nodokļu sloga salīdzinošā analīze baltijas valstīs

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Nodokļu sloga salīdzinošā analīze Baltijas valstīs Konference: Uzņēmējdarbības vide Baltijas valstīs Diāna Kļuškina Vecākā nodokļu menedžere 2011. gada 14. oktobris

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Nodokļu sloga salīdzinošā analīze Baltijas valstīs. Konference: Uzņēmējdarbības vide Baltijas valstīs Diāna Kļuškina Vecākā nodokļu menedžere 2011. gada 14. oktobris. Saturs. Salīdzinošā analīze par nodokļu ieņēmumiem Baltijā: Tiešie nodokļu, Netiešie nodokļi Nodokļu salīdzinājums - PowerPoint PPT Presentation

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  • Client name - Event - Presentation titlePage *Nodoku sloga saldzino analze Baltijas valsts

    Konference: Uzmjdarbbas vide Baltijas valsts

    Dina KukinaVeck nodoku menedere2011. gada 14. oktobris

    Client name - Event - Presentation title

  • Page *Saturs

    Saldzino analze par nodoku iemumiem Baltij:Tieie nodoku,Netieie nodokiNodoku saldzinjumsNodoki k instruments ekonomikas stimulanai:Inovatvi risinjumiDiskusijas

  • Page *Baltijas valstu nodoku ienkumi 1. pusgad* * Milj. EUR

    Chart1

    2.242.593.56

    2.232.353.23

    2.272.773.52

    Igaunija

    Latvija

    Lietuva

    Sheet1

    IgaunijaLatvijaLietuva

    20092.242.593.56

    20102.232.353.23

    20112.272.773.52

    To resize chart data range, drag lower right corner of range.

  • Page ** Milj. EURNodoku iemumi Latvij (1. pusgad)*

    Chart1

    53781584794601

    545123631865610

    IIN

    UIN

    PVN

    VSAOI

    Prejie nodoki

    Sheet1

    IINUINPVNVSAOIPrejie nodoki

    201053781584794601

    2011545123631865610

    To resize chart data range, drag lower right corner of range.

  • Page *Nodoku iemumi Latvij (1. pusgad)** Milj. EUR

    Chart1

    545

    123

    630

    866

    610

    2011

    2011.gads (1.pusgads)

    Sheet1

    2011

    IIN545

    UIN123

    PVN630

    VSAOI866

    Prjie nodoki610

    To resize chart data range, drag lower right corner of range.

  • Page *Nodoki ienkumi Igaunij (1.pusgad)** Milj. EUR

    Chart1

    3228956592316320

    3226761583930358

    3069762188220347

    IIN

    UIN

    PVN

    VSAOI

    NN

    Prjie nodoki

    Sheet1

    IINUINPVNVSAOINNPrjie nodoki

    20093228956592316320

    20103226761583930358

    20113069762188220347

    To resize chart data range, drag lower right corner of range.

  • Page *Nodoki ienkumi Lietuv (1.pusgad)** Milj. EUR

    Chart1

    1561981017163556506

    124911099139760446

    155971280148168440

    IIN

    UIN

    PVN

    VSAOI

    NN

    Prjie nodoki

    Sheet1

    IINUINPVNVSAOINNPrjie nodoki

    20091561981017163556506

    2010124911099139760446

    2011155971280148168440

    To resize chart data range, drag lower right corner of range.

  • Page *Nodoku iemumu saldzinjumsTieie nodokiUIN - ekonomikas lejupsldes apstkos samazinjs uzmumu pea, attiecgi ar UIN iemumi budet. 2011 neliela augupeja. Btu prskatma UIN atvieglojumu lietderba un zaudjumu izmantoanas ierobeojumi.IIN - ekonomikas lejupsldes apstkos samazinjs atalgojuma apmrs, liels bezdarba procents, aploku algas, attiecgi samazins iemumi ar budet. Latvijas IIN slogs nav btiski lielkais starp Baltijas valstm, tomr emot vr Latvijas iedzvotju pirktspju, nodoka sloga tlka paaugstinana nebtu lietderga. Tas izraistu darbaspka sadrdzinanos un veicintu nu ekonomikas attstbu. NN lai gan veiktas btiskas izmaias, un visdrzk t slogs palielinsies. Fiskl ietekme no nodoka kopum nav pai liela.

