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E(ِoݳf?GdrLwn?yϺ7V箪*E4߽߽OGuuctf?o[w`Y|7doͿۯ _oدDsEUMW\2"]f/Ġ^ Jqc+0/Ӎdًb|ؚ|.>3w> JV[%P{{wH|=6m=KB*jJ6[mϵ=˷QTGq rI,RR}q?q9ͥ|>m4xvnvR;BRdI!i { lPmYz׫AD+-q48XL6˪[PcZG! o[OÜ smx.n)q9mpSc붆" %^99b%tE+"{0(vѷҗ:Cv]OWH1ۻvr'&8nmƵy BkJKy1t<5úq6ʞoO;5C8\9#I2mCm7/Wgt_[̯[Go.ίl^i콵)+ 0,pL]~NtN|u6?}k;nЏz%]:Ef;;hͭq0xڧT D'+mv&H]!Og=䬇{_j~K;l)W3Tư*,Z~|_鯇_v+{;.VOp6cu,`nfm:,N3#USL5ѴfvJF9WE,?Nػ om ۲]HOSOQKڛ3E]&iewUyHwL5o gw7waoot(,]I_Ad'HpSר$KA+_;Y템~ >|w[tLv^ٙo/FKMjJꛀ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~Ѹ?zv?d/o?>鿽!.ݻBʾԿ!` }|tUob]˵leEj/kTbxGb.qC1Ⱥ-;AJlŗoWwEQi_4qcRFQ uqu]wV|_qu#U M5|{x|˓xS6&蝑;jch.#mN LxvEk6蟗+py,'~[qkd gouǻ/[TPІc2o\~yV' v7r;. ՟ zWļG_%:K2u63mٻYعjxCWCT/J/y`G+j:sx|Y]{dߙ][e]sOӯ)s> stream q 1 0 0 -1 0 841.889 cm q 1 0 0 1 62.362 39.685 cm /Figure <> BDC q 470.550995 0 0 -48.153 -0.001 49.803001 cm /Im1 Do Q EMC q 1 0 0 1 0 70.866 cm 0 g /P <> BDC BT /F3 10 Tf 1 0 0 -1 0 8.55500031 Tm [(Universit\344t Ulm)] TJ ET EMC /P <> BDC BT /F1 10 Tf 1 0 0 -1 0 27.55500031 Tm [(Master of Science Management and Economics \(PO 2019 \))] TJ ET EMC Q q 1 0 0 1 0 101.866 cm q 0 G [] 0 d 0.5 w 0 10.016 m 470.550995 10.016 l S Q Q 0 g /P <> BDC BT /F3 18 Tf 1 0 0 -1 0 133.66499329 Tm [(International Financial Reporting I)] TJ ET EMC /P <> BDC BT /F1 12 Tf 1 0 0 -1 0 150.13200378 Tm [( )] TJ ET EMC q 1 0 0 1 0 154.266 cm /P <> BDC BT /F3 10 Tf 1 0 0 -1 0 13.55500031 Tm [(Code)] TJ ET EMC Q q 1 0 0 1 105.543 154.266 cm /P <> BDC BT /F1 10 Tf 1 0 0 -1 0 13.55500031 Tm [(8818471317)] TJ ET EMC Q q 1 0 0 1 0 172.266 cm q 0.7804 0.7804 0.6863 RG [] 0 d 0.5 w 0 9.316 m 470.550995 9.316 l S Q Q q 1 0 0 1 0 186.266 cm /P <> BDC BT /F3 10 Tf 1 0 0 -1 0 13.55500031 Tm [(ECTS credits)] TJ ET EMC Q q 1 0 0 1 105.543 186.266 cm /P <> BDC BT /F1 10 Tf 1 0 0 -1 0 13.55500031 Tm [(4)] TJ ET EMC Q q 1 0 0 1 0 204.266 cm q 0.7804 0.7804 0.6863 RG [] 0 d 0.5 w 0 9.316 m 470.550995 9.316 l S Q Q q 1 0 0 1 0 218.266 cm /P <> BDC BT /F3 10 Tf 1 0 0 -1 0 13.55500031 Tm [(Attendance time)] TJ ET EMC Q q 1 0 0 1 105.543 218.266 cm /P <> BDC BT /F1 10 Tf 1 0 0 -1 0 13.55500031 Tm [(2)] TJ ET EMC Q q 1 0 0 1 0 236.266 cm q 0.7804 0.7804 0.6863 RG [] 0 d 0.5 w 0 9.316 m 470.550995 9.316 l S Q Q q 1 0 0 1 0 250.266 cm /P <> BDC BT /F3 10 Tf 1 0 0 -1 0 13.55500031 Tm [(Language of)] TJ ET EMC /P <> BDC BT /F3 10 Tf 1 0 0 -1 0 25.55500031 Tm [(instruction)] TJ ET EMC Q q 1 0 0 1 105.543 250.266 cm /P <> BDC BT /F1 10 Tf 1 0 0 -1 0 13.55500031 Tm [(Professor Dr. Kai-Uwe Marten; Institute of Accounting and Auditing)] TJ ET EMC Q q 1 0 0 1 0 280.266 cm q 0.7804 0.7804 0.6863 RG [] 0 d 0.5 w 0 9.316 m 470.550995 9.316 l S Q Q q 1 0 0 1 0 294.266 cm /P <> BDC BT /F3 10 Tf 1 0 0 -1 0 13.55500031 Tm [(Duration)] TJ ET EMC Q q 1 0 0 1 105.543 294.266 cm /P <> BDC BT /F1 10 Tf 1 0 0 -1 0 13.55500031 Tm [(1)] TJ ET EMC Q q 1 0 0 1 0 312.266 cm q 0.7804 0.7804 0.6863 RG [] 0 d 0.5 w 0 9.316 m 470.550995 9.316 l S Q Q q 1 0 0 1 0 326.266 cm /P <> BDC BT /F3 10 Tf 1 0 0 -1 0 13.55500031 Tm [(Cycle)] TJ ET EMC Q q 1 0 0 1 105.543 326.266 cm /P <> BDC BT /F1 10 Tf 1 0 0 -1 0 13.55500031 Tm [(each Winter Semester)] TJ ET EMC Q q 1 0 0 1 0 344.266 cm q 0.7804 0.7804 0.6863 RG [] 0 d 0.5 w 0 9.316 m 470.550995 9.316 l S Q Q q 1 0 0 1 0 358.266 cm /P <> BDC BT /F3 10 Tf 1 0 0 -1 0 13.55500031 Tm [(Coordinator)] TJ ET EMC Q q 1 0 0 1 105.543 358.266 cm /P <> BDC BT /F1 10 Tf 1 0 0 -1 0 13.55500031 Tm [(Professor Dr. Kai-Uwe Marten)] TJ ET EMC Q q 1 0 0 1 0 386.266 cm q 0.7804 0.7804 0.6863 RG [] 0 d 0.5 w 0 9.316 m 470.550995 9.316 l S Q Q q 1 0 0 1 0 400.266 cm /P <> BDC BT /F3 10 Tf 1 0 0 -1 0 13.55500031 Tm [(Instructor\(s\))] TJ ET EMC Q q 1 0 0 1 105.543 400.266 cm /P <> BDC BT /F1 10 Tf 1 0 0 -1 0 13.55500031 Tm [(Professor Dr. Christian Zwirner; Honorary professor of the University of Ulm)] TJ ET EMC Q q 1 0 0 1 0 428.266 cm q 0.7804 0.7804 0.6863 RG [] 0 d 0.5 w 0 9.316 m 470.550995 9.316 l S Q Q q 1 0 0 1 0 442.266 cm /P <> BDC BT /F3 10 Tf 1 0 0 -1 0 13.55500031 Tm [(Allocation of study)] TJ ET EMC /P <> BDC BT /F3 10 Tf 1 0 0 -1 0 25.55500031 Tm [(programmes)] TJ ET EMC Q q 1 0 0 1 105.543 442.266 cm /P <> BDC BT /F1 10 Tf 1 0 0 -1 0 13.55500031 Tm [(\225)] TJ ET EMC /P <> BDC BT /F1 10 Tf 1 0 0 -1 10 13.55500031 Tm [(M.Sc. Management and Economics,)] TJ ET EMC /P <> BDC BT /F1 10 Tf 1 0 0 -1 0 25.55500031 Tm [(\225)] TJ ET EMC /P <> BDC BT /F1 10 Tf 1 0 0 -1 10 25.55500031 Tm [(all Master courses of study with minor subject Management and Economics)] TJ ET EMC Q q 1 0 0 1 0 492.266 cm q 0.7804 0.7804 0.6863 RG [] 0 d 0.5 w 0 9.316 m 470.550995 9.316 l S Q Q q 1 0 0 1 0 506.266 cm /P <> BDC BT /F3 10 Tf 1 0 0 -1 0 13.55500031 Tm [(Recommended)] TJ ET EMC /P <> BDC BT /F3 10 Tf 1 0 0 -1 0 25.55500031 Tm [(prerequisites)] TJ ET EMC Q q 1 0 0 1 105.543 506.266 cm /P <> BDC BT /F1 10 Tf 1 0 0 -1 0 13.55500031 Tm [(Module \223Financial Accounting\223 and \223Managerial Accounting\224)] TJ ET EMC Q q 1 0 0 1 0 536.266 cm q 0.7804 0.7804 0.6863 RG [] 0 d 0.5 w 0 9.316 m 470.550995 9.316 l S Q Q q 1 0 0 1 0 550.266 cm /P <> BDC BT /F3 10 Tf 1 0 0 -1 0 13.55500031 Tm [(Learning)] TJ ET EMC /P <> BDC BT /F3 10 Tf 1 0 0 -1 0 25.55500031 Tm [(objectives)] TJ ET EMC Q q 1 0 0 1 105.543 550.266 cm /P <> BDC BT /F1 10 Tf 1 0 0 -1 0 13.55500031 Tm [(The aim of the module \223International Accounting I\224 is to provide students with an)] TJ ET EMC /P <> BDC BT /F1 10 Tf 1 0 0 -1 0 25.55500031 Tm [(overview of accounting regulations. The main focus of the course is on accounting)] TJ ET EMC /P <> BDC BT /F1 10 Tf 1 0 0 -1 0 37.55500031 Tm [(in accordance with the International Financial Reporting Standards \(IFRS\))] TJ ET EMC /P <> BDC BT /F1 10 Tf 1 0 0 -1 0 49.55500031 Tm [(developed by the International Accounting Standards Board \(IASB\).)] TJ ET EMC /P <> BDC BT /F1 10 Tf 1 0 0 -1 0 71.55500031 Tm [(After successful completion of the module, students are able to comment the most)] TJ ET EMC /P <> BDC BT /F1 10 Tf 1 0 0 -1 0 83.55500031 Tm [(important points of a statement of financial position, a statement of comprehensive)] TJ ET EMC /P <> BDC BT /F1 10 Tf 1 0 0 -1 0 95.55500031 Tm [(income and other components of a financial statement in accordance with the)] TJ ET EMC /P <> BDC BT /F1 10 Tf 1 0 0 -1 0 107.55500031 Tm [(accounting standards of various legal systems and to draw their own conclusions.)] TJ ET EMC Q q 1 0 0 1 0 672.266 cm q 0.7804 0.7804 0.6863 RG [] 0 d 0.5 w 0 9.316 m 470.550995 9.316 l S Q Q q 1 0 0 1 0 686.266 cm /P <> BDC BT /F3 10 Tf 1 0 0 -1 0 13.55500031 Tm [(Syllabus)] TJ ET EMC Q q 1 0 0 1 105.543 686.266 cm /P <> BDC BT /F1 10 Tf 1 0 0 -1 0 13.55500031 Tm [(\225)] TJ ET EMC /P <> BDC BT /F1 10 Tf 1 0 0 -1 10 13.55500031 Tm [(Basic principles of financial accounting)] TJ ET EMC /P <> BDC BT /F1 10 Tf 1 0 0 -1 0 25.55500031 Tm [(\225)] TJ ET EMC /P <> BDC BT /F1 10 Tf 1 0 0 -1 10 25.55500031 Tm [(Nature and basic principles of the annual financial statement)] TJ ET EMC /P <> BDC BT /F1 10 Tf 1 0 0 -1 0 37.55500031 Tm [(\225)] TJ ET EMC /P <> BDC BT /F1 10 Tf 1 0 0 -1 10 37.55500031 Tm [(Accounting of intangible assets)] TJ ET EMC /P <> BDC BT /F1 10 Tf 1 0 0 -1 0 49.55500031 Tm [(\225)] TJ ET EMC /P <> BDC BT /F1 10 Tf 1 0 0 -1 10 49.55500031 Tm [(Accounting of non-current assets)] TJ ET EMC Q Q q 1 0 0 1 62.362 785.197 cm q 0 G [] 0 d 0.5 w 0 4.805 m 470.550995 4.805 l S Q q 1 0 0 1 0 4 cm 0 g /P <> BDC BT /F1 8 Tf 1 0 0 -1 0 13.54399967 Tm [( International Financial Reporting I )] TJ ET EMC Q q 1 0 0 1 368.503 4 cm 0 g /P <> BDC BT /F1 8 Tf 1 0 0 -1 62.01499939 13.54399967 Tm [(page )] TJ ET EMC /Quote <> BDC BT /F1 8 Tf 1 0 0 -1 82.03099823 13.54399967 Tm [(1)] TJ ET EMC /P <> BDC BT /F1 8 Tf 1 0 0 -1 86.47899628 13.54399967 Tm [( of )] TJ ET EMC /Quote <> BDC BT /F1 8 Tf 1 0 0 -1 97.59899902 13.54399967 Tm [(2)] TJ ET EMC Q q 1 0 0 1 0 17 cm 0 g /P <> BDC BT /F1 8 Tf 1 0 0 -1 0 13.54399967 Tm [( Module Description last modified:)] TJ ET EMC Q q 1 0 0 1 368.503 17 cm 0 g /P <> BDC BT /F1 8 Tf 1 0 0 -1 13.99100018 13.54399967 Tm [(Date printed: 16.09.2020)] TJ ET EMC Q Q Q endstream endobj 57 0 obj 7947 endobj 58 0 obj << /Resources 59 0 R /Type /Page /MediaBox [0 0 595.275 841.889] /CropBox [0 0 595.275 841.889] /BleedBox [0 0 595.275 841.889] /TrimBox [0 0 595.275 841.889] /Parent 60 0 R /StructParents 0 /Tabs /S /Contents 56 0 R >> endobj 61 0 obj [62 0 R 63 0 R 64 0 R 65 0 R 66 0 R 67 0 R 68 0 R 69 0 R 70 0 R 71 0 R 72 0 R 73 0 R 74 0 R 75 0 R 76 0 R 77 0 R 78 0 R 79 0 R 80 0 R 80 0 R 80 0 R 81 0 R 82 0 R 82 