proposed accounting flow (wcap)

7/31/2019 Proposed Accounting Flow (WCAP)

http://slidepdf.com/reader/full/proposed-accounting-flow-wcap 1/19

Tzctcq`b Ker`lzhr`b Haacperkel

Q{qr`o gcz \keAcct :44;J{6 Oz% Zheb{ Fcq`tm Thf`



\keAcct :44; Jhailzcpeb

\keAcct :44; ocbpn`q6

• Hboke#Gzcernke` Ocbpn`

‑ Ce` -8+ \cziqrhrkce

• R`nn`z Ocbpn`

‑ Rmz`` -1+ \cziqrhrkceq

• Haacperkel Ocbpn`

‑ Gcpz -2+ \cziqrhrkceq



Hboke#Gzcernke` Ocbpn`• E`| O`oj`z Httnkahrkce

• Wk`|#Ocbkg{ O`oj`z‛q T`zqcehnKegczohrkce

• Qklehrpz` Ahzb

• Ac/Ohi`z Ce#Rc Nche• Nche Httnkahrkce



R`nn`z Ocbpn`• Wk`| O`oj`z‛q Qpjqkbkhz{ N`bl`z

‑ Qmhz`q. Qhwkelq. Ncheq. Okqa`nnhe`cpq• Tcqrkel cg Bhkn{ Rzheqharkceq

‑ Qmhz`q. Qhwkelq. Th{o`erq. Okqa`nnhecpq



Haacperkel Ocbpn`• Ker`lzhr`b Tcqrkel cg QJOH Hnncroèr

• Z`tczr Lè`zhrkceq ‑ Qmhz`q. Qhwkelq. Ncheq. Okqa`nnhe`cpq

• Wk`|#Ocbkg{ Tcqr`b Rzheqharkceq

‑ Qmhz`q. Qhwkelq. Th{oèrq. Okqa`nnhecpq



Tzctcq`b Haacperkel Ker`lzhrkce

R`nn`z :-\keAcct :44;+

R`nn`z 1-\keAcct :44;+

\keAcctHaacperkel Tzc

R`nn`z 8

-\keAcct :44;+

Hboke

-\keAcct :44;+

-2+ Haacperkel Ocbpn`-\keAcct :44;+



Hboke Ocbpn` Rc \AHT

\keAcct Haacperkel TzcHboke-\keAcct :44;+

Nche HttnkahrkceNpai{ <

Z`lpnhz NcheQhnhz{ Nche

@o`zlèa{ NcheCrm`z R{t`q cg Nche

Lè`zhn FcpzehnRzkhn Jhnhea`

Gkeheakhn QrhròèrKeaco` QrhròèrJhnhea` Qm``rAhqm Gnc|q

Crm`z Z`tczrq



R`nn`z Ocbpn` Rc \AHT

\keAcct Haacperkel TzcR`nn`z-\keAcct :44;+

Bhkn{ Rzheqharkce -CRA+Qmhz`qQhwkelq

Okqa`nnhe`cpqNche Th{o`erq

Crm`z CRA Rzheqharkceq



Crm`z Z`tczrq



\keAcct Haacperkel Tzc

\AHT

Amhzr cg HaacperqFcpzehn @erz{

Ahqm BkqjpzqòèrAmài Bkqjpzqòèr

Tpzamhqkel @erz{



C|e`z‛q @xpkr{

Crm`z Z`tczrq



\keAcct Haacperkel Tzc Ke Harkce

\AHT

Amhzr cg HaacperqFcpzehn @erz{

Ahqm BkqjpzqòèrAmài Bkqjpzqòèr

Tpzamhqkel @erz{



C|e`z‛q @xpkr{

Crm`z Z`tczrq

R`nn`z-\keAcct :44;+

Bhkn{ Rzheqharkce -CRA+Qmhz`qQhwkelq

Okqa`nnhe`cpqNche Th{oèrq

Crm`z CRA Rzheqharkceq

Hboke-\keAcct :44;+Nche Httnkahrkce

Npai{ <

Z`lpnhz Nche

Qhnhz{ Nche@o`zlèa{ Nche

Crm`z R{t`q cg Nche



Rhzl`r Kotnòèrhrkce

• Gkw` -0+ Bh{q cg Q{qròq Hehn{qkq

‑ Qkopnhrkce cg Bhkn{ rzheqharkceq

• Ce` mpebz`b r|èr{ -8:4+ Bh{q ptce httzcwhncg rm` Tzctcqhn

‑ Hq ncel hq hnn kegczohrkce mhw` j`è tzct`zn{ acczbkehr`b

|krm rm` b`w`nct`z. rmkq `}anpb`q z`wkqkce-q+. z`xp`qr gcz

hbbkrkcehn ocbpn`-q+ heb j`rh r`qrkel

• Gkw` -0+ Bh{q cg J`rh R`qrkel. RzheqharkceQkopnhrkceq heb Z`tczr Lè`zhrkceq



Crm`z Q`zwka`q

• \keAcct :44; Ker`lzhr`b QOQ Kexpkz{

‑ Kexpkz` gcz {cpz kebkwkbphn QCH hr {cpz gkel`zrktq

• \`jqkr` B`w`nctoèr ' Ohkerèhea`

‑ N`r rm` Oòj`zq iec| hjcpr rm` Acct`zhrkw`‛q

Apzzèr `wèrq• Crm`z K%R% Qcnprkceq



Rmhr‛q hnn

heb rmheiq gcz {cpz rko`(

@}kr



\A:44; Ker`lzhr`b QOQ Kexpkz{

@er`z whnkb i`{|czb hebqèb rc qtàkgka

Ocjkn` Tmce` epoj`zAmài kg rm`

Qèb`z#I`{|czb kqwhnkb. tzca`qq kexpkz{.

Qpaa`qq(



Rcrhn Acqr6 QOQ Kexpkz{

Ctrkce 8

• LQO Tnhe. k%`%6 TMT 8.:44%44#Oc

• Qcgr|hz` Keqrhnnhrkce ce h T`z Q`zw`z Q`hr

TMT 74.444%44

• Ctrkcehn. Ohker`ehea` G``

TMT 8.:04%44#Oc



Ctrkce :

• LQO Tnhe. k%`%6 TMT 8.:44%44#Oc

• Gz`` Qcgr|hz` Keqrhnnhrkce

• Z`xpkz`b. Ohkerèhea` G``

TMT :.:04%44#Oc

• Ecr`6 Qcgr|hz` |knn j` zòcw`b#pekeqrhnn`b

ptce ahea`nnhrkce cg Ohkerèhea` G``

Rcrhn Acqr6 QOQ Kexpkz{

Crm`z Q`zwka`q



\`jqkr` B`qkle hebOhker`ehea`



• B`w`ncto`er Acqr. keanpbkel Nclc#Jhee`z

TMT 84.044%44

• Z`xpkz`b. Ohker`ehea` G``

TMT 8.044%44#Oc

Rcrhn Acqr6 \`jqkr`

Crm`z Q`zwka`q

proposed accounting flow (wcap)

Documents