  • Page *Nodoku iemumu saldzinjumsNetieie nodokiPVN ietekm patria cenas un ar patriu apjomu. PVN likmes obrd ir vienas no augstkajm ES. Lai gan 2009.gad ts tika paaugstintas par 3 procentpunktiem, tas pilnba nespja kompenst nodoka ienkumu kritumu, kas saistts ar iekj pieprasjuma samazinanos. Akczes nodoklis - akczes nodoka politika galvenokrt tika stenota akczes nodoka likmju saskaoanai ar ES prasbm. Akczes likmju palielinana sekmja stabili augstu akczes nodoka iemumu pieauguma tempu 2008.gad, tomr akczes likmju palielinjums gandrz vism akczes precm, k ar kopj ekonomisks situcijas pasliktinans ietekmja preu realizcijas apjoma straujo kritumu, saldzinot ar 2008.gada rdtjiem, k rezultt akczes nodoka iemumi samazinjs. Daji akczes preu realizcijas kritums ir izskaidrojams ar ar neleglo akczes preu tirdzniecbu.

  • Page *Nodoku saldzinjumsPievienots vrtbas nodoklis Baltijas valsts

    Standarta likmeSamazint likmeLatvija22%12% Lietuva21% 9% Igaunija20% 9%

  • Client name - Event - Presentation title

    Ienkumu veidiIenkums no komercdarbbas raoana, tirdzniecba, pakalpojumiPasvie ienkumi dividendes, procenti, samaksa par intelektulo paumuDarba alga/individulie pakalpojumi fiziska persona saem samaksu par darbu/pakalpojumiemCiti ienkumi

    Client name - Event - Presentation title

  • Page *Nodoku saldzinjumsUzmumu ienkuma nodoklis Baltijas valsts

    Standarta likmeSamazint likme/mikrouzmumu ienkumu nodoklisZaudjumu prneanaLatvija15%9%8 gadiLietuva15%5% mazie un vidjie uzmumiNeierobeotiIgaunija0; 21--

  • Page *Nodoku saldzinjumsDarba algas nodoki Baltijas valsts

    Darba mja VSAOI*Darba devja VSAOI*Iedzvotju ienkuma nodoklisLatvija11%24.09% 25%

    Lietuva3%27.98% 15%Igaunija2.8%34,4%21%

  • Page *Nodoku saldzinjumsIedzvotju ienkuma nodoklis un nodoklis no kapitla Baltijas valsts*- procentiem no vrtspapriem; kredtiestu depoztu procentiem; procentiem par aizdevumiem, kas atmaksti ne trk k pc 366 dienm. ** - procentiem, kas saemti no ES vai EFTA valsts reistrtm kredtiestdm vai no rvalstu kredtiestu pastvgajm prstvniecbm, kas reistrtas ES vai EFTA valsts.

    Standarta likmeDividendesProcentu ienkums (taj skait depoztu %)Ienkums no ieguldjumiem privtajos pensiju fondos Ienkums no dzvbas apdroinanas (ar ldzeku uzkranu) Latvija25%10%10%10% 10%Lietuva15%20%0%* / 15%15% / 0% (ja lgums ar pensiju fondu ir vismaz 5g; izmaksa notiek pc vismaz pc 5g.kad samjs ir pensijas vecum)15% / 0% (ja ievroti vairki nosacjumi)Igaunija21%0%0%** / 21%21%/ 10% (no ES vai EFTA valsts reistrtiem pensiju fondiem)21%

  • Page *Nodoku saldzinjumsIedzvotju ienkuma nodoklis un nodoklis no kapitla pieauguma

    Standarta likmeIIN likme ienkumam no nekustam pauma prdoanasIIN likme ienkumam no kapitldau prdoanas IIN likme ienkumam no vrtspapru prdoanasLatvija25%15%(izemot no N, kas paum 60 mneus un 12 mneus ldz atsavinanai ir deklart dzvesvieta)15%15% (izemot ienkumu no ES un EFTA valstu un pavaldbu pardzmm)Lietuva15%15%(izemot mjoka prdoanu un N prdoanu, kas paum vismaz 3g. un N prdoana nav personas saimniecisk darbba)15%(izemot, kas paum ilgk par 366 dienm un personai ir piederjui ne vairk k 10% no attiecg uzmuma kapitla 3g.period pirms kapitldau atsavinanas gada beigm)15%(izemot, kas paum ilgk par 366 dienm un personai ir piederjui ne vairk k 10% no attiecg uzmuma kapitla 3g.period pirms vrtspapru atsavinanas gada beigm)Igaunija21% 21%(izemot mjoka prdoanu, kas ir pastvg dzvesvieta, un vasarncu prdoanu, kas paum ilgk nek 2g.)21%(izemot ienkumu no kapitla dau apmaias kompniju reorganizcijas, apvienoans vai sadalans rezultt)21%

