DET
cjfa-7412	137	22	value	value	NOUN
cjfa-7412	137	23	of	of	ADP
cjfa-7412	137	24	the	the	DET
cjfa-7412	137	25	company	company	NOUN
cjfa-7412	137	26	.	.	PUNCT
cjfa-7412	138	1	such	such	ADJ
cjfa-7412	138	2	actions	action	NOUN
cjfa-7412	138	3	are	be	AUX
cjfa-7412	138	4	intended	intend	VERB
cjfa-7412	138	5	to	to	PART
cjfa-7412	138	6	lead	lead	VERB
cjfa-7412	138	7	to	to	ADP
cjfa-7412	138	8	bankruptcy	bankruptcy	NOUN
cjfa-7412	138	9	or	or	CCONJ
cjfa-7412	138	10	contribute	contribute	VERB
cjfa-7412	138	11	to	to	ADP
cjfa-7412	138	12	its	its	PRON
cjfa-7412	138	13	acquisition	acquisition	NOUN
cjfa-7412	138	14	by	by	ADP
cjfa-7412	138	15	another	another	DET
cjfa-7412	138	16	operator	operator	NOUN
cjfa-7412	138	17	on	on	ADP
cjfa-7412	138	18	terms	term	NOUN
cjfa-7412	138	19	favorable	favorable	ADJ
cjfa-7412	138	20	to	to	ADP
cjfa-7412	138	21	the	the	DET
cjfa-7412	138	22	transferee	transferee	NOUN
cjfa-7412	138	23	.	.	PUNCT
cjfa-7412	139	1	often	often	ADV
cjfa-7412	139	2	in	in	ADP
cjfa-7412	139	3	such	such	ADJ
cjfa-7412	139	4	cases	case	NOUN
cjfa-7412	139	5	,	,	PUNCT
cjfa-7412	139	6	managers	manager	NOUN
cjfa-7412	139	7	are	be	AUX
cjfa-7412	139	8	tied	tie	VERB
cjfa-7412	139	9	to	to	ADP
cjfa-7412	139	10	the	the	DET
cjfa-7412	139	11	receiving	receive	VERB
cjfa-7412	139	12	entity	entity	NOUN
cjfa-7412	139	13	and	and	CCONJ
cjfa-7412	139	14	can	can	AUX
cjfa-7412	139	15	count	count	VERB
cjfa-7412	139	16	on	on	ADP
cjfa-7412	139	17	personal	personal	ADJ
cjfa-7412	139	18	benefits	benefit	NOUN
cjfa-7412	139	19	as	as	ADP
cjfa-7412	139	20	result	result	NOUN
cjfa-7412	139	21	of	of	ADP
cjfa-7412	139	22	these	these	DET
cjfa-7412	139	23	actions	action	NOUN
cjfa-7412	139	24	.	.	PUNCT
cjfa-7412	140	1	estimated	estimate	VERB
cjfa-7412	140	2	values	value	NOUN
cjfa-7412	140	3	:	:	PUNCT
cjfa-7412	140	4	the	the	DET
cjfa-7412	140	5	provisions	provision	NOUN
cjfa-7412	140	6	and	and	CCONJ
cjfa-7412	140	7	the	the	DET
cjfa-7412	140	8	write	write	NOUN
cjfa-7412	140	9	-	-	PUNCT
cjfa-7412	140	10	downs	down	NOUN
cjfa-7412	140	11	…	…	PUNCT
cjfa-7412	140	12	169	169	NUM
cjfa-7412	140	13	it	it	PRON
cjfa-7412	140	14	is	be	AUX
cjfa-7412	140	15	worth	worth	ADJ
cjfa-7412	140	16	noting	note	VERB
cjfa-7412	140	17	that	that	SCONJ
cjfa-7412	140	18	,	,	PUNCT
cjfa-7412	140	19	methods	method	NOUN
cjfa-7412	140	20	often	often	ADV
cjfa-7412	140	21	associated	associate	VERB
cjfa-7412	140	22	with	with	ADP
cjfa-7412	140	23	the	the	DET
cjfa-7412	140	24	use	use	NOUN
cjfa-7412	140	25	of	of	ADP
cjfa-7412	140	26	provisions	provision	NOUN
cjfa-7412	140	27	or	or	CCONJ
cjfa-7412	140	28	write	write	NOUN
cjfa-7412	140	29	-	-	PUNCT
cjfa-7412	140	30	downs	down	NOUN
cjfa-7412	140	31	of	of	ADP
cjfa-7412	140	32	assets	asset	NOUN
cjfa-7412	140	33	in	in	ADP
cjfa-7412	140	34	order	order	NOUN
cjfa-7412	140	35	to	to	PART
cjfa-7412	140	36	manipulate	manipulate	VERB
cjfa-7412	140	37	earnings	earning	NOUN
cjfa-7412	140	38	,	,	PUNCT
cjfa-7412	140	39	are	be	AUX
cjfa-7412	140	40	connected	connect	VERB