0 R 82 0 R 83 0 R 84 0 R 84 0 R 84 0 R 84 0 R 85 0 R 86 0 R 86 0 R 87 0 R 88 0 R 88 0 R 89 0 R 90 0 R 90 0 R 90 0 R 91 0 R 91 0 R 92 0 R 93 0 R 94 0 R 94 0 R 95 0 R 96 0 R 97 0 R 97 0 R 98 0 R 99 0 R 100 0 R 101 0 R 50 0 R 51 0 R 52 0 R 51 0 R 53 0 R 54 0 R 55 0 R] endobj 102 0 obj << /Length 103 0 R >> stream q 1 0 0 -1 0 841.889 cm q 1 0 0 1 62.362 39.685 cm q 1 0 0 1 105.543 0 cm 0 g /P <> BDC BT /F1 10 Tf 1 0 0 -1 0 8.55500031 Tm [(\225)] TJ ET EMC /P <> BDC BT /F1 10 Tf 1 0 0 -1 10 8.55500031 Tm [(Accounting of inventories)] TJ ET EMC /P <> BDC BT /F1 10 Tf 1 0 0 -1 0 20.55500031 Tm [(\225)] TJ ET EMC /P <> BDC BT /F1 10 Tf 1 0 0 -1 10 20.55500031 Tm [(Accounting of financial instruments)] TJ ET EMC /P <> BDC BT /F1 10 Tf 1 0 0 -1 0 32.55500031 Tm [(\225)] TJ ET EMC /P <> BDC BT /F1 10 Tf 1 0 0 -1 10 32.55500031 Tm [(Accounting of equity)] TJ ET EMC /P <> BDC BT /F1 10 Tf 1 0 0 -1 0 44.55500031 Tm [(\225)] TJ ET EMC /P <> BDC BT /F1 10 Tf 1 0 0 -1 10 44.55500031 Tm [(Accounting of liabilities)] TJ ET EMC /P <> BDC BT /F1 10 Tf 1 0 0 -1 0 56.55500031 Tm [(\225)] TJ ET EMC /P <> BDC BT /F1 10 Tf 1 0 0 -1 10 56.55500031 Tm [(Statement of comprehensive income)] TJ ET EMC /P <> BDC BT /F1 10 Tf 1 0 0 -1 0 68.55500031 Tm [(\225)] TJ ET EMC /P <> BDC BT /F1 10 Tf 1 0 0 -1 10 68.55500031 Tm [(Fair value measurement)] TJ ET EMC /P <> BDC BT /F1 10 Tf 1 0 0 -1 0 80.55500031 Tm [(\225)] TJ ET EMC /P <> BDC BT /F1 10 Tf 1 0 0 -1 10 80.55500031 Tm [(Share-based payments)] TJ ET EMC /P <> BDC BT /F1 10 Tf 1 0 0 -1 0 92.55500031 Tm [(\225)] TJ ET EMC /P <> BDC BT /F1 10 Tf 1 0 0 -1 10 92.55500031 Tm [(Further reporting instruments)] TJ ET EMC Q q 1 0 0 1 0 107 cm q 0.7804 0.7804 0.6863 RG [] 0 d 0.5 w 0 9.316 m 470.550995 9.316 l S Q Q q 1 0 0 1 0 121 cm 0 g /P <> BDC BT /F3 10 Tf 1 0 0 -1 0 13.55500031 Tm [(Literature)] TJ ET EMC Q q 1 0 0 1 105.543 121 cm 0 g /P <> BDC BT /F1 10 Tf 1 0 0 -1 0 13.55500031 Tm [(\225)] TJ ET EMC /P <> BDC BT /F1 10 Tf 1 0 0 -1 10 13.55500031 Tm [(Ball, R. \(2006\): International Financial Reporting Standards \(IFRS\): Pros and)] TJ ET EMC /P <> BDC BT /F1 10 Tf 1 0 0 -1 10 25.55500031 Tm [(Cons for Investors, available on the internet under URL: http://papers.ssrn.com/)] TJ ET EMC /P <> BDC BT /F1 10 Tf 1 0 0 -1 10 37.55500031 Tm [(sol3/papers.cfm?abstract_id=929561 \(as at: 15.6.2011\).)] TJ ET EMC /P <> BDC BT /F1 10 Tf 1 0 0 -1 0 49.55500031 Tm [(\225)] TJ ET EMC /P <> BDC BT /F1 10 Tf 1 0 0 -1 10 49.55500031 Tm [(Baskerville, R. F. \(2010\): 100 Questions \(and Answers\) About IFRS available)] TJ ET EMC /P <> BDC BT /F1 10 Tf 1 0 0 -1 10 61.55500031 Tm [(on the internet under URL: http://papers.ssrn.com/sol3/papers.cfm?)] TJ ET EMC /P <> BDC BT /F1 10 Tf 1 0 0 -1 10 73.55500031 Tm [(abstract_id=1526846 \(as at: 14.6.2011\).)] TJ ET EMC /P <> BDC BT /F1 10 Tf 1 0 0 -1 0 85.55500031 Tm [(\225)] TJ ET EMC /P <> BDC BT /F1 10 Tf 1 0 0 -1 10 85.55500031 Tm [(Coenenberg/Haller/Schultze \(2012\): Jahresabschluss und)] TJ ET EMC /P <> BDC BT /F1 10 Tf 1 0 0 -1 10 97.55500031 Tm [(Jahresabschlussanalyse - Betriebswirtschaftliche, handelsrechtliche,)] TJ ET EMC /P <> BDC BT /F1 10 Tf 1 0 0 -1 10 109.55500031 Tm [(steuerrechtliche und internationale Grundlagen - HGB, IAS/IFRS, US-GAAP,)] TJ ET EMC /P <> BDC BT /F1 10 Tf 1 0 0 -1 10 121.55500031 Tm [(DRS; 22nd edition, Stuttgart.)] TJ ET EMC /P <> BDC BT /F1 10 Tf 1 0 0 -1 0 133.55499268 Tm [(\225)] TJ ET EMC /P <> BDC BT /F1 10 Tf 1 0 0 -1 10 133.55499268 Tm [(Coenenberg/Haller/Schultze \(2012\): Jahresabschluss und)] TJ ET EMC /P <> BDC BT /F1 10 Tf 1 0 0 -1 10 145.55499268 Tm [(Jahresabschlussanalyse \225 Aufgaben und L\366sungen; 14th edition, Stuttgart.)] TJ ET EMC /P <> BDC BT /F1 10 Tf 1 0 0 -1 0 157.55499268 Tm [(\225)] TJ ET EMC /P <> BDC BT /F1 10 Tf 1 0 0 -1 10 157.55499268 Tm [(Eynden, B. v. d. \(2010\): Wandel der Internationalen Rechnungslegung,)] TJ ET EMC /P <> BDC BT /F1 10 Tf 1 0 0 -1 10 169.55499268 Tm [(Dissertation, Universit\344t Duisburg-Essen.)] TJ ET EMC /P <> BDC BT /F1 10 Tf 1 0 0 -1 0 181.55499268 Tm [(\225)] TJ ET EMC /P <> BDC BT /F1 10 Tf 1 0 0 -1 10 181.55499268 Tm [(Pellens, B. et al. \(2011\): Internationale Rechnungslegung: IFRS 1 bis 8, IAS 1)] TJ ET EMC /P <> BDC BT /F1 10 Tf 1 0 0 -1 10 193.55499268 Tm [(bis 