  • Page *Nodoku saldzinjumsNekustam pauma nodoklis Baltij

    ObjektsNodoka likmeLatvija- Zeme, saimnieciskaj darbb izmantojams kas, inenierbves

    - Neapstrdta lauksaimniecbas zeme

    - Dzvojams mjas un dzvoki-1.5% no kadastrls vrtbas un minimlais nodoka maksjums LVL 5 par katru objektu.

    -3% no kadastrls vrtbas un minimlais nodoka maksjums LVL 5 par katru objektu.

    -0.2-0.6% no kadastrls vrtbas par dzvojamm mjm un dzvokiem un minimlais nodoka maksjums LVL 5 par katru objektu.Lietuva- Zeme- Saimnieciskaj darbb izmantojams kas-Zeme: 1,5% no zemes vrtbas, kuru nosaka valdba.- kas: 0,3%-1% no tirgus vrtbas, nosaka pavaldba sav administratvaj teritorij. Pavaldbai ir tiesbas noteikt samazintu likmi vai atbrvojumu no nodoka.Igaunija-Zeme0.1%-2.5% no tirgus vrtbas, nosaka pavaldba sav administratvaj teritorij. Zemei, uz kuras ir ierobeota saimniecisk darbba, ar valdbas lmumu var tikt piemrots likmes samazinjums par 25%, 50% vai 75%.

  • Page *Nodoku saldzinjumsIeturjuma nodoklis no dividendmIgaunij nepastv ieturjuma nodoklis no dividendm ierastaj izpratn; dividenu izmaksa tiek aplikta ar peas izmaksas nodokli, kas 2011.gad ir 21% no bruto izmaksm.Lietuv likme atkarga no paum esoo dau/akciju procenta un ilgumaJa konvencija paredz augstku nodoka likmi, piemro likuma normu

    ES / EEZValsts, ar kuru noslgta nodoku konvencijaMeln saraksta valsts (ofors) Standarta likmeLatvija0%5% / 10%10%10%Lietuva0% 5 15%15%20%/0%

    Igaunija*0%5 15%21%21%

  • Page *Nodoku saldzinjumsIeturjuma nodoklis no procentiemJa konvencija paredz augstku nodoka likmi, piemro likuma normu

    ES / EEZValsts, ar kuru noslgta nodoku konvencijaMeln saraksta valsts (ofors) Standarta likmeLatvija5%

    0%(no 2013.gada jlija)5% / 10%

    0%(ar Lietuvu)

    15%0%(nesaisttiem)

    5%(bankas saisttiem)

    10%(saisttiem)Lietuva0%0/5/10%10%10%Igaunija0%5/10%0%0%

    21% (prsniedzot tirgus likmi)

  • Page *Nodoku saldzinjumsIeturjuma nodoklis no samaksas par intelektulo paumuJa konvencija paredz augstku nodoka likmi, piemro likuma normu

    ES / EEZValsts, ar kuru noslgta nodoku konvencijaMeln saraksta valsts (ofors) Standarta likmeLatvija5%

    0%(no 2013.gada jlija)5 -10%15%15%(par literriem un mkslas darbiem)

    5%(prjie veidi)Lietuva0%5 -10%10%10%Igaunija0%5 - 10%21%21%(prsniedzot tirgus cenu)

  • Page *Nodoki k instruments ekonomikas stimulanaiEksportu un biznesu kopum veicinoie citi aspekti:

    normatvo aktu bzes stabilitte; normatvo aktu bzes prognozjamba;Normatvo aktu interpretcija strdu izskatanas efektivitte; taisnga, tra tiesa.

    Nodoku lietu izskatanas ilgums:12-30 mnei 1.instances ties 12-18mnei apelcijas ties

    Secinjums: rezultt nodoku lieta Sent nonk pc aptuveni 36-42 mneiem. Nodoku lietu izskatanas ilgums, saldzinot pa gadiem, nesamazins.