cjfa-7412	140	41	to	to	ADP
cjfa-7412	140	42	the	the	DET
cjfa-7412	140	43	so	so	ADV
cjfa-7412	140	44	-	-	PUNCT
cjfa-7412	140	45	called	call	VERB
cjfa-7412	140	46	obscured	obscured	ADJ
cjfa-7412	140	47	image	image	NOUN
cjfa-7412	140	48	of	of	ADP
cjfa-7412	140	49	the	the	DET
cjfa-7412	140	50	company	company	NOUN
cjfa-7412	140	51	.	.	PUNCT
cjfa-7412	141	1	this	this	DET
cjfa-7412	141	2	action	action	NOUN
cjfa-7412	141	3	usually	usually	ADV
cjfa-7412	141	4	involves	involve	VERB
cjfa-7412	141	5	a	a	DET
cjfa-7412	141	6	conscious	conscious	ADJ
cjfa-7412	141	7	and	and	CCONJ
cjfa-7412	141	8	deliberate	deliberate	ADJ
cjfa-7412	141	9	non	non	ADJ
cjfa-7412	141	10	-	-	NOUN
cjfa-7412	141	11	disclosure	disclosure	NOUN
cjfa-7412	141	12	in	in	ADP
cjfa-7412	141	13	the	the	DET
cjfa-7412	141	14	financial	financial	ADJ
cjfa-7412	141	15	statements	statement	NOUN
cjfa-7412	141	16	–	–	PUNCT
cjfa-7412	141	17	in	in	ADP
cjfa-7412	141	18	the	the	DET
cjfa-7412	141	19	notes	note	NOUN
cjfa-7412	141	20	(	(	PUNCT
cjfa-7412	141	21	accountants	accountant	NOUN
cjfa-7412	141	22	notes	note	VERB
cjfa-7412	141	23	)	)	PUNCT
cjfa-7412	141	24	–	–	PUNCT
cjfa-7412	141	25	details	detail	NOUN
cjfa-7412	141	26	of	of	ADP
cjfa-7412	141	27	the	the	DET
cjfa-7412	141	28	true	true	ADJ
cjfa-7412	141	29	reasons	reason	NOUN
cjfa-7412	141	30	for	for	ADP
cjfa-7412	141	31	creating	create	VERB
cjfa-7412	141	32	and	and	CCONJ
cjfa-7412	141	33	dissolving	dissolve	VERB
cjfa-7412	141	34	provisions	provision	NOUN
cjfa-7412	141	35	or	or	CCONJ
cjfa-7412	141	36	write	write	NOUN
cjfa-7412	141	37	-	-	PUNCT
cjfa-7412	141	38	downs	down	NOUN
cjfa-7412	141	39	of	of	ADP
cjfa-7412	141	40	assets	asset	NOUN
cjfa-7412	141	41	.	.	PUNCT
cjfa-7412	142	1	moreover	moreover	ADV
cjfa-7412	142	2	,	,	PUNCT
cjfa-7412	142	3	in	in	ADP
cjfa-7412	142	4	many	many	ADJ
cjfa-7412	142	5	of	of	ADP
cjfa-7412	142	6	these	these	DET
cjfa-7412	142	7	cases	case	NOUN
cjfa-7412	142	8	,	,	PUNCT
cjfa-7412	142	9	there	there	PRON
cjfa-7412	142	10	is	be	VERB
cjfa-7412	142	11	also	also	ADV
cjfa-7412	142	12	no	no	DET
cjfa-7412	142	13	description	description	NOUN
cjfa-7412	142	14	of	of	ADP
cjfa-7412	142	15	the	the	DET
cjfa-7412	142	16	accepted	accept	VERB
cjfa-7412	142	17	methods	method	NOUN
cjfa-7412	142	18	of	of	ADP
cjfa-7412	142	19	valuation	valuation	NOUN
cjfa-7412	142	20	of	of	ADP
cjfa-7412	142	21	the	the	DET
cjfa-7412	142	22	estimated	estimate	VERB
cjfa-7412	142	23	values	value	NOUN
cjfa-7412	142	24	,	,	PUNCT
cjfa-7412	142	25	in	in	ADP
cjfa-7412	142	26	the	the	DET
cjfa-7412	142	27	accounting	accounting	NOUN
cjfa-7412	142	28	policy	policy	NOUN
cjfa-7412	142	29	of	of	ADP
cjfa-7412	142	30	the	the	DET
cjfa-7412	142	31	company	company	NOUN
cjfa-7412	142	32	.	.	PUNCT
cjfa-7412	143	1	provisions	provision	NOUN
cjfa-7412	143	2	and	and	CCONJ
cjfa-7412	143	3	write	write	NOUN
cjfa-7412	143	4	-	-	PUNCT
cjfa-7412	143	5	downs	down	NOUN
cjfa-7412	143	6	of	of	ADP
cjfa-7412	143	7	assets	asset	NOUN
cjfa-7412	143	8	are	be	AUX