41, IFRIC-Interpretationen, Standardentw\374rfe. Mit Beispielen, Aufgaben und)] TJ ET EMC /P <> BDC BT /F1 10 Tf 1 0 0 -1 10 205.55499268 Tm [(Fallstudie, 8th edition, Stuttgart.)] TJ ET EMC Q q 1 0 0 1 0 341 cm q 0.7804 0.7804 0.6863 RG [] 0 d 0.5 w 0 9.316 m 470.550995 9.316 l S Q Q q 1 0 0 1 0 355 cm 0 g /P <> BDC BT /F3 10 Tf 1 0 0 -1 0 13.55500031 Tm [(Teaching and)] TJ ET EMC /P <> BDC BT /F3 10 Tf 1 0 0 -1 0 25.55500031 Tm [(learning methods)] TJ ET EMC Q q 1 0 0 1 105.543 355 cm 0 g /P <> BDC BT /F1 10 Tf 1 0 0 -1 0 13.55500031 Tm [(Lecture \(2 lecture hours per week\))] TJ ET EMC Q q 1 0 0 1 0 385 cm q 0.7804 0.7804 0.6863 RG [] 0 d 0.5 w 0 9.316 m 470.550995 9.316 l S Q Q q 1 0 0 1 0 399 cm 0 g /P <> BDC BT /F3 10 Tf 1 0 0 -1 0 13.55500031 Tm [(Workload)] TJ ET EMC Q q 1 0 0 1 105.543 399 cm 0 g /P <> BDC BT /F1 10 Tf 1 0 0 -1 0 13.55500031 Tm [(Attendance: 40 hrs)] TJ ET EMC /P <> BDC BT /F1 10 Tf 1 0 0 -1 0 25.55500031 Tm [(Individual study: 80 hrs)] TJ ET EMC /Span <> BDC BT /F3 10 Tf 1 0 0 -1 0 37.55500031 Tm [(Total: 120 hrs )] TJ ET EMC Q q 1 0 0 1 0 451 cm q 0.7804 0.7804 0.6863 RG [] 0 d 0.5 w 0 9.316 m 470.550995 9.316 l S Q Q q 1 0 0 1 0 465 cm 0 g /P <> BDC BT /F3 10 Tf 1 0 0 -1 0 13.55500031 Tm [(Assessment)] TJ ET EMC Q q 1 0 0 1 105.543 465 cm 0 g /P <> BDC BT /F1 10 Tf 1 0 0 -1 0 13.55500031 Tm [(The credit points will be awarded once the written exam has been passed. No)] TJ ET EMC /P <> BDC BT /F1 10 Tf 1 0 0 -1 0 25.55500031 Tm [(prerequisites are necessary for exam registration.)] TJ ET EMC Q q 1 0 0 1 0 505 cm q 0.7804 0.7804 0.6863 RG [] 0 d 0.5 w 0 9.316 m 470.550995 9.316 l S Q Q q 1 0 0 1 0 519 cm 0 g /P <> BDC BT /F3 10 Tf 1 0 0 -1 0 13.55500031 Tm [(Grading procedure)] TJ ET EMC Q q 1 0 0 1 105.543 519 cm 0 g /P <> BDC BT /F1 10 Tf 1 0 0 -1 0 13.55500031 Tm [(The grade of the module will be the grade of the exam.)] TJ ET EMC Q q 1 0 0 1 0 547 cm q 0.7804 0.7804 0.6863 RG [] 0 d 0.5 w 0 9.316 m 470.550995 9.316 l S Q Q q 1 0 0 1 0 561 cm 0 g /P <> BDC BT /F3 10 Tf 1 0 0 -1 0 13.55500031 Tm [(Basis for)] TJ ET EMC Q q 1 0 0 1 105.543 561 cm 0 g /P <> BDC BT /F1 10 Tf 1 0 0 -1 0 13.55500031 Tm [(Schwerpunktfach Rechnungswesen und Wirtschaftspr\374fung, Wahlpflicht BWL)] TJ ET EMC Q q 1 0 0 1 0 589 cm q 0.7804 0.7804 0.6863 RG [] 0 d 0.5 w 0 9.316 m 470.550995 9.316 l S Q Q q 1 0 0 1 0 603 cm Q q 1 0 0 1 93.543 603 cm Q Q q 1 0 0 1 62.362 785.197 cm q 0 G [] 0 d 0.5 w 0 4.805 m 470.550995 4.805 l S Q q 1 0 0 1 0 4 cm 0 g /P <> BDC BT /F1 8 Tf 1 0 0 -1 0 13.54399967 Tm [( International Financial Reporting I )] TJ ET EMC Q q 1 0 0 1 368.503 4 cm 0 g /P <> BDC BT /F1 8 Tf 1 0 0 -1 62.01499939 13.54399967 Tm [(page )] TJ ET EMC /Quote <> BDC BT /F1 8 Tf 1 0 0 -1 82.03099823 13.54399967 Tm [(2)] TJ ET EMC /P <> BDC BT /F1 8 Tf 1 0 0 -1 86.47899628 13.54399967 Tm [( of )] TJ ET EMC /Quote <> BDC BT /F1 8 Tf 1 0 0 -1 97.59899902 13.54399967 Tm [(2)] TJ ET EMC Q q 1 0 0 1 0 17 cm 0 g /P <> BDC BT /F1 8 Tf 1 0 0 -1 0 13.54399967 Tm [( Module Description last modified:)] TJ ET EMC Q q 1 0 0 1 368.503 17 cm 0 g /P <> BDC BT /F1 8 Tf 1 0 0 -1 13.99100018 13.54399967 Tm [(Date printed: 16.09.2020)] TJ ET EMC Q Q Q endstream endobj 103 0 obj 7770 endobj 104 0 obj << /Resources 59 0 R /Type /Page /MediaBox [0 0 595.275 841.889] /CropBox [0 0 595.275 841.889] /BleedBox [0 0 595.275 841.889] /TrimBox [0 0 595.275 841.889] /Parent 60 0 R /StructParents 1 /Tabs /S /Contents 102 0 R >> endobj 105 0 obj << /Type /Font /Subtype /Type1 /BaseFont /Helvetica /Encoding /WinAnsiEncoding >> endobj 106 0 obj << /Type /Font /Subtype /Type1 /BaseFont /Helvetica-Bold /Encoding /WinAnsiEncoding >> endobj 107 0 obj << /S /Document /P 108 0 R /K [109 0 R] >> endobj 109 0 obj << /S /Part /P 107 0 R /K [110 0 R 111 0 R] >> endobj 111 0 obj << /S /Sect /P 109 0 R /K [112 0 R 113 0 R] >> endobj 112 0 obj << /S /P /P 111 0 R /K [114 0 R] >> endobj 114 0 obj << /S /Table /P 112 0 R /K [115 0 R] >> endobj 115 0 obj << /S /TBody /P 114 0 R /K [116 0 R 117 0 R 118 0 R] >> endobj 116 0 obj << /S /TR /P 115 0 R /K [119 0 R] >> endobj 119 0 obj << /S /TD /P 116 0 R /K [120 0 R] /A << /O /Table /ColSpan 2 >> >> endobj 120 0 obj << /S /P /P 119 0 R >> endobj 117 0 obj << /S /TR /P 115 0 R /K [121 0 R 122 0 R] >> endobj 121 0 obj << /S /TD /P 117 0 R /K [50 0 R] >> endobj 50 0 obj << /S /P /P 121 0 R /K [<< /Type /MCR /Pg 58 0 R /MCID 50 >> << /Type /MCR /Pg 104 0 R /MCID 54 >>] >> endobj 122 0 obj << /S /TD /P 117 0 R /K [51 0 R] >> endobj 51 0 obj << /S /P /P 122 0 R /K [<< /Type /MCR /Pg 58 0 R /MCID 51 >> << /Type /MCR /Pg 104 0 R /MCID 55 >> 52 0 R << /Type /MCR /Pg 58 0 R /MCID 53 >> << /Type /MCR /Pg 104 0 R /MCID 57 >> 53 0 R] >> endobj 52 0 obj << /S /Quote /P 51 0 R /K [<< /Type /MCR /Pg 58 0 R /MCID 52 >> << /Type /MCR /Pg 104 0 R /MCID 56 >>] >> endobj 53 0 obj << /S /Quote /P 51 0 R /K [<< /Type /MCR /Pg 58 0 R /MCID 54 >> << /Type /MCR /Pg 104 0 R /MCID 58 >>] >> endobj 118 0 obj << /S /TR /P 115 0 R /K [123 0 R 124 0 R] >> endobj 123 0 obj << /S /TD /P 118 0 R /K [54 0 R] >> endobj 54 0 obj << /S /P /P 123 0 R /K [<< /Type /MCR /Pg 58 0 R /MCID 55 >> << /Type /MCR /Pg 104 0 R /MCID 59 >>] >> endobj 124 0 obj << /S /TD /P 118 0 R /K [55 0 R] >> endobj 55 0 obj << /S /P /P 124 0 R /K [<< /Type /MCR /Pg 58 0 R /MCID 56 >> << /Type /MCR /Pg 104 0 R /MCID 60 >>] >> endobj 113 0 obj << /S /P /P 111 0 R >> endobj 110 0 obj << /S /Sect /P 109 0 R /K [125 0 R 13 0 R 14 0 R 126 0 R 127 0 R] >> endobj 125 0 obj << /S /Table /P 110 0 R /K [128 0 R] >> endobj 128 0 obj << /S /TBody /P 125 0 R /K [129 0 R 130 0 R 131 0 R] >> endobj 129 0 obj << /S /TR /P 128 0 R /K [132 0 R] >> endobj 132 0 obj << /S /TD /P 129 0 R /K [133 0 R] /A << /O /Table /ColSpan 3 >> >> endobj 133 0 obj << /S /P /P 132 0 R /K [10 0 R] >> endobj 10 0 obj << /S /Figure /P 133 0 R /Alt () /K 0 /Pg 58 0 R >> endobj 130 0 obj << /S /TR /P 128 0 R /K [134 0 R] >> endobj 134 0 obj << /S /TD /P 130 0 R /K [11 0 R 12 0 R] >> endobj 11 0 obj << /S /P /P 134 0 R /K [<< /Type /MCR /Pg 58 0 R /MCID 1 >>] >> endobj 12 0 obj << /S /P /P 134 0 R /K [<< /Type /MCR /Pg 58 0 R /MCID 2 >>] >> endobj 131 0 obj << /S /TR /P 128 0 R /K [135 0 R] >> endobj 135 0 obj << /S /TD /P 131 0 R /K [136 0 R] /A << /O /Table /ColSpan 3 >> >> endobj 136 0 obj << /S /P /P 135 0 R >> endobj 13 0 obj << /S /P /P 110 0 R /K [<< /Type /MCR /Pg 58 0 R /MCID 3 >>] >> endobj 14 0 obj << /S /P /P 110 0 R /K [<< /Type /MCR /Pg 58 0 R /MCID 4 >>] >> endobj 126 0 obj << /S /Table /P 110 0 R /K [137 0 R] >> endobj 137 0 obj << /S /TBody /P 126 0 R /K [138 0 R 139 0 R 140 0 R 141 0 R 142 0 R 143 0 R 144 0 R 145 0 R 146 0 R 147 0 R 148 0 R 149 0 R 150 0 R 151 0 R 152 0 R 153 0 R 154 0 R 155 0 R 156 0 R 157 0 R 158 0 R 159 0 R 160 0 R 161 0 R 162 0 R 163 0 R 164 0 R 165 0 R 166 0 R 167 0 R 168 0 R 169 0 R 170 0 R 171 0 R 172 0 R 173 0 R 174 0 R] >> endobj 138 0 obj << /S /TR /P 137 0 R /K [175 0 R 176 0 R] >> endobj 175 0 obj << /S /TD /P 138 0 R /K [15 0 R] >> endobj 15 0 obj << /S /P /P 175 0 R /K [<< /Type /MCR /Pg 58 0 R /MCID 5 >>] >> endobj 176 0 obj << /S /TD /P 138 0 R /K [16 0 R] >> endobj 16 0 obj << /S /P /P 176 0 R /K [<< /Type /MCR /Pg 58 0 R /MCID 6 >>] >> endobj 139 0 obj << /S /TR /P 137 0 R /K [177 0 R] >> endobj 177 0 obj << /S /TD /P 139 0 R /K [178 0 R] /A << /O /Table /ColSpan 2 >> >> endobj 178 0 obj << /S /P /P 177 0 R >> endobj 140 0 obj << /S /TR /P 137 0 R /K [179 0 R 180 0 R] >> endobj 179 0 obj << /S /TD /P 140 0 R /K [17 0 R] >> endobj 17 0 obj << /S /P /P 179 0 R /K [<< /Type /MCR /Pg 58 0 R /MCID 7 >>] >> endobj 180 0 obj << /S /TD /P 140 0 R /K [18 0 R] >> endobj 18 0 obj << /S /P /P 180 0 R /K [<< /Type /MCR /Pg 58 0 R /MCID 8 >>] >> endobj 141 0 obj << /S /TR /P 137 0 R /K [181 0 R] >> endobj 181 0 obj << /S /TD /P 141 0 R /K [182 0 R] /A << /O /Table /ColSpan 2 >> >> endobj 182 0 obj << /S /P /P 181 0 R >> endobj 142 0 obj << /S /TR /P 137 0 R /K [183 0 R 184 0 R] >> endobj 183 0 obj << /S /TD /P 142 0 R /K [19 0 R] >> endobj 19 0 obj << /S /P /P 183 0 R /K [<< /Type /MCR /Pg 58 0 R /MCID 9 >>] >> endobj 184 0 obj << /S /TD /P 142 0 R /K [20 0 R] >> endobj 20 0 obj << /S /P /P 184 0 R /K [<< /Type /MCR /Pg 58 0 R /MCID 10 >>] >> endobj 143 0 obj << /S /TR /P 137 0 R /K [185 0 R] >> endobj 185 0 obj << /S /TD /P 143 0 R /K [186 0 R] /A << /O /Table /ColSpan 2 >> >> endobj 186 0 obj << /S /P /P 185 0 R >> endobj 144 0 obj << /S /TR /P 137 0 R /K [187 0 R 188 0 R] >> endobj 187 0 obj << /S /TD /P 144 0 R /K [21 0 R] >> endobj 21 0 obj << /S /P /P 187 0 R /K [<< /Type /MCR /Pg 58 0 R /MCID 