  • Page *Nodoki k instruments ekonomikas stimulanai

    stimuls peas ieguldanai uzmuma attstb:- nodoka makstjs peu samazina par takscijas period iekzemes nefinanu uzmumiem latos izsniegto kredtu gada vidjs svrts procentu likmes un pirmstakscijas periodu nesadalts peas reizinjumu. stimuls pamatldzeku nomaiai:- Apliekamo ienkumu var samazint par ienkumu no pamatldzeka atsavinanas, ja 12 mneu laik pirms vai pc atsavinanas dienas tiek iegdts funkcionli ldzgi izmantojams pamatldzeklis. stimuls patentu un preu zmju reistrcijai Latvij:- Pirms to nematerilo ieguldjumu izveidoanas vai iegdes izmaksu norakstanas, kuru rezultt pc 2009.gada 1.janvra reistrta preu zme vai patents, o ieguldjumu izveidoanas vai iegdes vrtbu palielina, reizinot ar koeficientu 1,5. stimuls jaunu tehnoloisko iekrtu iegdei:- Jaunm raoanas tehnoloiskm iekrtm, kas iegdtas vai izveidotas no 2009. ldz 2013.gadam, pirms takscijas perioda nolietojuma summas aprinanas iekrtas iegdes vai izveidoanas vrtbu taj takscijas period, kur attiecg iekrta iegdta vai izveidota, palielina, reizinot ar koeficientu 1,5. specils ekonomisks zonas un brvostas teritorijas.

    Atlaides / atvieglojumi / stimuli:

  • Page *

    Atlaide 25% no ieguldjumu summas ieguldjumiem no 5-35 milj LVL;Atlaide 15% no ieguldjumu summas ieguldjumiem virs 35 milj LVL.Nosacjumi:Atbalstma nozare;MK lmums par ieguldjumu projektu pieemts ldz 2013.gada 31.decembrim;Ieguldjuma minimums 5 milj. 3.gadu laik;Atlaide jizmanto 16.gadu laik;Tlk uzvedba (nodoku pardi, p/k samazinana).

    Nodoki k instruments ekonomikas stimulanaiLielo investciju atlaide

  • Page *Nodoki k instruments ekonomikas stimulanaiUIN izmaias - Latvijas konkurtspja ES ietvaros:

    UIN likmes saldzinjums ES valsts:

    Nepiecieams izmaias, lai Latvija ktu pievilcga no UIN viedoka: UIN likmes samazinana ldz min. lmenim Eirop, piem. Kipra 10% (opcija 12,5%); Pakpeniski atcelt UIN maksanu avans; Atlaides uzmumiem, kas invest R&D (obrd ir tikai koeficients radto nematerilo ieguldjumu vrtbas norakstanaiHoldinga rema ievieana, samazinot nodokli kas maksjams saemot dividendes, procentus, maksjumus par intelektulo paumu, akciju atsavinanas ienkuma atbrvojums no nodoka

    Valsts LatvijaLietuva Igaunija Malta KipraLielbritnijaNderlandeUIN likme 15%15%26,6% (peas sadales gadjum)5% (efektv likme)10%21- 29,75% atkarb no apliekam ienkuma apmra20 25,5% atkarb no apliekam ienkuma apmra

  • Page *Inovatvu risinjumu trkumsEiropas mazo valstu nodoku politikas pozitvs piemrsNderlandeKipraMalta LuksemburgaKAS KOPGS VISM VALSTM ???Attstta raoana / rpniecba?Ekonomisk/finanu krze ?HOLDINGA REMS!!!Svargi - jvrt Eiropas mazo valstiu nodoku politikas veiksmes atslgas!

  • Inovatvu risinjumu trkumsIenkumu no holdinga rema budet aprinsPage *Datu avots: Internet vid publiski pieejamie resursi

    Izmaksas, EURNderlandesMaltaKipraLuksemburga

    Uzturans izmaksas15 000 8 000 7 000 17 000

    Kompnijas ar rzemju kapitlu> 13 000

    ~51 320(~2 800 katru gadu)

    ~105 000 (~5 000 katru gadu)15 535

    Ienkumu apjoms195 000 000410 560 000735 000 000233 025 000

    Nodoka likme 25% (virs 200 000 EUR)35%10%28,6% (iekaujot municiplo)

    Nodoklis48 750 000143 696 00073 500 00066 645 150

  • Page *Inovatvu risinjumu trkumsLdzgu valstu nodoku politikas pieredze

    Neizmantota iespja pelnt miljonus nodoku iemumos!!!Holdinga rema neesamba Latvij

  • Page *Diskusijas

  • Page *Atbildbaaj prezentcij ietvert informcija ir balstta uz visprpieemtajiem profesionlajiem standartiem, k ar obrd spk esoajiem normatvajiem aktiem.