cjfa-7412	143	9	specific	specific	ADJ
cjfa-7412	143	10	economic	economic	ADJ
cjfa-7412	143	11	categories	category	NOUN
cjfa-7412	143	12	related	relate	VERB
cjfa-7412	143	13	to	to	ADP
cjfa-7412	143	14	the	the	DET
cjfa-7412	143	15	valuation	valuation	NOUN
cjfa-7412	143	16	of	of	ADP
cjfa-7412	143	17	corporate	corporate	ADJ
cjfa-7412	143	18	resources	resource	NOUN
cjfa-7412	143	19	.	.	PUNCT
cjfa-7412	144	1	as	as	SCONJ
cjfa-7412	144	2	estimates	estimate	NOUN
cjfa-7412	144	3	,	,	PUNCT
cjfa-7412	144	4	require	require	VERB
cjfa-7412	144	5	–	–	PUNCT
cjfa-7412	144	6	at	at	ADP
cjfa-7412	144	7	the	the	DET
cjfa-7412	144	8	time	time	NOUN
cjfa-7412	144	9	of	of	ADP
cjfa-7412	144	10	their	their	PRON
cjfa-7412	144	11	creation	creation	NOUN
cjfa-7412	144	12	and	and	CCONJ
cjfa-7412	144	13	valuation	valuation	NOUN
cjfa-7412	144	14	–	–	PUNCT
cjfa-7412	144	15	one	one	NUM
cjfa-7412	144	16	’s	’s	PART
cjfa-7412	144	17	own	own	ADJ
cjfa-7412	144	18	judgment	judgment	NOUN
cjfa-7412	144	19	of	of	ADP
cjfa-7412	144	20	an	an	DET
cjfa-7412	144	21	entity	entity	NOUN
cjfa-7412	144	22	,	,	PUNCT
cjfa-7412	144	23	which	which	PRON
cjfa-7412	144	24	is	be	AUX
cjfa-7412	144	25	discretionary	discretionary	ADJ
cjfa-7412	144	26	and	and	CCONJ
cjfa-7412	144	27	often	often	ADV
cjfa-7412	144	28	raises	raise	VERB
cjfa-7412	144	29	doubts	doubt	NOUN
cjfa-7412	144	30	as	as	ADP
cjfa-7412	144	31	to	to	ADP
cjfa-7412	144	32	the	the	DET
cjfa-7412	144	33	correctness	correctness	NOUN
cjfa-7412	144	34	of	of	ADP
cjfa-7412	144	35	their	their	PRON
cjfa-7412	144	36	valuation	valuation	NOUN
cjfa-7412	144	37	and	and	CCONJ
cjfa-7412	144	38	the	the	DET
cjfa-7412	144	39	reasonableness	reasonableness	NOUN
cjfa-7412	144	40	of	of	ADP
cjfa-7412	144	41	their	their	PRON
cjfa-7412	144	42	creation	creation	NOUN
cjfa-7412	144	43	.	.	PUNCT
cjfa-7412	145	1	the	the	DET
cjfa-7412	145	2	problem	problem	NOUN
cjfa-7412	145	3	becomes	become	VERB
cjfa-7412	145	4	especially	especially	ADV
cjfa-7412	145	5	visible	visible	ADJ
cjfa-7412	145	6	when	when	SCONJ
cjfa-7412	145	7	the	the	DET
cjfa-7412	145	8	provisions	provision	NOUN
cjfa-7412	145	9	and	and	CCONJ
cjfa-7412	145	10	writedowns	writedown	NOUN
cjfa-7412	145	11	of	of	ADP
cjfa-7412	145	12	assets	asset	NOUN
cjfa-7412	145	13	are	be	AUX
cjfa-7412	145	14	used	use	VERB
cjfa-7412	145	15	by	by	ADP
cjfa-7412	145	16	company	company	NOUN
cjfa-7412	145	17	management	management	NOUN
cjfa-7412	145	18	to	to	PART
cjfa-7412	145	19	create	create	VERB
cjfa-7412	145	20	financial	financial	ADJ
cjfa-7412	145	21	results	result	NOUN
cjfa-7412	145	22	,	,	PUNCT
cjfa-7412	145	23	both	both	PRON
cjfa-7412	145	24	as	as	ADP
cjfa-7412	145	25	instruments	instrument	NOUN
cjfa-7412	145	26	of	of	ADP
cjfa-7412	145	27	increasing	increase	VERB
cjfa-7412	145	28	and	and	CCONJ
cjfa-7412	145	29	decreasing	decrease	VERB
cjfa-7412	145	30	the	the	DET
cjfa-7412	145	31	result	result	NOUN
cjfa-7412	145	32	,	,	PUNCT
cjfa-7412	145	33	depending	depend	VERB
cjfa-7412	145	34	on	on	ADP
cjfa-7412	145	35	the	the	DET