11 >> << /Type /MCR /Pg 58 0 R /MCID 12 >>] >> endobj 188 0 obj << /S /TD /P 144 0 R /K [189 0 R 190 0 R] >> endobj 189 0 obj << /S /P /P 188 0 R /K [22 0 R] >> endobj 22 0 obj << /S /P /P 189 0 R /K [<< /Type /MCR /Pg 58 0 R /MCID 13 >>] >> endobj 190 0 obj << /S /P /P 188 0 R >> endobj 145 0 obj << /S /TR /P 137 0 R /K [191 0 R] >> endobj 191 0 obj << /S /TD /P 145 0 R /K [192 0 R] /A << /O /Table /ColSpan 2 >> >> endobj 192 0 obj << /S /P /P 191 0 R >> endobj 146 0 obj << /S /TR /P 137 0 R /K [193 0 R 194 0 R] >> endobj 193 0 obj << /S /TD /P 146 0 R /K [23 0 R] >> endobj 23 0 obj << /S /P /P 193 0 R /K [<< /Type /MCR /Pg 58 0 R /MCID 14 >>] >> endobj 194 0 obj << /S /TD /P 146 0 R /K [24 0 R] >> endobj 24 0 obj << /S /P /P 194 0 R /K [<< /Type /MCR /Pg 58 0 R /MCID 15 >>] >> endobj 147 0 obj << /S /TR /P 137 0 R /K [195 0 R] >> endobj 195 0 obj << /S /TD /P 147 0 R /K [196 0 R] /A << /O /Table /ColSpan 2 >> >> endobj 196 0 obj << /S /P /P 195 0 R >> endobj 148 0 obj << /S /TR /P 137 0 R /K [197 0 R 198 0 R] >> endobj 197 0 obj << /S /TD /P 148 0 R /K [25 0 R] >> endobj 25 0 obj << /S /P /P 197 0 R /K [<< /Type /MCR /Pg 58 0 R /MCID 16 >>] >> endobj 198 0 obj << /S /TD /P 148 0 R /K [26 0 R] >> endobj 26 0 obj << /S /P /P 198 0 R /K [<< /Type /MCR /Pg 58 0 R /MCID 17 >>] >> endobj 149 0 obj << /S /TR /P 137 0 R /K [199 0 R] >> endobj 199 0 obj << /S /TD /P 149 0 R /K [200 0 R] /A << /O /Table /ColSpan 2 >> >> endobj 200 0 obj << /S /P /P 199 0 R >> endobj 150 0 obj << /S /TR /P 137 0 R /K [201 0 R 202 0 R] >> endobj 201 0 obj << /S /TD /P 150 0 R /K [27 0 R] >> endobj 27 0 obj << /S /P /P 201 0 R /K [<< /Type /MCR /Pg 58 0 R /MCID 18 >>] >> endobj 202 0 obj << /S /TD /P 150 0 R /K [203 0 R 204 0 R] >> endobj 203 0 obj << /S /P /P 202 0 R /K [28 0 R] >> endobj 28 0 obj << /S /P /P 203 0 R /K [<< /Type /MCR /Pg 58 0 R /MCID 19 >>] >> endobj 204 0 obj << /S /P /P 202 0 R >> endobj 151 0 obj << /S /TR /P 137 0 R /K [205 0 R] >> endobj 205 0 obj << /S /TD /P 151 0 R /K [206 0 R] /A << /O /Table /ColSpan 2 >> >> endobj 206 0 obj << /S /P /P 205 0 R >> endobj 152 0 obj << /S /TR /P 137 0 R /K [207 0 R 208 0 R] >> endobj 207 0 obj << /S /TD /P 152 0 R /K [29 0 R] >> endobj 29 0 obj << /S /P /P 207 0 R /K [<< /Type /MCR /Pg 58 0 R /MCID 20 >>] >> endobj 208 0 obj << /S /TD /P 152 0 R /K [209 0 R 210 0 R] >> endobj 209 0 obj << /S /P /P 208 0 R /K [30 0 R] >> endobj 30 0 obj << /S /P /P 209 0 R /K [<< /Type /MCR /Pg 58 0 R /MCID 21 >>] >> endobj 210 0 obj << /S /P /P 208 0 R >> endobj 153 0 obj << /S /TR /P 137 0 R /K [211 0 R] >> endobj 211 0 obj << /S /TD /P 153 0 R /K [212 0 R] /A << /O /Table /ColSpan 2 >> >> endobj 212 0 obj << /S /P /P 211 0 R >> endobj 154 0 obj << /S /TR /P 137 0 R /K [213 0 R 214 0 R] >> endobj 213 0 obj << /S /TD /P 154 0 R /K [31 0 R] >> endobj 31 0 obj << /S /P /P 213 0 R /K [<< /Type /MCR /Pg 58 0 R /MCID 22 >> << /Type /MCR /Pg 58 0 R /MCID 23 >>] >> endobj 214 0 obj << /S /TD /P 154 0 R /K [215 0 R 216 0 R] >> endobj 215 0 obj << /S /P /P 214 0 R /K [217 0 R 218 0 R] >> endobj 217 0 obj << /S /L /P 215 0 R /K [219 0 R 220 0 R] >> endobj 219 0 obj << /S /LI /P 217 0 R /K [221 0 R 222 0 R] >> endobj 221 0 obj << /S /Lbl /P 219 0 R /K [32 0 R] >> endobj 32 0 obj << /S /P /P 221 0 R /K [<< /Type /MCR /Pg 58 0 R /MCID 24 >>] >> endobj 222 0 obj << /S /LBody /P 219 0 R /K [33 0 R] >> endobj 33 0 obj << /S /P /P 222 0 R /K [<< /Type /MCR /Pg 58 0 R /MCID 25 >>] >> endobj 220 0 obj << /S /LI /P 217 0 R /K [223 0 R 224 0 R] >> endobj 223 0 obj << /S /Lbl /P 220 0 R /K [34 0 R] >> endobj 34 0 obj << /S /P /P 223 0 R /K [<< /Type /MCR /Pg 58 0 R /MCID 26 >>] >> endobj 224 0 obj << /S /LBody /P 220 0 R /K [35 0 R] >> endobj 35 0 obj << /S /P /P 224 0 R /K [<< /Type /MCR /Pg 58 0 R /MCID 27 >>] >> endobj 218 0 obj << /S /P /P 215 0 R /K [225 0 R] >> endobj 225 0 obj << /S /P /P 218 0 R >> endobj 216 0 obj << /S /P /P 214 0 R >> endobj 155 0 obj << /S /TR /P 137 0 R /K [226 0 R] >> endobj 226 0 obj << /S /TD /P 155 0 R /K [227 0 R] /A << /O /Table /ColSpan 2 >> >> endobj 227 0 obj << /S /P /P 226 0 R >> endobj 156 0 obj << /S /TR /P 137 0 R /K [228 0 R 229 0 R] >> endobj 228 0 obj << /S /TD /P 156 0 R /K [36 0 R] >> endobj 36 0 obj << /S /P /P 228 0 R /K [<< /Type /MCR /Pg 58 0 R /MCID 28 >> << /Type /MCR /Pg 58 0 R /MCID 29 >>] >> endobj 229 0 obj << /S /TD /P 156 0 R /K [230 0 R 231 0 R] >> endobj 230 0 obj << /S /P /P 229 0 R /K [37 0 R] >> endobj 37 0 obj << /S /P /P 230 0 R /K [<< /Type /MCR /Pg 58 0 R /MCID 30 >>] >> endobj 231 0 obj << /S /P /P 229 0 R >> endobj 157 0 obj << /S /TR /P 137 0 R /K [232 0 R] >> endobj 232 0 obj << /S /TD /P 157 0 R /K [233 0 R] /A << /O /Table /ColSpan 2 >> >> endobj 233 0 obj << /S /P /P 232 0 R >> endobj 158 0 obj << /S /TR /P 137 0 R /K [234 0 R 235 0 R] >> endobj 234 0 obj << /S /TD /P 158 0 R /K [38 0 R] >> endobj 38 0 obj << /S /P /P 234 0 R /K [<< /Type /MCR /Pg 58 0 R /MCID 31 >> << /Type /MCR /Pg 58 0 R /MCID 32 >>] >> endobj 235 0 obj << /S /TD /P 158 0 R /K [236 0 R 237 0 R] >> endobj 236 0 obj << /S /P /P 235 0 R /K [39 0 R 40 0 R] >> endobj 39 0 obj << /S /P /P 236 0 R /K [<< /Type /MCR /Pg 58 0 R /MCID 33 >> << /Type /MCR /Pg 58 0 R /MCID 34 >> << /Type /MCR /Pg 58 0 R /MCID 35 >> << /Type /MCR /Pg 58 0 R /MCID 36 >>] >> endobj 40 0 obj << /S /P /P 236 0 R /K [<< /Type /MCR /Pg 58 0 R /MCID 37 >> << /Type /MCR /Pg 58 0 R /MCID 38 >> << /Type /MCR /Pg 58 0 R /MCID 39 >> << /Type /MCR /Pg 58 0 R /MCID 40 >>] >> endobj 237 0 obj << /S /P /P 235 0 R >> endobj 159 0 obj << /S /TR /P 137 0 R /K [238 0 R] >> endobj 238 0 obj << /S /TD /P 159 0 R /K [239 0 R] /A << /O /Table /ColSpan 2 >> >> endobj 239 0 obj << /S /P /P 238 0 R >> endobj 160 0 obj << /S /TR /P 137 0 R /K [240 0 R 241 0 R] >> endobj 240 0 obj << /S /TD /P 160 0 R /K [41 0 R] >> endobj 41 0 obj << /S /P /P 240 0 R /K [<< /Type /MCR /Pg 58 0 R /MCID 41 >>] >> endobj 241 0 obj << /S /TD /P 160 0 R /K [242 0 R 243 0 R] >> endobj 242 0 obj << /S /P /P 241 0 R /K [244 0 R] >> endobj 244 0 obj << /S /L /P 242 0 R /K [245 0 R 246 0 R 247 0 R 248 0 R 249 0 R 250 0 R 251 0 R 252 0 R 253 0 R 254 0 R 255 0 R 256 0 R] >> endobj 245 0 obj << /S /LI /P 244 0 R /K [257 0 R 258 0 R] >> endobj 257 0 obj << /S /Lbl /P 245 0 R /K [42 0 R] >> endobj 42 0 obj << /S /P /P 257 0 R /K [<< /Type /MCR /Pg 58 0 R /MCID 42 >>] >> endobj 258 0 obj << /S /LBody /P 245 0 R /K [43 0 R] >> endobj 43 0 obj << /S /P /P 258 0 R /K [<< /Type /MCR /Pg 58 0 R /MCID 43 >>] >> endobj 246 0 obj << /S /LI /P 244 0 R /K [259 0 R 260 0 R] >> endobj 259 0 obj << /S /Lbl /P 246 0 R /K [44 0 R] >> endobj 44 0 obj << /S /P /P 259 0 R /K [<< /Type /MCR /Pg 58 0 R /MCID 44 >>] >> endobj 260 0 obj << /S /LBody /P 246 0 R /K [45 0 R] >> endobj 45 0 obj << /S /P /P 260 0 R /K [<< /Type /MCR /Pg 58 0 R /MCID 45 >>] >> endobj 247 0 obj << /S /LI /P 244 0 R /K [261 0 R 262 0 R] >> endobj 261 0 obj << /S /Lbl /P 247 0 R /K [46 0 R] >> endobj 46 0 obj << /S /P /P 261 0 R /K [<< /Type /MCR /Pg 58 0 R /MCID 46 >>] >> endobj 262 0 obj << /S /LBody /P 247 0 R /K [47 0 R] >> endobj 47 0 obj << /S /P /P 262 0 R /K [<< /Type /MCR /Pg 58 0 R /MCID 47 >>] >> endobj 248 0 obj << /S /LI /P 244 0 R /K [263 0 R 264 0 R] >> endobj 263 0 obj << /S /Lbl /P 248 0 R /K [48 0 R] >> endobj 48 0 obj << /S /P /P 263 0 R /K [<< /Type /MCR /Pg 58 0 R /MCID 48 >>] >> endobj 264 0 obj << /S /LBody /P 248 0 R /K [49 0 R] >> endobj 49 0 obj << /S /P /P 264 0 R /K [<< /Type /MCR /Pg 58 0 R /MCID 49 >>] >> endobj 249 0 obj << /S /LI /P 244 0 R /K [265 0 R 266 0 R] >> endobj 265 0 obj << /S /Lbl /P 249 0 R /K [62 0 R] >> endobj 62 0 obj << /S /P /P 265 0 R /K [<< /Type /MCR /Pg 104 0 R /MCID 0 >>] >> endobj 266 0 obj << /S /LBody /P 249 0 R /K [63 0 R] >> endobj 63 0 obj << /S /P /P 266 0 R /K [<< /Type /MCR /Pg 104 0 R /MCID 1 >>] >> endobj 250 0 obj << /S /LI /P 244 0 R /K [267 0 R 268 0 R] >> endobj 267 0 obj << /S /Lbl /P 250 0 R /K [64 0 R] >> endobj 64 0 obj << /S /P /P 267 0 R /K [<< /Type /MCR /Pg 104 0 R /MCID 2 >>] >> endobj 268 0 obj << /S /LBody /P 250 0 R /K [65 0 R] >> endobj 65 0 obj << /S /P /P 268 0 R /K [<< /Type /MCR /Pg 104 0 R /MCID 3 >>] >> endobj 251 0 obj << /S /LI /P 244 0 R /K [269 0 R 270 0 R] >> endobj 269 0 obj << /S /Lbl /P 251 0 R /K [66 0 R] >> endobj 66 0 obj << /S /P /P 269 0 R /K [<< /Type /MCR /Pg 104 0 R /MCID 4 >>] >> endobj 270 0 obj << /S /LBody /P 251 0 R /K [67 0 R] >> endobj 67 0 obj << /S /P /P 270 0 R /K [<< /Type /MCR /Pg 104 0 R /MCID 5 >>] >> endobj 252 0 obj << /S /LI /P 244 0 R /K [271 0 R 272 0 R] >> endobj 271 0 obj << /S /Lbl /P 252 0 R /K [68 0 R] >> endobj 68 0 obj << /S /P /P 271 0 R /K [<< /Type /MCR /Pg 104 0 R /MCID 6 >>] >> endobj 272 0 obj << /S /LBody /P 252 0 R /K [69 0 R] >> endobj 69 0 obj << /S /P /P 272 0 R /K [<< /Type /MCR /Pg 104 0 R /MCID 7 >>] >> endobj 253 0 obj << /S /LI /P 244 0 R /K [273 0 R 274 0 R] >> endobj 273 0 obj << /S /Lbl /P 253 0 R /K [70 0 R] >> endobj 70 0 obj << /S /P /P 273 0 R /K [<< /Type /MCR /Pg 104 0 R /MCID 8 >>] >> endobj 274 0 obj << /S /LBody /P 253 0 R /K [71 0 R] >> endobj 71 0 obj << /S /P /P 274 0 R /K [<< /Type /MCR /Pg 104 0 R /MCID 9 >>] >> endobj 254 0 obj << /S /LI /P 244 0 R /K [275 0 R 276 0 R] >> endobj 275 0 obj << /S /Lbl /P 254 0 R /K [72 0 R] >> endobj 72 0 obj << /S /P /P 275 0 R /K [<< /Type /MCR /Pg 104 0 R /MCID 10 >>] >> endobj 276 0 obj << /S /LBody /P 254 0 R /K [73 0 R] >> endobj 73 0 obj << /S /P /P 276 0 R /K [<< /Type /MCR /Pg 104 0 R /MCID 11 >>] >> endobj 255 0 obj << /S /LI /P 244 0 R /K [277 0 R 278 0 R] >> endobj 277 0 obj << /S /Lbl /P 255 0 R /K [74 0 R] >> endobj 74 0 obj << /S /P /P 277 0 R /K [<< /Type /MCR /Pg 104 0 R /MCID 12 >>] >> endobj 278 0 obj << /S /LBody /P 255 0 R /K [75 0 R] >> endobj 75 0 obj << /S /P /P 278 0 R /K [<< /Type /MCR /Pg 104 0 R /MCID 13 >>] >> endobj 256 0 obj << /S /LI /P 244 0 R /K [279 0 R 280 0 R] >> endobj 279 0 obj << /S /Lbl /P 256 0 R /K [76 0 R] >> endobj 76 0 obj << /S /P /P 279 0 R /K [<< /Type /MCR /Pg 104 0 R /MCID 14 >>] >> endobj 280 0 obj << /S /LBody /P 256 0 R /K [77 0 R] >> endobj 77 0 obj << /S /P /P 280 0 R /K [<< /Type /MCR /Pg 104 0 R /MCID 15 >>] >> endobj 243 0 obj << /S /P /P 241 0 R >> endobj 161 0 obj << /S /TR /P 137 0 R /K [281 0 R] >> endobj 281 0 obj << /S /TD /P 161 0 R /K [282 0 R] /A << /O /Table /ColSpan 2 >> >> endobj 282 0 obj << /S /P /P 281 0 R >> endobj 162 0 obj << /S /TR /P 137 0 R /K [283 0 R 284 0 R] >> endobj 283 0 obj << /S /TD /P 162 0 R /K [78 0 R] >> endobj 78 0 obj << /S /P /P 283 0 R /K [<< /Type /MCR /Pg 104 0 R /MCID 16 >>] >> endobj 284 0 obj << /S /TD /P 162 0 R /K [285 0 R 286 0 R] >> endobj 285 0 obj << /S /P /P 284 0 R /K [287 0 R] >> endobj 287 0 obj << /S /L /P 285 0 R /K [288 0 R 289 0 R 290 0 R 291 0 R 292 0 R 293 0 R] >> endobj 288 0 obj << /S /LI /P 287 0 R /K [294 0 R 295 0 R] >> endobj 294 0 obj << /S /Lbl /P 288 0 R /K [79 0 R] >> endobj 79 0 obj << /S /P /P 294 0 R /K [<< /Type /MCR /Pg 104 0 R /MCID 17 >>] >> endobj 295 0 obj << /S /LBody /P 288 0 R /K [80 0 R] >> endobj 80 0 obj << /S /P /P 295 0 R /K [<< /Type /MCR /Pg 104 0 R /MCID 18 >> << /Type /MCR /Pg 104 0 R /MCID 19 >> << /Type /MCR /Pg 104 0 R /MCID 20 >>] >> endobj 289 0 obj << /S /LI /P 287 0 R /K [296 0 R 297 0 R] >> endobj 296 0 obj << /S /Lbl /P 289 0 R /K [81 0 R] >> endobj 81 0 obj << /S /P /P 296 0 R /K [<< /Type /MCR /Pg 104 0 R /MCID 21 >>] >> endobj 297 0 obj << /S /LBody /P 289 0 R /K [82 0 R] >> endobj 82 0 obj << /S /P /P 297 0 R /K [<< /Type /MCR /Pg 104 0 R /MCID 22 >> << /Type /MCR /Pg 104 0 R /MCID 23 >> << /Type /MCR /Pg 104 0 R /MCID 24 >>] >> endobj 290 0 obj << /S /LI /P 287 0 R /K [298 0 R 299 0 R] >> endobj 298 0 obj << /S /Lbl /P 290 0 R /K [83 0 R] >> endobj 83 0 obj << /S /P /P 298 0 R /K [<< /Type /MCR /Pg 104 0 R /MCID 25 >>] >> endobj 299 0 obj << /S /LBody /P 290 0 R /K [84 0 R] >> endobj 84 0 obj << /S /P /P 299 0 R /K [<< /Type /MCR /Pg 104 0 R /MCID 26 >> << /Type /MCR /Pg 104 0 R /MCID 27 >> << /Type /MCR /Pg 104 0 R /MCID 28 >> << /Type /MCR /Pg 104 0 R /MCID 29 >>] >> endobj 291 0 obj << /S /LI /P 287 0 R /K [300 0 R 301 0 R] >> endobj 300 0 obj << /S /Lbl /P 291 0 R /K [85 0 R] >> endobj 85 0 obj << /S /P /P 300 0 R /K [<< /Type /MCR /Pg 104 0 R /MCID 30 >>] >> endobj 301 0 obj << /S /LBody /P 291 0 R /K [86 0 R] >> endobj 86 0 obj << /S /P /P 301 0 R /K [<< /Type /MCR /Pg 104 0 R /MCID 31 >> << /Type /MCR /Pg 104 0 R /MCID 32 >>] >> endobj 292 0 obj << /S /LI /P 287 0 R /K [302 0 R 303 0 R] >> endobj 302 0 obj << /S /Lbl /P 292 0 R /K [87 0 R] >> endobj 87 0 obj << /S /P /P 302 0 R /K [<< /Type /MCR /Pg 104 0 R /MCID 33 >>] >> endobj 303 0 obj << /S /LBody /P 292 0 R /K [88 0 R] >> endobj 88 0 obj << /S /P /P 303 0 R /K [<< /Type /MCR /Pg 104 0 R /MCID 34 >> << /Type /MCR /Pg 104 0 R /MCID 35 >>] >> endobj 293 0 obj << 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