    Ldzam emt vr, ka aj prezentcij sniedzam visprgu informciju un neatsaucamies uz paiem apstkiem, par kuriem mums nav preczas informcijas, Attiecgi prezentcija var tikt izmantota tikai k norde, un ir pielietojama k visprga norde.

    Ja Jums ir pamats uzskatt, ka msu izmantot informcija nav pilnga vai msu secinjumi nav preczi, dariet to mums zinmu nekavjoties.

    Ms ceram, ka prezentcija sniedz atbildes uz Js interesjoiem jautjumiem. Gadjum, ja Jums rodas papildus jautjumi vai ir nepiecieama paldzba, ldzu dariet to mums zinmu, un ms labprt Jums paldzsim.

  • Page *

    KontaktiDina Kukina

    Veck nodoku menedere

    BDO Zelmenis & LiberteZvrintu advoktu birojsAlberta 1-2, Rga, LV-1010Tel: (+371) 67222237E-mail: [email protected]

    *Introduction The guidance notes included in this template are intended to assist you in creating successful PowerPoint slide presentations.In order to reduce the amount of time it takes to create a presentation, colours, fonts, the position of the locator graphic device and various graphic elements have been programmed into the templates. This means that the creation of most slides is automated.However not all the slides in this template (e.g. section dividers and quotation slides) are included in the Slide Layout Options when you choose to insert a new slide into your presentation. These additional slides will need to be copied and pasted into your presentation from the original slide in this template. When printing to black and white, all colour elements will be converted to grayscale. You can preview how your presentation will print black and white by choosing the preview option under the view menu in PowerPoint.Title slide (Autolayout option: Title Slide)The title slide is preset in style by the title master. Graphic elements are fixed in position on the typographic grid. Text, which is also fixed in size and position, can be edited but should not be resized or the colour changed. The title slide master includes the BDO Teal colour as a background. This can be changed to any of the colours from the templates colour palette except BDO Grey. BDO Blue, BDO Teal, BDO Burgundy, BDO Copper and BDO Fuchsia are all acceptable. Text should always be white. See also image title slide option (next slide) *Text slide with title, body text and bulleted text levels (Autolayout option: Title and Text)This slide exists as a slide master. Text is entered directly into the prompt boxes provided when a new Title and Text slide is inserted from the Autolayout options. The slide master also includes the correctly sized and positioned BDO logotype and other graphic elements.All the slide title text is in BDO Red, Trebuchet MS bold, upper case. Where there is a sub-heading, the second line should be changed to BDO Teal.Within the text box there are four levels of text:Level 1 Body text set in 18pt. Trebuchet MS Regular in BDO Grey with single line spacing. This also includes preset additional .2 line spacing which appears between paragraphs. Subsequent lines of copy do not have an indent on this text level.Level 2 Bulleted text set in 18pt. Trebuchet MS Regular in BDO Grey with single line spacing. This also includes preset additional .2 line spacing which appears between paragraphs. All bullet points are round and in BDO Grey and subsequent lines of text are indented to maintain text alignment.Third level Bulleted text set in 14pt. Trebuchet MS Regular with single line spacing. This also includes preset additional .2 line spacing which appears between paragraphs. All bullet points are en dashes and in BDO Grey and subsequent lines of text are indented to maintain text alignment.Fourth level Bulleted text set in 14pt. Trebuchet MS Regular in BDO Grey with single line spacing. This also includes preset additional .2 line spacing which appears between paragraphs. All bullet points are en dashes and are in BDO Grey and subsequent lines of text are indented to maintain text alignment.Within body text, subheadings should be set at the same size in Trebuchet MS Bold, BDO Red. To advance to each level from the previous one, select demote (green right arrow) on the Outlining toolbar. To return to the previous level, select promote (green left arrow) on the Outlining toolbar. The Increase indent and Decrease indent on the Formatting toolbar can also be used for this purpose.The starting position of the text is fixed but the text box will grow if text extends beyond the depth determined by the slide master. Care should be taken to keep text within the boundary of the bottom margin (see typographic grid Ctrl G). Start a new page if necessary.*Quotation or key information slides (white background)Quotation or key information slides are used to emphasise key points in a presentation and should be used sparingly.These slides are based on the slide master but the copy is entered into a custom text box. The slide master generates the correctly sized and positioned BDO logo and graphic devices.The quotation text appears in either BDO Blue, BDO Teal, BDO Burgundy, BDO Copper, BDO Fuchsia or BDO Grey 28pt. Trebuchet MS Regular (enclosed within true speech marks for the text language in use). The source of the quotation appears in BDO Red 18pt. Trebuchet MS Regular on a separate line. Use double quotation marks to denote speech and attributable quotations.