cjfa-7412	145	36	needs	need	NOUN
cjfa-7412	145	37	of	of	ADP
cjfa-7412	145	38	managers	manager	NOUN
cjfa-7412	145	39	.	.	PUNCT
cjfa-7412	146	1	it	it	PRON
cjfa-7412	146	2	is	be	AUX
cjfa-7412	146	3	worth	worth	ADJ
cjfa-7412	146	4	noting	note	VERB
cjfa-7412	146	5	,	,	PUNCT
cjfa-7412	146	6	that	that	PRON
cjfa-7412	146	7	presented	present	VERB
cjfa-7412	146	8	a	a	DET
cjfa-7412	146	9	problem	problem	NOUN
cjfa-7412	146	10	to	to	PART
cjfa-7412	146	11	manipulate	manipulate	VERB
cjfa-7412	146	12	of	of	ADP
cjfa-7412	146	13	financial	financial	ADJ
cjfa-7412	146	14	results	result	NOUN
cjfa-7412	146	15	of	of	ADP
cjfa-7412	146	16	enterprises	enterprise	NOUN
cjfa-7412	146	17	using	use	VERB
cjfa-7412	146	18	estimated	estimated	ADJ
cjfa-7412	146	19	values	value	NOUN
cjfa-7412	146	20	has	have	VERB
cjfa-7412	146	21	not	not	PART
cjfa-7412	146	22	only	only	ADV
cjfa-7412	146	23	a	a	DET
cjfa-7412	146	24	microeconomic	microeconomic	ADJ
cjfa-7412	146	25	dimension	dimension	NOUN
cjfa-7412	146	26	,	,	PUNCT
cjfa-7412	146	27	but	but	CCONJ
cjfa-7412	146	28	also	also	ADV
cjfa-7412	146	29	and	and	CCONJ
cjfa-7412	146	30	macroeconomic	macroeconomic	ADJ
cjfa-7412	146	31	.	.	PUNCT
cjfa-7412	147	1	based	base	VERB
cjfa-7412	147	2	on	on	ADP
cjfa-7412	147	3	the	the	DET
cjfa-7412	147	4	information	information	NOUN
cjfa-7412	147	5	from	from	ADP
cjfa-7412	147	6	the	the	DET
cjfa-7412	147	7	financial	financial	ADJ
cjfa-7412	147	8	reports	report	NOUN
cjfa-7412	147	9	,	,	PUNCT
cjfa-7412	147	10	are	be	AUX
cjfa-7412	147	11	undertaken	undertake	VERB
cjfa-7412	147	12	a	a	DET
cjfa-7412	147	13	variety	variety	NOUN
cjfa-7412	147	14	of	of	ADP
cjfa-7412	147	15	economic	economic	ADJ
cjfa-7412	147	16	decisions	decision	NOUN
cjfa-7412	147	17	,	,	PUNCT
cjfa-7412	147	18	e.g.	e.g.	ADV
cjfa-7412	147	19	financial	financial	ADJ
cjfa-7412	147	20	lending	lending	NOUN
cjfa-7412	147	21	to	to	ADP
cjfa-7412	147	22	businesses	business	NOUN
cjfa-7412	147	23	through	through	ADP
cjfa-7412	147	24	banks	bank	NOUN
cjfa-7412	147	25	,	,	PUNCT
cjfa-7412	147	26	as	as	ADV
cjfa-7412	147	27	well	well	ADV
cjfa-7412	147	28	as	as	ADP
cjfa-7412	147	29	decisions	decision	NOUN
cjfa-7412	147	30	of	of	ADP
cjfa-7412	147	31	investors	investor	NOUN
cjfa-7412	147	32	in	in	ADP
cjfa-7412	147	33	terms	term	NOUN
cjfa-7412	147	34	of	of	ADP
cjfa-7412	147	35	capital	capital	NOUN
cjfa-7412	147	36	investment	investment	NOUN
cjfa-7412	147	37	in	in	ADP
cjfa-7412	147	38	the	the	DET
cjfa-7412	147	39	financial	financial	ADJ
cjfa-7412	147	40	markets	market	NOUN
cjfa-7412	147	41	.	.	PUNCT
cjfa-7412	148	1	thus	thus	ADV
cjfa-7412	148	2	,	,	PUNCT
cjfa-7412	148	3	the	the	DET
cjfa-7412	148	4	problem	problem	NOUN
cjfa-7412	148	5	has	have	VERB
cjfa-7412	148	6	a	a	DET
cjfa-7412	148	7	significant	significant	ADJ
cjfa-7412	148	8	impact	impact	NOUN
cjfa-7412	148	9	on	on	ADP
cjfa-7412	148	10	the	the	DET
cjfa-7412	148	11	security	security	NOUN
cjfa-7412	148	12	of	of	ADP
cjfa-7412	148	13	economic	economic	ADJ