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    Note: This slide does not exist as a slide master. Therefore it is recommended that you copy and paste this slide into your presentation.

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    Note: This slide does not exist as a slide master. Therefore it is recommended that you copy and paste this slide into your presentation.

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    Note: This slide does not exist as a slide master. Therefore it is recommended that you copy and paste this slide into your presentation.

    *Quotation or key information slides (white background)Quotation or key information slides are used to emphasise key points in a presentation and should be used sparingly.These slides are based on the slide master but the copy is entered into a custom text box. The slide master generates the correctly sized and positioned BDO logo and graphic devices.The quotation text appears in either BDO Blue, BDO Teal, BDO Burgundy, BDO Copper, BDO Fuchsia or BDO Grey 28pt. Trebuchet MS Regular (enclosed within true speech marks for the text language in use). The source of the quotation appears in BDO Red 18pt. Trebuchet MS Regular on a separate line. Use double quotation marks to denote speech and attributable quotations.

    Note: This slide does not exist as a slide master. Therefore it is recommended that you copy and paste this slide into your presentation. *Quotation or key information slides (white background)Quotation or key information slides are used to emphasise key points in a presentation and should be used sparingly.These slides are based on the slide master but the copy is entered into a custom text box. The slide master generates the correctly sized and positioned BDO logo and graphic devices.The quotation text appears in either BDO Blue, BDO Teal, BDO Burgundy, BDO Copper, BDO Fuchsia or BDO Grey 28pt. Trebuchet MS Regular (enclosed within true speech marks for the text language in use). The source of the quotation appears in BDO Red 18pt. Trebuchet MS Regular on a separate line. Use double quotation marks to denote speech and attributable quotations.

    Note: This slide does not exist as a slide master. Therefore it is recommended that you copy and paste this slide into your presentation. *Quotation or key information slides (white background)Quotation or key information slides are used to emphasise key points in a presentation and should be used sparingly.These slides are based on the slide master but the copy is entered into a custom text box. The slide master generates the correctly sized and positioned BDO logo and graphic devices.The quotation text appears in either BDO Blue, BDO Teal, BDO Burgundy, BDO Copper, BDO Fuchsia or BDO Grey 28pt. Trebuchet MS Regular (enclosed within true speech marks for the text language in use). The source of the quotation appears in BDO Red 18pt. Trebuchet MS Regular on a separate line. Use double quotation marks to denote speech and attributable quotations.

    Note: This slide does not exist as a slide master. Therefore it is recommended that you copy and paste this slide into your presentation. *Quotation or key information slides (white background)Quotation or key information slides are used to emphasise key points in a presentation and should be used sparingly.These slides are based on the slide master but the copy is entered into a custom text box. The slide master generates the correctly sized and positioned BDO logo and graphic devices.The quotation text appears in either BDO Blue, BDO Teal, BDO Burgundy, BDO Copper, BDO Fuchsia or BDO Grey 28pt. Trebuchet MS Regular (enclosed within true speech marks for the text language in use). The source of the quotation appears in BDO Red 18pt. Trebuchet MS Regular on a separate line. Use double quotation marks to denote speech and attributable quotations.

    Note: This slide does not exist as a slide master. Therefore it is recommended that you copy and paste this slide into your presentation. *Quotation or key information slides (white background)Quotation or key information slides are used to emphasise key points in a presentation and should be used sparingly.These slides are based on the slide master but the copy is entered into a custom text box. The slide master generates the correctly sized and positioned BDO logo and graphic devices.The quotation text appears in either BDO Blue, BDO Teal, BDO Burgundy, BDO Copper, BDO Fuchsia or BDO Grey 28pt. Trebuchet MS Regular (enclosed within true speech marks for the text language in use). The source of the quotation appears in BDO Red 18pt. Trebuchet MS Regular on a separate line. Use double quotation marks to denote speech and attributable quotations.

    Note: This slide does not exist as a slide master. Therefore it is recommended that you copy and paste this slide into your presentation. *Quotation or key information slides (white background)Quotation or key information slides are used to emphasise key points in a presentation and should be used sparingly.These slides are based on the slide master but the copy is entered into a custom text box. The slide master generates the correctly sized and positioned BDO logo and graphic devices.The quotation text appears in either BDO Blue, BDO Teal, BDO Burgundy, BDO Copper, BDO Fuchsia or BDO Grey 28pt. Trebuchet MS Regular (enclosed within true speech marks for the text language in use). The source of the quotation appears in BDO Red 18pt. Trebuchet MS Regular on a separate line. Use double quotation marks to denote speech and attributable quotations.

    Note: This slide does not exist as a slide master. Therefore it is recommended that you copy and paste this slide into your presentation. *Quotation or key information slides (white background)Quotation or key information slides are used to emphasise key points in a presentation and should be used sparingly.These slides are based on the slide master but the copy is entered into a custom text box. The slide master generates the correctly sized and positioned BDO logo and graphic devices.The quotation text appears in either BDO Blue, BDO Teal, BDO Burgundy, BDO Copper, BDO Fuchsia or BDO Grey 28pt. Trebuchet MS Regular (enclosed within true speech marks for the text language in use). The source of the quotation appears in BDO Red 18pt. Trebuchet MS Regular on a separate line. Use double quotation marks to denote speech and attributable quotations.

    Note: This slide does not exist as a slide master. Therefore it is recommended that you copy and paste this slide into your presentation. *Quotation or key information slides (white background)Quotation or key information slides are used to emphasise key points in a presentation and should be used sparingly.These slides are based on the slide master but the copy is entered into a custom text box. The slide master generates the correctly sized and positioned BDO logo and graphic devices.The quotation text appears in either BDO Blue, BDO Teal, BDO Burgundy, BDO Copper, BDO Fuchsia or BDO Grey 28pt. Trebuchet MS Regular (enclosed within true speech marks for the text language in use). The source of the quotation appears in BDO Red 18pt. Trebuchet MS Regular on a separate line. Use double quotation marks to denote speech and attributable quotations.

    Note: This slide does not exist as a slide master. Therefore it is recommended that you copy and paste this slide into your presentation. *Quotation or key information slides (white background)Quotation or key information slides are used to emphasise key points in a presentation and should be used sparingly.These slides are based on the slide master but the copy is entered into a custom text box. The slide master generates the correctly sized and positioned BDO logo and graphic devices.The quotation text appears in either BDO Blue, BDO Teal, BDO Burgundy, BDO Copper, BDO Fuchsia or BDO Grey 28pt. Trebuchet MS Regular (enclosed within true speech marks for the text language in use). The source of the quotation appears in BDO Red 18pt. Trebuchet MS Regular on a separate line. Use double quotation marks to denote speech and attributable quotations.

    Note: This slide does not exist as a slide master. Therefore it is recommended that you copy and paste this slide into your presentation. *Quotation or key information slides (white background)Quotation or key information slides are used to emphasise key points in a presentation and should be used sparingly.These slides are based on the slide master but the copy is entered into a custom text box. The slide master generates the correctly sized and positioned BDO logo and graphic devices.The quotation text appears in either BDO Blue, BDO Teal, BDO Burgundy, BDO Copper, BDO Fuchsia or BDO Grey 28pt. Trebuchet MS Regular (enclosed within true speech marks for the text language in use). The source of the quotation appears in BDO Red 18pt. Trebuchet MS Regular on a separate line. Use double quotation marks to denote speech and attributable quotations.

    Note: This slide does not exist as a slide master. Therefore it is recommended that you copy and paste this slide into your presentation. *Quotation or key information slides (white background)Quotation or key information slides are used to emphasise key points in a presentation and should be used sparingly.These slides are based on the slide master but the copy is entered into a custom text box. The slide master generates the correctly sized and positioned BDO logo and graphic devices.The quotation text appears in either BDO Blue, BDO Teal, BDO Burgundy, BDO Copper, BDO Fuchsia or BDO Grey 28pt. Trebuchet MS Regular (enclosed within true speech marks for the text language in use). The source of the quotation appears in BDO Red 18pt. Trebuchet MS Regular on a separate line. Use double quotation marks to denote speech and attributable quotations.