cjfa-7412	148	14	turnover	turnover	NOUN
cjfa-7412	148	15	.	.	PUNCT
cjfa-7412	149	1	it	it	PRON
cjfa-7412	149	2	should	should	AUX
cjfa-7412	149	3	be	be	AUX
cjfa-7412	149	4	noted	note	VERB
cjfa-7412	149	5	,	,	PUNCT
cjfa-7412	149	6	that	that	SCONJ
cjfa-7412	149	7	the	the	DET
cjfa-7412	149	8	problem	problem	NOUN
cjfa-7412	149	9	of	of	ADP
cjfa-7412	149	10	manipulating	manipulate	VERB
cjfa-7412	149	11	of	of	ADP
cjfa-7412	149	12	estimated	estimate	VERB
cjfa-7412	149	13	values	value	NOUN
cjfa-7412	149	14	has	have	VERB
cjfa-7412	149	15	a	a	DET
cjfa-7412	149	16	global	global	ADJ
cjfa-7412	149	17	dimension	dimension	NOUN
cjfa-7412	149	18	.	.	PUNCT
cjfa-7412	150	1	as	as	ADP
cjfa-7412	150	2	in	in	ADP
cjfa-7412	150	3	poland	poland	PROPN
cjfa-7412	150	4	,	,	PUNCT
cjfa-7412	150	5	also	also	ADV
cjfa-7412	150	6	in	in	ADP
cjfa-7412	150	7	other	other	ADJ
cjfa-7412	150	8	countries	country	NOUN
cjfa-7412	150	9	,	,	PUNCT
cjfa-7412	150	10	no	no	PRON
cjfa-7412	150	11	exist	exist	VERB
cjfa-7412	150	12	effective	effective	ADJ
cjfa-7412	150	13	solutions	solution	NOUN
cjfa-7412	150	14	to	to	PART
cjfa-7412	150	15	eliminate	eliminate	VERB
cjfa-7412	150	16	this	this	DET
cjfa-7412	150	17	phenomenon	phenomenon	NOUN
cjfa-7412	150	18	.	.	PUNCT
cjfa-7412	151	1	accounting	accounting	NOUN
cjfa-7412	151	2	is	be	AUX
cjfa-7412	151	3	facing	face	VERB
cjfa-7412	151	4	a	a	DET
cjfa-7412	151	5	kind	kind	NOUN
cjfa-7412	151	6	of	of	ADP
cjfa-7412	151	7	challenge	challenge	NOUN
cjfa-7412	151	8	,	,	PUNCT
cjfa-7412	151	9	aimed	aim	VERB
cjfa-7412	151	10	at	at	ADP
cjfa-7412	151	11	eliminating	eliminate	VERB
cjfa-7412	151	12	or	or	CCONJ
cjfa-7412	151	13	at	at	ADP
cjfa-7412	151	14	least	least	ADJ
cjfa-7412	151	15	substantially	substantially	ADV
cjfa-7412	151	16	reducing	reduce	VERB
cjfa-7412	151	17	this	this	DET
cjfa-7412	151	18	practice	practice	NOUN
cjfa-7412	151	19	.	.	PUNCT
cjfa-7412	152	1	it	it	PRON
cjfa-7412	152	2	is	be	AUX
cjfa-7412	152	3	worth	worth	ADJ
cjfa-7412	152	4	considering	consider	VERB
cjfa-7412	152	5	what	what	PRON
cjfa-7412	152	6	steps	step	NOUN
cjfa-7412	152	7	need	need	VERB
cjfa-7412	152	8	to	to	PART
cjfa-7412	152	9	be	be	AUX
cjfa-7412	152	10	taken	take	VERB
cjfa-7412	152	11	in	in	ADP
cjfa-7412	152	12	this	this	DET
cjfa-7412	152	13	regard	regard	NOUN
cjfa-7412	152	14	.	.	PUNCT
cjfa-7412	153	1	a	a	DET
cjfa-7412	153	2	reasonable	reasonable	ADJ
cjfa-7412	153	3	solution	solution	NOUN
cjfa-7412	153	4	might	might	AUX
cjfa-7412	153	5	be	be	AUX
cjfa-7412	153	6	to	to	PART
cjfa-7412	153	7	take	take	VERB
cjfa-7412	153	8	preventive	preventive	ADJ
cjfa-7412	153	9	measures	measure	NOUN
cjfa-7412	153	10	,	,	PUNCT
cjfa-7412	153	11	involving	involve	VERB
cjfa-7412	153	12	the	the	DET
cjfa-7412	153	13	development	development	NOUN
cjfa-7412	153	14	of	of	ADP
cjfa-7412	153	15	detailed	detailed	ADJ
cjfa-7412	153	16	regulations	regulation	NOUN
cjfa-7412	153	17	and	and	CCONJ
cjfa-7412	153	18	rules	rule	NOUN
cjfa-7412	153	19	relating	relate	VERB
cjfa-7412	153	20	to	to	ADP
cjfa-7412	153	21	the	the	DET
cjfa-7412	153	22	procedure	procedure	NOUN
cjfa-7412	153	23	of	of	ADP
cjfa-7412	153	24	creating	creating	NOUN
cjfa-7412	153	25	and	and	CCONJ
cjfa-7412	153	26	valuation	valuation	NOUN
cjfa-7412	153	27	of	of	ADP
cjfa-7412	153	28	these	these	DET
cjfa-7412	153	29	estimates	estimate	NOUN
cjfa-7412	153	30	.	.	PUNCT
cjfa-7412	154	1	these	these	DET
cjfa-7412	154	2	preventive	preventive	ADJ
cjfa-7412	154	3	measures	measure	NOUN
cjfa-7412	154	4	should	should	AUX
cjfa-7412	154	5	also	also	ADV
cjfa-7412	154	6	be	be	AUX
cjfa-7412	154	7	associated	associate	VERB
cjfa-7412	154	8	with	with	ADP
cjfa-7412	154	9	mandatory	mandatory	ADJ
cjfa-7412	154	10	disclosure	disclosure	NOUN
cjfa-7412	154	11	of	of	ADP
cjfa-7412	154	12	detailed	detailed	ADJ
cjfa-7412	154	13	information	information	NOUN
cjfa-7412	154	14	regarding	regard	VERB
cjfa-7412	154	15	the	the	DET
cjfa-7412	154	16	170	170	NUM
cjfa-7412	154	17	creation	creation	NOUN
cjfa-7412	154	18	of	of	ADP
cjfa-7412	154	19	provisions	provision	NOUN
cjfa-7412	154	20	and	and	CCONJ
cjfa-7412	154	21	write	write	NOUN
cjfa-7412	154	22	-	-	PUNCT
cjfa-7412	154	23	downs	down	NOUN
cjfa-7412	154	24	of	of	ADP
cjfa-7412	154	25	assets	asset	NOUN
cjfa-7412	154	26	,	,	PUNCT
cjfa-7412	154	27	both	both	CCONJ
cjfa-7412	154	28	in	in	ADP
cjfa-7412	154	29	the	the	DET
cjfa-7412	154	30	financial	financial	ADJ
cjfa-7412	154	31	statements	statement	NOUN
cjfa-7412	154	32	,	,	PUNCT
cjfa-7412	154	33	as	as	ADV
cjfa-7412	154	34	well	well	ADV
cjfa-7412	154	35	as	as	ADP
cjfa-7412	154	36	the	the	DET
cjfa-7412	154	37	company	company	NOUN
cjfa-7412	154	38	’s	’s	PART
cjfa-7412	154	39	accounting	accounting	NOUN
cjfa-7412	154	40	policies	policy	NOUN
cjfa-7412	154	41	.	.	PUNCT
cjfa-7412	155	1	one	one	PRON
cjfa-7412	155	2	has	have	VERB
cjfa-7412	155	3	to	to	PART
cjfa-7412	155	4	be	be	AUX
cjfa-7412	155	5	aware	aware	ADJ
cjfa-7412	155	6	,	,	PUNCT
cjfa-7412	155	7	that	that	SCONJ
cjfa-7412	155	8	these	these	DET
cjfa-7412	155	9	preventive	preventive	ADJ
cjfa-7412	155	10	measures	measure	NOUN
cjfa-7412	155	11	will	will	AUX
cjfa-7412	155	12	not	not	PART
cjfa-7412	155	13	eliminate	eliminate	VERB
cjfa-7412	155	14	the	the	DET
cjfa-7412	155	15	manipulative	manipulative	ADJ
cjfa-7412	155	16	behavior	behavior	NOUN
cjfa-7412	155	17	of	of	ADP
cjfa-7412	155	18	the	the	DET
cjfa-7412	155	19	management	management	NOUN
cjfa-7412	155	20	of	of	ADP
cjfa-7412	155	21	companies	company	NOUN
cjfa-7412	155	22	.	.	PUNCT
cjfa-7412	156	1	the	the	DET
cjfa-7412	156	2	measures	measure	NOUN
cjfa-7412	156	3	can	can	AUX
cjfa-7412	156	4	,	,	PUNCT
cjfa-7412	156	5	however	however	ADV
cjfa-7412	156	6	,	,	PUNCT
cjfa-7412	156	7	contribute	contribute	VERB
cjfa-7412	156	8	to	to	ADP
cjfa-7412	156	9	a	a	DET
cjfa-7412	156	10	significant	significant	ADJ
cjfa-7412	156	11	limitation	limitation	NOUN
cjfa-7412	156	12	of	of	ADP
cjfa-7412	156	13	this	this	DET
cjfa-7412	156	14	behavior	behavior	NOUN
cjfa-7412	156	15	,	,	PUNCT
cjfa-7412	156	16	which	which	PRON
cjfa-7412	156	17	can	can	AUX
cjfa-7412	156	18	be	be	AUX
cjfa-7412	156	19	considered	consider	VERB
cjfa-7412	156	20	a	a	DET
cjfa-7412	156	21	success	success	NOUN
cjfa-7412	156	22	in	in	ADP
cjfa-7412	156	23	the	the	DET
cjfa-7412	156	24	future	future	NOUN
cjfa-7412	156	25	.	.	PUNCT
cjfa-7412	157	1	it	it	PRON
cjfa-7412	157	2	is	be	AUX
cjfa-7412	157	3	also	also	ADV
cjfa-7412	157	4	worth	worth	ADJ
cjfa-7412	157	5	to	to	PART
cjfa-7412	157	6	mention	mention	VERB
cjfa-7412	157	7	the	the	DET
cjfa-7412	157	8	role	role	NOUN
cjfa-7412	157	9	and	and	CCONJ
cjfa-7412	157	10	responsibilities	responsibility	NOUN
cjfa-7412	157	11	of	of	ADP
cjfa-7412	157	12	auditors	auditor	NOUN
cjfa-7412	157	13	in	in	ADP
cjfa-7412	157	14	terms	term	NOUN
cjfa-7412	157	15	of	of	ADP
cjfa-7412	157	16	the	the	DET
cjfa-7412	157	17	justification	justification	NOUN
cjfa-7412	157	18	for	for	ADP
cjfa-7412	157	19	creating	create	VERB
cjfa-7412	157	20	and	and	CCONJ
cjfa-7412	157	21	releasing	release	VERB
cjfa-7412	157	22	and	and	CCONJ
cjfa-7412	157	23	determining	determine	VERB
cjfa-7412	157	24	the	the	DET
cjfa-7412	157	25	amount	amount	NOUN
cjfa-7412	157	26	of	of	ADP
cjfa-7412	157	27	provisions	provision	NOUN
cjfa-7412	157	28	and	and	CCONJ
cjfa-7412	157	29	write	write	NOUN
cjfa-7412	157	30	-	-	PUNCT
cjfa-7412	157	31	downs	down	NOUN
cjfa-7412	157	32	of	of	ADP
cjfa-7412	157	33	assets	asset	NOUN
cjfa-7412	157	34	in	in	ADP
cjfa-7412	157	35	the	the	DET
cjfa-7412	157	36	enterprise	enterprise	NOUN
cjfa-7412	157	37	.	.	PUNCT
cjfa-7412	158	1	both	both	DET
cjfa-7412	158	2	provisions	provision	NOUN
cjfa-7412	158	3	and	and	CCONJ
cjfa-7412	158	4	write	write	NOUN
cjfa-7412	158	5	-	-	PUNCT
cjfa-7412	158	6	downs	down	NOUN
cjfa-7412	158	7	of	of	ADP
cjfa-7412	158	8	assets	asset	NOUN
cjfa-7412	158	9	are	be	AUX
cjfa-7412	158	10	key	key	ADJ
cjfa-7412	158	11	reporting	reporting	NOUN
cjfa-7412	158	12	items	item	NOUN
cjfa-7412	158	13	,	,	PUNCT
cjfa-7412	158	14	subject	subject	ADJ
cjfa-7412	158	15	to	to	ADP
cjfa-7412	158	16	control	control	NOUN
cjfa-7412	158	17	by	by	ADP
cjfa-7412	158	18	an	an	DET
cjfa-7412	158	19	auditor	auditor	NOUN
cjfa-7412	158	20	.	.	PUNCT
cjfa-7412	159	1	c.	c.	PROPN
cjfa-7412	159	2	h.	h.	PROPN
cjfa-7412	159	3	beck	beck	PROPN
cjfa-7412	159	4	,	,	PUNCT
cjfa-7412	159	5	warszawa	warszawa	PROPN
cjfa-7412	159	6	.	.	PUNCT
cjfa-7412	160	1	narodowych	narodowych	PROPN
cjfa-7412	160	2	,	,	PUNCT
cjfa-7412	160	3	difin	difin	NOUN
cjfa-7412	160	4	,	,	PUNCT
cjfa-7412	160	5	warszawa	warszawa	PROPN
cjfa-7412	160	6	.	.	PUNCT
cjfa-7412	160	7	warszawa	warszawa	PROPN
cjfa-7412	160	8	.	.	PUNCT
cjfa-7412	161	1	skwp	skwp	PROPN
cjfa-7412	161	2	,	,	PUNCT
cjfa-7412	161	3	iasb	iasb	NOUN
cjfa-7412	161	4	,	,	PUNCT
cjfa-7412	162	1	warszawa	warszawa	PROPN
cjfa-7412	162	2	.	.	PUNCT
cjfa-7412	162	3	warszawa	warszawa	PROPN
cjfa-7412	162	4	.	.	PUNCT
cjfa-7412	163	1	difin	difin	PROPN
cjfa-7412	163	2	,	,	PUNCT
cjfa-7412	163	3	warszawa	warszawa	PROPN
cjfa-7412	163	4	.	.	PUNCT