    Note: This slide does not exist as a slide master. Therefore it is recommended that you copy and paste this slide into your presentation. *Quotation or key information slides (white background)Quotation or key information slides are used to emphasise key points in a presentation and should be used sparingly.These slides are based on the slide master but the copy is entered into a custom text box. The slide master generates the correctly sized and positioned BDO logo and graphic devices.The quotation text appears in either BDO Blue, BDO Teal, BDO Burgundy, BDO Copper, BDO Fuchsia or BDO Grey 28pt. Trebuchet MS Regular (enclosed within true speech marks for the text language in use). The source of the quotation appears in BDO Red 18pt. Trebuchet MS Regular on a separate line. Use double quotation marks to denote speech and attributable quotations.

    Note: This slide does not exist as a slide master. Therefore it is recommended that you copy and paste this slide into your presentation. *Quotation or key information slides (white background)Quotation or key information slides are used to emphasise key points in a presentation and should be used sparingly.These slides are based on the slide master but the copy is entered into a custom text box. The slide master generates the correctly sized and positioned BDO logo and graphic devices.The quotation text appears in either BDO Blue, BDO Teal, BDO Burgundy, BDO Copper, BDO Fuchsia or BDO Grey 28pt. Trebuchet MS Regular (enclosed within true speech marks for the text language in use). The source of the quotation appears in BDO Red 18pt. Trebuchet MS Regular on a separate line. Use double quotation marks to denote speech and attributable quotations.

    Note: This slide does not exist as a slide master. Therefore it is recommended that you copy and paste this slide into your presentation.

    **Quotation or key information slides (white background)Quotation or key information slides are used to emphasise key points in a presentation and should be used sparingly.These slides are based on the slide master but the copy is entered into a custom text box. The slide master generates the correctly sized and positioned BDO logo and graphic devices.The quotation text appears in either BDO Blue, BDO Teal, BDO Burgundy, BDO Copper, BDO Fuchsia or BDO Grey 28pt. Trebuchet MS Regular (enclosed within true speech marks for the text language in use). The source of the quotation appears in BDO Red 18pt. Trebuchet MS Regular on a separate line. Use double quotation marks to denote speech and attributable quotations.

    Note: This slide does not exist as a slide master. Therefore it is recommended that you copy and paste this slide into your presentation.

    ***Quotation or key information slides (white background)Quotation or key information slides are used to emphasise key points in a presentation and should be used sparingly.These slides are based on the slide master but the copy is entered into a custom text box. The slide master generates the correctly sized and positioned BDO logo and graphic devices.The quotation text appears in either BDO Blue, BDO Teal, BDO Burgundy, BDO Copper, BDO Fuchsia or BDO Grey 28pt. Trebuchet MS Regular (enclosed within true speech marks for the text language in use). The source of the quotation appears in BDO Red 18pt. Trebuchet MS Regular on a separate line. Use double quotation marks to denote speech and attributable quotations.

    Note: This slide does not exist as a slide master. Therefore it is recommended that you copy and paste this slide into your presentation.

    *Quotation or key information slides (white background)Quotation or key information slides are used to emphasise key points in a presentation and should be used sparingly.These slides are based on the slide master but the copy is entered into a custom text box. The slide master generates the correctly sized and positioned BDO logo and graphic devices.The quotation text appears in either BDO Blue, BDO Teal, BDO Burgundy, BDO Copper, BDO Fuchsia or BDO Grey 28pt. Trebuchet MS Regular (enclosed within true speech marks for the text language in use). The source of the quotation appears in BDO Red 18pt. Trebuchet MS Regular on a separate line. Use double quotation marks to denote speech and attributable quotations.

    Note: This slide does not exist as a slide master. Therefore it is recommended that you copy and paste this slide into your presentation.

    *Quotation or key information slides (white background)Quotation or key information slides are used to emphasise key points in a presentation and should be used sparingly.These slides are based on the slide master but the copy is entered into a custom text box. The slide master generates the correctly sized and positioned BDO logo and graphic devices.The quotation text appears in either BDO Blue, BDO Teal, BDO Burgundy, BDO Copper, BDO Fuchsia or BDO Grey 28pt. Trebuchet MS Regular (enclosed within true speech marks for the text language in use). The source of the quotation appears in BDO Red 18pt. Trebuchet MS Regular on a separate line. Use double quotation marks to denote speech and attributable quotations.

    Note: This slide does not exist as a slide master. Therefore it is recommended that you copy and paste this slide into your presentation.