cjfa-7412	164	1	szawa	szawa	PROPN
cjfa-7412	164	2	.	.	PUNCT
cjfa-7412	165	1	national	national	PROPN
cjfa-7412	165	2	accounting	accounting	PROPN
cjfa-7412	165	3	standard	standard	PROPN
cjfa-7412	165	4	no	no	INTJ
cjfa-7412	165	5	.	.	NOUN
cjfa-7412	165	6	4	4	NUM
cjfa-7412	165	7	(	(	PUNCT
cjfa-7412	165	8	nas	nas	PROPN
cjfa-7412	165	9	4	4	NUM
cjfa-7412	165	10	)	)	PUNCT
cjfa-7412	165	11	“	"	PUNCT
cjfa-7412	165	12	loss	loss	NOUN
cjfa-7412	165	13	of	of	ADP
cjfa-7412	165	14	asset	asset	NOUN
cjfa-7412	165	15	value	value	NOUN
cjfa-7412	165	16	”	"	PUNCT
cjfa-7412	165	17	,	,	PUNCT
cjfa-7412	165	18	http://www.mf.gov	http://www.mf.gov	PROPN
cjfa-7412	165	19	.	.	PUNCT
cjfa-7412	166	1	pl	pl	X
cjfa-7412	166	2	(	(	PUNCT
cjfa-7412	166	3	accessed	access	VERB
cjfa-7412	166	4	:	:	PUNCT
cjfa-7412	166	5	20.03.2015	20.03.2015	NUM
cjfa-7412	166	6	)	)	PUNCT
cjfa-7412	166	7	.	.	PUNCT
cjfa-7412	167	1	dzynarodowych	dzynarodowych	VERB
cjfa-7412	167	2	standardów	standardów	ADJ
cjfa-7412	167	3	,	,	PUNCT
cjfa-7412	167	4	difin	difin	NOUN
cjfa-7412	167	5	,	,	PUNCT
cjfa-7412	167	6	warszawa	warszawa	PROPN
cjfa-7412	167	7	.	.	PUNCT
cjfa-7412	168	1	pwn	pwn	PROPN
cjfa-7412	168	2	,	,	PUNCT
cjfa-7412	168	3	warszawa	warszawa	PROPN
cjfa-7412	168	4	.	.	PUNCT
cjfa-7412	169	1	estimated	estimate	VERB
cjfa-7412	169	2	values	value	NOUN
cjfa-7412	169	3	:	:	PUNCT
cjfa-7412	169	4	the	the	DET
cjfa-7412	169	5	provisions	provision	NOUN
cjfa-7412	169	6	and	and	CCONJ
cjfa-7412	169	7	the	the	DET
cjfa-7412	169	8	write	write	NOUN
cjfa-7412	169	9	-	-	PUNCT
cjfa-7412	169	10	downs	down	NOUN
cjfa-7412	169	11	…	…	PUNCT
cjfa-7412	169	12	171	171	NUM
cjfa-7412	169	13	skiego	skiego	NOUN
cjfa-7412	169	14	,	,	PUNCT
cjfa-7412	169	15	sopot	sopot	NOUN
cjfa-7412	169	16	,	,	PUNCT
cjfa-7412	169	17	nr	nr	PROPN
cjfa-7412	169	18	1/1	1/1	NUM
cjfa-7412	169	19	.	.	PUNCT
cjfa-7412	170	1	micherda	micherda	PROPN
cjfa-7412	170	2	b.	b.	PROPN
cjfa-7412	170	3	(	(	PUNCT
cjfa-7412	170	4	ed	ed	NOUN
cjfa-7412	170	5	.	.	PUNCT
cjfa-7412	170	6	)	)	PUNCT
cjfa-7412	170	7	,	,	PUNCT
cjfa-7412	170	8	difin	difin	NOUN
cjfa-7412	170	9	,	,	PUNCT
cjfa-7412	170	10	warszawa	warszawa	PROPN
cjfa-7412	170	11	.	.	PUNCT
cjfa-7412	171	1	nr	nr	PROPN
cjfa-7412	171	2	152	152	NUM
cjfa-7412	171	3	,	,	PUNCT
cjfa-7412	171	4	poz	poz	PROPN
cjfa-7412	171	5	.	.	PUNCT
cjfa-7412	172	1	1223	1223	NUM
cjfa-7412	172	2	ze	ze	PROPN
cjfa-7412	172	3	zm	zm	PROPN
cjfa-7412	172	4	.	.	PUNCT
cjfa-7412	172	5	)	)	PUNCT
cjfa-7412	172	6	.	.	PUNCT
cjfa-7412	173	1	wer	wer	NOUN
cjfa-7412	173	2	business	business	NOUN
cjfa-7412	173	3	,	,	PUNCT
cjfa-7412	173	4	warszawa	warszawa	PROPN
cjfa-7412	173	5	.	.	PUNCT
cjfa-7412	174	1	wych	wych	PROPN
cjfa-7412	174	2	,	,	PUNCT
cjfa-7412	174	3	difin	difin	NOUN
cjfa-7412	174	4	,	,	PUNCT
cjfa-7412	174	5	warszawa	warszawa	PROPN
cjfa-7412	174	6	.	.	PUNCT
cjfa-7412	175	1	micznego	micznego	PROPN
cjfa-7412	175	2	w	w	PROPN
cjfa-7412	175	3	krakowie	krakowie	PROPN
cjfa-7412	175	4	nr	nr	PROPN
cjfa-7412	175	5	768	768	NUM
cjfa-7412	175	6	.	.	PUNCT