{"id":3160,"date":"2021-02-19T11:32:00","date_gmt":"2021-02-19T11:32:00","guid":{"rendered":"http:\/\/www.enlacedirecto.com.ar\/inicio\/?p=3160"},"modified":"2022-09-15T19:44:05","modified_gmt":"2022-09-15T19:44:05","slug":"net-asset-formula-step-by-step-calculation-of-net","status":"publish","type":"post","link":"http:\/\/www.enlacedirecto.com.ar\/inicio\/2021\/02\/19\/net-asset-formula-step-by-step-calculation-of-net\/","title":{"rendered":"Net Asset Formula Step by Step Calculation of Net Assets with Examples"},"content":{"rendered":"<div id=\"toc\" style=\"background: #f9f9f9;border: 1px solid #aaa;display: table;margin-bottom: 1em;padding: 1em;width: 350px;\">\n<p class=\"toctitle\" style=\"font-weight: 700;text-align: center;\">Content<\/p>\n<ul class=\"toc_list\">\n<li><a href=\"#toc-0\">Balance Cheat Sheet<\/a><\/li>\n<li><a href=\"#toc-1\">Statement of Cash Flows<\/a><\/li>\n<li><a href=\"#toc-2\">Liquidity and Availability of Resources<\/a><\/li>\n<li><a href=\"#toc-3\">Free Financial Statements Cheat Sheet<\/a><\/li>\n<li><a href=\"#toc-6\">Net Asset Balances for Nonprofits: Calculation &#038; Records<\/a><\/li>\n<\/ul>\n<\/div>\n<p><img decoding=\"async\" class='wp-post-image' style='display: block;margin-left:auto;margin-right:auto;' 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BYxvZa8NHDxgbHtTrGa3E+rMms0mkT1DTJV2sNkUuRUytqYbKVOrWkJadcQRdKU6ld0HlJc\/wN4WqD9ZfcxrPpXWEKRf0NtXo5VV\/nEqQSeeq7X90k84+vcEtEeM3KHMSpfNq2qw1KS5kGNcumokF3U6AFu6SAU6ybDba5v6R1Vg8gy7c9oOlsm4WAGU2J9h1FwL37DvF1Id0hA4f7qEcNcG\/DfTpqi1KrcWM\/iDLanV8\/NOFpmstGn+n6yss37QoJOo6ghtClJUSVb3ifeFnKPLfK\/GGZNQwRnM\/jacxDUWpioSjs628aYUreISQhRuolxaSsgXDYFu6Y9v80GiSmLUYzomMZmnz7VRdmm0Cny7rAZelpdh5rs1gpBIlkqCxuCpXPaHJkxw40LJyszVZkaqupPLlVSEq48wEPMSyne1U2pYUe07wRvYer1JJ5uJ1WHy0r8lW97rCzS0C5vcg6dnHe4+7XFOactIZISfaFMg5iMoxG9rRlHjQuYiCCCJREEEEERBBBBF4L9Yx5O+rHu4mxuPGPB3cQKJKmh3D7YbVVHdV5CHPNeqRDZqo2X7bRIRR1ibdtz3xCeNBYLH8P4xNuJhZDnviE8ajurP8MW7CirnjsALc9logzFPrueyJ2x4B2i\/afxiC8VC61ee0VO9WKY0nIGcn3iEag00pXUlR2Asdr7\/ZHzEUu\/TacmmrW2qYdJUspuedioA8ydgCfI9TDkwhLNuIqM2CUmVKFrWSLJG9rA8z63j4joI0hRpqo1N2amXO0CSVp1CyR4Kt9I2Sem5HsjG4K8f2UxJ2RUy0iWSqzLbYmXl3J1rUkfq0gbczbz5nlCRobbl2lT69LTZDiWAndW53O17E6SATv8LvqpSrLT7kqgKcCTbVe+rvaRe1ybG5NjvsLgEmG1PSjk4FzCjpbSlSO05klKSEgXFu8QNwO6PYYrqrEaJpO6FqAQO0ecA1Xc\/a\/ZHu+wDyjVfZUFFp9ztFKAuTqNjbl1t0HvtHpINKddcDABUCvTrICQm+5JPu38x5CMgyp+ZAdSHSk2HZ2N1dPb5nz6C9r2VACSk9httTmiXbIO37Wx9x5w+cOYbU4Q4uVQXCBYdkNz4Df8LRnhPCzLriZibQCLkmygQNxYXOxO\/IePW+z7QpuWWiXbQpIABsDGhUTEaBd3DqNrjmevKj4blWintpdNzckEeqb7wvT1IpziC4hkBenSFBH4+f\/CPJp5Gm2kd4e+PGZmkAG5AuNzHOMp7V6RlOwWsFhIU+UlnwAhKlcthexsNhfwh\/4fnGGkIbLV0lVgAQSCRy5XsDEXGcebdCkC+s7HxBh4YWqbjjirAJShQBURa52+HONSQkldGGw0srFYRpspUXgp6X1IKgFCwTckEeAG35GJlw3hynS6Jd9mSbslZQXC2Da3u25EXiC8v5h1lbbjy+6Sk6krAJVe587cvv8YsThRbKkN+iuqIUk2BUVWBsdXPxBMYwC42urzuytuEvolHUl5lLbaQgJKQALaSNvsPuinvG9lxTZzBr8\/OUhkLZeE3Sqi2kB2XdJUHpV02uppZUFA37pFuQAN4qawwXHng2FKKUcgnVuBZR38ACLH74jLiXwFN48yqr9BkSUVEyipinLR4zLY1NgkcrqSAT4Xv4Rt0rnUsgd2HeuLXxtrYHR21GoXFdabHpGEeryXG3VtOpUlaTZQPMHoY8jHpwvAbt6BziauHf1az7GfvVEKjnE1cO\/q1n2M\/eqPoPNd+9NL73fpK26H79q6qfJi\/1OYH9+m\/c\/F6ExRf5MX+pzA\/v037n4vQmMfOb+9VX72\/oarYh9+VlHwi8fYI8Da60ljp23F4LeUZQQsixsY+2BFiI+wRKLHe4jKCCCIggggiIIIIIiCCCCLBwG0a7vqRsrPdjWd2RBEmTPqr9kNmqeoqHLNbJV5w2qp6ix74kIo6xN6q4hTG3Jw+FjE2Ym9RzyBMQrjYWSseX4xbsKKumPP6xftP4xBWKfXV7R90TrjzZxftP4xBWKfXV7R90R2q69MCSCp\/DdXaClNjt9KljwCggXO3kPgY3pSTlHJKZdZlwEFXb6wNlpSAR3vFKUgq6bm3OEvKAzUziSq0tC9TD9MeUpsk21ApCTb2mNquvGQaYlGVKDswWpZATYbhAS4CP9pXwV76kWRumiQKnINzLT07Ky5aS+kuFwgg6CQhtAH7KUpI+y99yWhi6mIkJWYo8ulwr9HSuwBsmyk2J9v8Aw8YlKVkZd2SK20PNtdsyAkj103Kxfy0lN\/YR4iI7xRMOpfn6gtRUHZpSEJtcrCFAJAPQeXt5jbEdFnG6yiwyj7KEMOuLbS8kLcCE8xa6U22F7AnoBv5wtUKly6ihLaEoKU6iVbpTfne\/rKHsttHj81Nyri52orLjzllm6t03Fwn7vO1gOZMKFFcUhpR1lCSdainwFiCB5kkj7+REVe7TRXib6V086DTpZLCHGnLoSvSXXl8lX9VIBsAP58Lr063Isp02ssm46778hfeGpTKqt1SGZZKEBtJF0qIS2PBPK\/8AETzItYHkFVp0vanXtQTpJusbDpfz\/nrHMlC79M+1rL3U+lxzsm1LAAva33n\/AIx5zCu0CUnzSSnlt1P884+sSrswq6u0Sgn1VJt7dh7\/AIRtIlFJbUla7kHUDfY+HhGi7RdyFxcNUjggrU2oC9rpUm177X\/Hf2Q4aA+HHkf6QQQbKsPC\/OEN5ALx0kKsCbXuDG5SVJamEF1lV\/21HxSfAeUYTqtuNwB1VhMvX5FxAkEPOPDSqxV3rAgb3v7\/AHnnyiwOX6UrqRp8wAppo3Ckk2IN9Jv1\/a9w3iqOF616IlalMjTNq7PUT4kbk7beFvM2i0uUtYk6iW21tIZmGWW21JULhQ0BKvx38LxEbSXgLLM4dGSpxosww2FO6mlghKCk3G4Hs6fyI+1yXEw2oLlyFpIVbVufaLcvLyhHpEwhAdabJCUPpSb721G9vyHheHm63LTEmFagFlJSBbkI35I8zNFw8\/RvC4g8VmAk5c5+4uw7LMFqTcnPnCUFtgzMJDwA8k9oU\/7MRHF6vlOcs5qQxNh7M6Qlw7KTDCqRPPosQ08glbOrx7yVOAbW\/V+yKKx2KV+eFpK8hiMXQ1L29l7j3FA5xNXDv6tZ9jP3qiFRziauHf1az7GfvVH0nmu\/eml97v0lVofv2rqn8mNfscwLfTp33PxecKsbXii\/yY\/9RmB3b9+m\/c\/CFxmqx3KZ3u1DHTGNHsuW5Zj0BVBmxLttnshrOtTa2w52oWTrTqI02IEdvlRgJ5R8uKyjEgYbB2tiTZrfRaLi5N91xot19JtlY6PNbS\/gug3aDmVD4x87S\/IiOcGbWEcPTHD1h\/PDLzNDHj0sz2FCTJVKdCXE2ee19sWtlOpJ03SdJCUwsPsT2SvCW5jum46xDUa\/mxIU6RZYnZvUmS1BxbxYN9SbtqcTqvcEoPhHFHIRkkMboqk53y9EGmMghwIzXudAG6nwUDCg5oIfqTlta2vjw1XQcLuL3Hvg7QHbWm56GOePDzTK7iXEGYnCzjLMarJaqzMtOyVTp8+XHGnZZ5t1RZWrVs62UBQ8A2RzvDfyCytqOYnEBifLipZm4ulpPCEzPuy77M+ouTHok+llIcCriykm6rAb8tovPyCipDU7RV2ELWvuGE5mOAyuGvaTa28WVnYSGZ8z\/si+7sP48dF0v7QDmofGMkm4vHJ6lzKsQ5nYyp+KJ3NqqSzFWmkS7eDZgLWx\/pLibupdCwlFgAnSBuDzjqjh+RbpdDkKa06+4iUl22ErfVqcUEpABURzVtv5xxuVHJY8meia6XOXi\/2bC1gdDc3366Ba1dQbEG+le\/sSjBHy8F48muevsEfLiC8EX2CPlwY+wREEEfIIvJxW9o8nfVtHovZRv4mPJ0d2CJMmvVMNqqeqv22hyTPqmG3VPVX8IkIo6xP6jv8AdMQtjbkv2fjE04n9R3+6YhbG3Jfs\/GLdhRV0x5\/WL9p\/GILxV65idMef1i\/afxiCsU+ur2xUqxXpkVMMozEdk31W9MkJhtsbbrAChz8kqhfzHUxLqlJcIbTMS02VoUP4xcA\/G9\/bEXYaqK6RjSk1JtWky84hZV0TfvfZeJbzYpz06\/LOyyj2iHWdQUfcDt0tYddh5RB1RqYs7WvRJN2RcdIS12BujmSgpNh495R0HqCIa1YcanFS8prQldy+65cGwtqKj4gC6z7+oFnNO0qWp5mp+rzbTcu7ZppKiLuEat+drbpO\/Mp382ZUJORkFenSsyqaacF3EdqFGwvf3eUaEtS1rsq7tNhU8sfSgaeabNYnVFKkI0qS2VkBW4Sr39L3P92NFufCpFthS9T77h1W8BuCbeXL49YXp6kStVs7TXwrSjdlfM33tY+wDpaGUtqYTU3JZxBbdQooSVeBO1vZsBF2PEmi1p4H0zvSTkkqp6JLgNvBt19RI7pJ2uAPs9+22xtINEkAZVuYnVkAoCwlR8evtiI23i\/Um3baNK72VcD1iT9wia6IEqpjCk6CAkJ74J5+yNGs9G1l1cKPSOW4k3SFJACQi57t\/hGrPvlprTpQhLe5IUP5+EbE1MyzDJcNlBN7hWyQBDDr1QdnO2ImEoYBPeuAI0mtzrtPk6FZ1PFDTKyqSAUoGxsbgJ8beceTmYIZW2zNSbbYAugqBJIPibeENZyrSEk+l43eSgCxuQlR+0n3CH7RM5sOokxJYjy+RUWJhlYSpIZbPcFypK3kLGwvtpHMAbxux0gNtLrkzYjkv6dilGTzgkWZRpPbhEwSjYC5G4B2Hq7En84nvKHPqWcxhR5hyalUIUluWmOzukC21yORIF9\/Mc7RQicm2np116WC0sqdKm0LsVJTfa9ha9rcoeuC52ZZnGX5N9TbqTsQbbe\/xi9RSCJudqrQYrJUSdG\/cV13wDMzFZlK16FM9opFRfnGLm36oulxBt5oIt7h7I6x9xW1Gl4jODsJYamq5VULAUzKd87jYHayUg7EkjbrCTwcY8mZ+QqlMffLsyuXc0g7XUEnceJvfl5CKeV\/M3NOnVN+apCXmmpmdDsykNF1Qus3UGboQq1twsm\/dBPjGlCTJYXXWqy2Al7hp7FYzi5qOKKjw0Vip45pzFPmZiZlC1LKcDi23C6NI8RqCdVyD+1zMc1DzMWe4isf5o4lwbhjAWMzSqa042K8lMq16OJtCklDOtsFWlSP1w25lQuBa5rEr1j7Y7VGzJHb2ryWMSCWcEdgsvg5xNXDv6tZ9jP3qiFRziauHf1az7GfvVH0vmu\/eml97v0lalD9+1dUvkyB+ozAt9Onfc\/Ey5v8MOLszsT1irUjPjEGH6RX22mp6iJYU\/LEIaS2dCe1QEhQSCRbck7+EQz8mL\/U5gX+nTvufj04jcRZoVfi4o2VOEc069haRrUlItJMnMudk0tYdJX2SVpCidIvuI9PjlPWzcua40UzYnNbmLnNDgA1rCdMrtdxGl9NF0QyR9Y7o3Bthe5F+HvU0Yk4ScO1LIWRyIoOKZumyknOtz6qi9KpmHXnQtS1FSApAGoq8CAAAITsT8Hspi2gZZ4QruP3HqBl\/LIl35JNP0mrWKAsrX2v6rUhGnYKI1KINztXSZz4zsw9g7N\/KvE2PZ6equEjLqp9cZcLUy0W6pLsOAOJsopWhwbE3G4ubwocN+NsV4uqK6nUc\/ceT1Wp9DqlQfos0y8qTUEMLbR\/pBeIKgXG3B3NlJt4XjA7A+UeHU0laa0WY8uBDS67pIwc4OT0czXWu62U8N6zmlrI2mR0m433cRv3doU8U7grwvhHN2hZo5X4oXhaXoxbK6SJNU0iYHfS8O1W6CntG1lG4VpPeF+ULWUXC8xlRm9ivNdONV1NeKDPkyJp4ZEv6TNiYP6ztFa9OnT6ovz25RRmi535rSmBpnGqeIzELeIZOrNysvQn5pb5mJcthRmCFqKSkKukgpINvAxKfEbnjnRiSr0im4QrtZoEzhzBcrXsRytMmVsKbmH0NLfDmk7hoONkA+qCvrG1W8luU004oaita5sjTG5zgdGss4AktzOGZws4E6m11d9BXPcInSXDhYkjsGvaLlSrL8DWKaPiet4nwZxD1fDr1cm3ZmYEjSVNqUlbqnAhSkzI1BJWbGw62i09BkJikUSQpU5UXJ9+Ulm2HZtzZb6kpALihc7qIJO5584plnLnxinEnB5gjMbCWJ6nSK0\/UmadUX5KZU06qYaaebeBKSCUqW3rA6FJhn5PZpZkzOdOEcGYVztruOaXX6clVYRNJWsU9xbK+1AUondpWlWtJG9k8zHIrOTmO8oKJ1ViE7f2JkFiyxHRCxu5rbbh6OYrXfRVNXFnlePRuN3DTeAuhmodY+dpflHOasUPP6i8QtNyBXxK4reenm2nPnX0iYASFtKc3Z7Y3tot6453jRzHzozfyq4gpuQXmFiSs0LBMxR2KkyiZcDM02mVlg+VtlRTqcWpw7k95QuTGjDzcz1cjIqapY9z4+lAs8Xbew3tGrjoAsTcHc4gNeDcXG\/d4LpRrt5+UfO1B3BjnZhLiDzExXxX0meZxjWxg6t4gXLyMgZpxEk9Kgql0lLV9JBsFHb17k73houZtY5qmZeL6RiXiAx\/huTlqzOS8gKYh+dTYTTiQjQHUdmlKQm3P7IsebLEIyWzStbaNsh0cSLnLlsATcEaqTgkjb5nAWF\/Oy6g6x8POAqHTnHOPPTNrOvLriAq8hhjHOIahJYRlqbNzMmZp0yrrSJaWDq3WrkBK1rurnu4ST4w58s8e5g8TGaOYtDwdmliPC9OqtKlZ2kLL7i\/mpSH5VbiENpWkAkJdaJSoXC1HcHfC\/m7rIqFuJvmYITG2Qu9I5Q4tABAF72dm9oBtqFU4O9sYlc4Btgb++381fa6R4\/bH0G4PlHOzIeUz2zKzmr+AXuITFDDeDJ1\/t3HZl91M+iWmwypOjtRoC7X3KrA235x0RRsLXjzvKTAP\/HahtK6ZsjiA45Q4WBAIvcDeD2LTrKQ0bwwuBPsXxyxjxcPdtHqu1xHg8QExwAFppNmvVMNmqHurHU3hyTagEnaG1VOSosptZR7ib1HPMERCuNTdKz1BiasTeo574hPGp7q\/ZBQq7Y8NnFnzP4xBWKf6xXtidce+u57T+MQVin11+QiO1WUZ1RxbLpdbWpKgq6SDyMSbhjFruLMKyyKhNrdmabZp9ajdR710knnvpT9vnEYVrmfbGGB8TJw\/VFtPkplZ7Sh0AXta9j8FKipuFDdDdOPNhtU7XqLT20ElxpKim97KO5PxJhr1uVmU1ItSK0hbJ2Keg9kSFXJRD2J6JUnUBSEsOI5nSFhJKeu+4iJ6u+9MzzyQ4u5UoX5Ei8cJ1zKWr6JHZtM2QdoFvwCcrElKNJbnmC2UrGlwI5IVzKfcf53jerWEEVumuTbLKUTQSSlaU+sAPH4XhNwlJol5VFOnnAkT0212LV7KUTcK8f7oiRUPS0q32SdSUosNIO+n+T9sYi4xP0Kxywioj9MKvc5KuMvoSNYKiAvWfG4JETfhdhSsPSilK7zjZJPlvb7hCfM5fUyefcecmFALcCglKd7WsBfwsAfshytttyEs1LtghqXSGxccxa38++L1Uwka32LVwukdA9xO5N6utvpl3W0qQUaTt4gct4Ygw\/OVJ\/sHlaGh3iL7DoIkqbQ27qc0d1frJO3Lr1\/+YSXJUJcDiSEgbWjBHIY10J6bpDdNKcww1JhppuXbmVFffSVlKlEedxy8I0MQyNKVTjT3JWZZcbWVNNB9tSG1nnc9ne23IKtyhx1SXcfSEh9aSR4H74bz+Hng4oNuKN9jvG3HUa3JXOmoM4s1qaTdOZacHc1Hp1h\/YXw4620J6YaLaLgtggbxhS6C1JHt5tCVqSdQSeUO+RmlzQSghISm1kJtt8fCK1FUXjKFlosJEBzP8FIOU2PKll5imQr8k8EtoWht3a4KNuY+O\/nFuGsoMEZjS7FYo8vJyjM66XltmWS6GysguBGoWT4225Ec7RR\/wBHKEBbSAk7EW5hXh7\/AMounwQY3NZo07RanMPuPyQCQkqIIHIWHwEacZyPB7F2J2B0JIGoVcvlIMll4SpuDcfyC3Zlhbj9In31nftD+tl7A+BQl1Pl2Y6xRU8zHZH5QGkSGJOFjFEy42QqkKk55gnmlaX0I93dcUPfHG6PQUr80a+fYo20+Y9oQOcTVw7+rWfYz96ohUc4mrh49Ws+xn71R9K5rv3ppf8AN+krBQ\/ftXVD5Mk\/qcwLXvrp33PxI+d3Crj\/ADGzmls3sFZiyGHZuSlZZiWLkkt11pxrXdYN9O+vxHWI1+TLUAzmB\/fp33Pw0eKTO3OyQ4zWMmcJZ+\/5OsN1Gnyq1T021LKk5FZlnHFOLLoFgooA3WN1D2Hu8qJ66l5bVslA8Mdl1JFxlyMvoQb+C3Xuljq3OiNjZTLTuBpyn5Z41ok3mB87Y1xqWDNVqal1JZbCJxuZWAjUpalLUglSyq5JBsBcHdyv4Zs9cAtSmHJrOqnTOE2ZWdlnKS1TAnUHmXUp7572zriVnf8AZt5RTCd45OJWpZA1ibGO3E1bDeLpKnMYlkZVpBqEs9LzalNEFvQdJl0LCgkKIcF7eMkZDcTGfMnxIYDyzmM85LN2g4upMvO1P0eSlwaU66w6440XGrlLrBQlS7qtY2KUqO3OqKvlE+nlZPMxwJLiC0HVrQLt9GzbNAsBa3YrOmrMrruBHuHYArScN\/CTQcnabOKxnJYZxTWzUBNSFTXSkKek2w2lOhC3AVp7wUruket7YbDXArS8XYqxfjPOLFLtZqFfqC52RFOUuXRKBRUdCr3KwkFtKeQCWx1ilmU3FVnfjrE83RMdcZNUwQ4J+WlKVLu4Y+cfnFTrq0qRqYbszos2Lr59pt6ps\/s\/+KHOSQ4m8T5b4oz9rGUuGqCpLVNfksP+nomLIb0uuoSQ4UuhSl6hqA2SE8zFTU8oo6+WZtVaWRoLnAG9m20bZvbpfJ+KjpawSFwfZx9inprgfx8nJ6dymezFpDrK6+zXJV\/0N3S3pZcacQU6uartkEHmFbcod1H4SavgzNvCWaGBcTUulopUhJyNZkvRFBM8UNdk+tGkgJLiADuPWGo3uYrDxMcUWbmHsyMFYEaz+nMK4NmMK02dXi6iUVM8Ku+4wC5NpTdClILl+6hQ0gm6SdotFh7MDErHAviPH9OzmYx1X6ZhLEFQlcWycsGC482mZcllKYUkdk60kNIUhabhTZ1XNydesx3lAIGulmBExcCMuhz2Dr+iBrYabxvVZKury3c4EOv2Dt33S5X+HCuVfiepefaMSySJGnMtNqp6mF9qrQytGy76d9d+UNqu8H9RxNiHNiuVfFcg6cwUo+bkplVEyC23kutlZv3rdm2Da3KKD4V4zOKKap1EnsP8R0zWMZVCuCnjCM\/RZdLJlihJbmVzi0oZCVuEtlGpCk21FQBvEv5z8Qeeh4ycTZSMcSrWWOGZdDLjc5NsyzkjIrFJamCi7gSVdo7qSO8TdwWB2Sc7XY\/SSMY2doyRhoOXc2N4cAPRv9qxBF78Ua+qjIs4XAt+AN1Y4cGVVp1TypnqHi6ny6MvWmhPJclVkzromzMOLRY2TqK3Od7aoSKfwf53YQxliXFuXmdlLoSsRTz8y6BTS6rs1vrcSg67i418xaKvT3GpxNVXhCRjh3F0xT65JZgylEar0vKMtrn5RymzbzjLidBbJQttpRUlI5pHgb7+d\/FPnhQcfZY0T\/OAqeC6LXcBUKqVepopjc4G5l9lxTswplDZWsqUlN0pt7IzsruUbi6N8zDfO05mhwIDukOhab3c640vfTsWRtRW7i7iN34\/mVczDvC9Vm86KtmdjfEtPrklXsNIoVRkjLKSuZcMtLsvOKVfSAosLNgNtca\/DtwmTuQuZNfxU1i1io0moSzspJMGXUmYabU8laO1XfSpQSkAkAXO9hyirOffEDnVl5kDlViXBXErUMRLxRVKqt\/EqKOmRMzLJUgIQqXeQVJ7M6xyBMY5kZ3ZyYB4d6tmHgvjHXmM+\/i2l0hqoSNERJmnj0WcdfaIcQQvtNUurlt2Q6mNF1Rjk9Mac1A6OUCK2UgEMdYfw6W8SFi6eqezLm0cAPDcrdZHcNtbynzdxnmTUcUSVQlsUuTjjMqwytLjPbTfb94kkGw22ifu1A2J5+ccmM7eLnidwpV8rF4OzEqrqqjltQcSVKURJtPJm5gtOvTTziQ3q0lDZUuxACUk7AExJWCeO\/EWMs\/axi+nYgnVYCpmXk5iJ\/DSkNlLM\/KyWt1rXp1E9qlQBvY3Bjn4rheK4oRXVTg4lvZpYNAAFrDeN3FYZ4p6j9q83Nvy0C6NqcTYEm1zGs8u+1rRy3wtnZxHZr4aVm\/jbjDouUtLqlRmpKh09yQ1NTDkulCnUpSlGyU9q2LrK1G\/LaOl2GaimrYXo9TbqjVSbm6dLTCJ1r1JkLaSoOp2GygdQ2GxGwjhYhhT8Os17gTcg2voRvFyAD+F1rSwmLetmcX3LXht1QkA+yF+bULHeG5VFc\/YY52WwWEpgYlN0OX6xC2Njs4PIxMuJF3Qv4xDGNTsv2H74ruUKvOPfXc9p\/GIKxT67g67ROmPDdbntP4xBmKP6xftgrKMKz+17YaE+eYO9xaHdWr3V5Ew0Z4XJicpUFSBgbEL2IaU\/RnFlU\/IhEzLKI3UpBNx53QN\/wC55wnT1Cdn6oFUtlTzj+pfYjZSeqd4Y1Jq81RKoxPybxbU0tKlHyBB\/D3xL+FcQUmrznpcqluXqKUEqYULJVt6yT4g77cx7rnj1sDmP6Ro0O9eywKvjlg2WU2I3e1Ndql1Gm1yUm6sktqlVoeSknxSoEW94EPmTfbmKkq6wA+hLyf7ih9tuUIOJF1CYn1vuuoUVGyUkDSPYDH3Ds498+tIqD3bPuNaUECw0i3dsPIfZHOJz713HtDASnKVKaDhUABrvz587xuLSHUJOsoSrZRJ5m\/tEBaQ6uzgvzSbb+MYrcU2Rp1EX2\/k\/wA8osWXFlrMeWlJs6ENpDaXAQBzPh7YQJ99ZJKVAdDCxUnHNKnAoKBA2A9b8ob8xpcKkhZB0g36xiyrYEgC01ImHFbu93xF+ceiEhgApPtjZQ2Szq5keHKNdSHVi9hFTfctpjgRovB94ncna\/OHLhiXbW24+GyR4Ecyfy2hnTpUo9i0SSNz7Y36Vi6sYckX0y8gHSq3ZLVvb2j8Yu2IuGi15ahsZu\/cpFYZceWStopsLnkLW5bkROnCfVFSeIZlySJDqz2K9Ktjfew8bggG8VHl8z8TMpUKuZFaH727JJKh8dvuiduFtjMKbxW5P4YwpUZ+UW0VmZQwQyFA6iC4qyBbpe+x8hB9O8b1EVdDKwhp8VaPj+rPzTww4mZnCG3qiZKTOxsXFPNrt70pJ90ce9HWOinyoOY9VVhTAmWk1OIemai6uuVIpVbSplsMsJ5bj9a9v1QNunO8J3sTHdoo8kXvXhMXkz1FuAXno3iaeHnlWvYx964hootyiZeHrYVr2MfeqPpXNcP\/AGql\/wA36Stah\/rDV1G+TRJQ3j4arXXTufsfhezZ4Lavm1xdUvOfEv6N1PAjcvLy9RpE6t0vzCW5dxFtARoI1qQoXX+zDY+Tec7JrHdz6yqef\/3xdb0kD9qN\/nAnlpOVdXJCbE2H4FjVnrHujqHFp3gKtnFZwhpzRyXo+VOSNLwrhKWpdbTUjLdiZSWKexcQpQDLaipZK03JFzbcwzsFcFOYWT\/EDhLNjKqoYUkaLL0OSpmJaYt11r0h3sQzOllKWikhWlDySSklwHUAOdxPSR1g9IB21R5CPE6uOHoA67Te99ftb1rNnka3KDoufmU3BDxc5J1KtT+A8YZWp+fHmXHzUZZc4pIZU6WyjtJY9mf1y76ee3QQ+OIvhe4rs8alV8PzWL8tZvCk9OImJB+fp3\/KVObBSotoeTL6wNWrYKN0kgkAxc0PjxUI++kD6UZjjNU6UTuDc47cov8A9p08hdm0uqX5jcIvEW5gWQyWy8xhgKp4ClcPsUkIxHTgucl5nQoTEwwvsFlkqWStBSslB06bEAxJ+W\/CxPZZcIeJ+HunYjlqhXcS0ersuz7iFtSvps7LqaAAF1JbQOzTexJ0lWkE6RYEzI+lHz0nzjWkxKpkYI3WsCHaAaniVBme4WJXOCnfJwcR03gGWyfrWPsvJLCwrfz69MMyz0zOofLXZEpUWkFSdH\/N60AnmREgVX5OqqYn4haljLFVao1RwFPUdNIS266tVTQW6MiSamNJb7PtUvNpdB17aR47ReD0kdYPSb8jGy\/HK95JDgLgjQAb9\/5K20zE7\/8AhXP6a4C+IqpcNTWQNTxng2YbpWMGsR0l4zUyEMy5lZpp9k\/qLi7j6XEix3U5c8hCtmHwO59VTHuXuP8AAuJcEsT2CcI0ih6amXXmlzUq0tDi+zLKkrbOvbVY+JAi9fbnrB6SPpRAxqtDs2mtzuH8W\/xsgqZQbg8fNUqzl4QeIrO\/LjAuH8bYnwE5XMM1mdmppUo05LSa5R3suzQ222wBqGhzVdIG43MSXxXcJsvmxk6xlpktRMIYQdTiBiszCUSSZGXdDbDzRKhLtnWv9YgAkchzG0WJ9IHWD0gdYwDEaoFhaQMhJAA0uddyoZpABruVQcIcFuOqVnflFmFiOp4anKBgfAUvhOtSQcdW5NOpps3Kr7NJbCVNlUyn1iDpBuL2BQ8pfk7p3LTPLFFacrVLnctq5SKrRWpNTznzgiVnWtHZrGjQSkKUnVqJIANgTYXb9IB2vGJfHWLjFq0AtDrAjKfde\/jclWFRLuuuddd+Tw4jJbCk7k1h3MrBlRwCurGqybtSl3G5yXWQAoghpamyoJSFJQspVpB2vaL+YGoCsE4Ew5g1ycTNuUGkSdMXMISUpeLDCGysJJOm+m9rm3WFZT\/nHg6+m2xjHWYhUV7WtmI0JOgtcneT71Ekz5QGuO5YTT2x3hu1R4b2MKk2+NPOG9U3tjv4Rz8l1iTMxG4NC+XOIaxosWX7YlnETw0rF+sQ5jFwEr384qY1FlAmO1XLh8z+MQZii5cVz5xN2OV3Dm\/UxCGKD31X8N4gRKVGdZHrb+JhpT45w7qwL39phqTyTvE9GiQZkd7l4Q5cKVRLQl5g3LsirQsA821W0n2g7fCG5Mg3MYyEyuVnGngrZKh3fD+fGIdFdpVmksNwp9l6AjFVHXOS816POSqyy6CnUlRFiFbbglJSTz3JEIuFqClOK225xxTjrZOi10gHqLc4ceX6ksTU9K9mQmaQJkKB2uCRt\/eCr35bR9QhMpiuXm9FgXbH2X5xwJoA150Xt6Od9RA0vKW5uWbaJsoCxtytz84Rp7s23CsrIFr7b293uhw1NBQ\/yJuSLA7W8obFWeUp0BCbXNrjax\/m8U6PRZ7WSbUHSpJCb3Vz71re0fzzhHCAXe5z8beHL4\/\/ADGzNIccWVkqSbWt4e+NZkpS7fs7XGm4O8UMN1GYpTEpdhI8AN48JmVcbQrsykEAmxtaN9lY7IFXq2hv4iqAaKQtYTdVib7\/AAjD0BLrBZxMI2XK8lST0mgTrrJs7vqG4Hjz5fz5iEqcqOh0oDe1gNQJ2BPLaEqo4recSmSZdLTDewOoaibbn2RrsVFt9AaJdmUi9kttkm5\/ijoR0hZqVx5K8TuyNKkDK\/A05jfE0u6w04WJNYfXpcsLJNyN+th\/Ji+XCZUpYydUnFzJLrc44lHNCEoV6oAACeSfiOpisvDljSawbUGp5\/Kqqz0g5ZtyZZsoICja5F\/HX9vlFoMO1xvDkg7TqVlrU5KTqRU+ic0J0KUpQ3sk7DvgnV4E+wZbNylqNp5L5huVTvlMJ30rPSkIbmAtDOHJfQm1tN33r\/GwiowSfKLBcceI2sQ5\/wBRl2VhYo1Pk6eVjkVdn2ygB4WL2n2pMV\/sekdCCO0YXl6116h\/vWOkxMXD4LGt+xj71REFjEw8Pw3rXsY+9cfQubFtuVNL\/m\/SVag\/rDV0u+TvfDLWOUHrT\/8A\/eLkicB\/aMUk4Bpj0dGNBfxkPuei3IqPnHS5xIM3KWqPtb+lqy12sx\/BOP0sfSMfBOC1yo\/GG984eNxH0VJJ8RHiDAeC07JwidT9KPvpifpGG984J6wCojrDoDwTKnD6YPpR99MH0ob\/AM43\/aHxj6Kj1UIdB7EsnB6WOsAnB4q0+2G\/84j6Qg+cR9IRBgPBLJw+lp\/6QR89KQN9YMIHp4O90x8E8PAiI6BLJwelg\/tW9sHpSesIIn7eI+MfPT\/MRHQHglkv+lJHJwQGcHiq\/shANQT1EHzgPpCJEB4JZLpm0H\/5jXcmxvaEdVRH0hHg5Pg3soROzlLJQmZsWMIFTmr3EfZme7vOEGoz2x3ENnSyb+IZgBC\/bEP4wfupz2RI9fnO4u56xEuK5nuOm\/MWEQadWDdFDGNVglfmIhfExBUv3xL2MnbqVv5RDuIlXU574bOQjmqPKva6vfDVnvEQ66qCSTba8NifSNRtaAgKgNTfmkbmNJSSOQhUeb3N403GuZHKJNPdDvUv5QYjdq1WXLvtgOtM2SrtLBSCOngRbw23h34jb7GpJmUAWSr2+YiKslUhGL3DYkeiuKIHTb8xEr4mHaMKIUbE29hHh9\/wjjVtNaXReqwZx2a54pWfqTE5KtvX3Wi6fbDQqzhUO0CdQPLwjwkqk6y2qXKxYG6QfDbePGbeS4NVz5mNZtMSuk5wXkXk9mCoAeJ\/nx5xpkKSob7eEbDBQo3cSTp5AHc8+sYntQVLUAor5WhsxCpmBWwp5SGBqATvYWMNeq1ickpwPyKkB5IISpaArQeoB2vC66lYbOnYn7IQJ2RdefBI1KPltEMprG5CpM7M3KtCTozdxMzaQ646dalK3JJ3JPWFBypU+SUltuntrUSEkJ7oPw9sfU0+ZUOy1XXsFEqsAPbChTMMS0zOsS623JgkguOAhKUb+F9zfl4Rk6HMdVhY3J9gKbsn81ZnDUm3KT2BpmZlZlBbcMrMAqUjSQdlDvDvHfzIEWwczOoFXwJO1lynzUhTqNKmcmVTISChppBWRYEiwSk8ug9kQZkvknSZuT9Km67MtuuWS212aUp0EXsCeYF7ffaFfinl3MDcO9dkG5lRXPLlpHtEkgqSp5Oq\/iAUixFzcXizqZ4sxo0KmSezHPcdQFz3xTXpnFmJqtiieN5irTr867veynFlRHuvaEvQnpGYTz2tY8oNIjsikLRYLxhOYlx7VjpHSJbyEGldYt4hi\/xXEThNvCJayHsFVfw2Z+9ce65t6cs5S0zv8X6Stqh+\/aV0B4JZr0VvF3etqMl79nvzi0Iq9v8AnPtioPCXO+iN4mGq2tUpb4ORYYVcnmsx3+XVIX49O8ez9IWesaDKT7k+hVhf+s+2Mvncnm4PdDE+eP4zGQq5H7ZjyGxO4LWyp9CrJ+l9sffnVP0h8YY4q\/8AHGQrH8SfjEbE7gmVPj52T4aPjH0VZNt9PxhjCsHxUPdGQq58FJ98RsZ4KMgT3+dk\/S+2PvzqD+19sMj54I\/bR8Y+isE8lj3Q2N3BMgT3+dR\/CfaYPnUdR7zDI+eeq0+8wfO5+l8YrsZ4JkCe\/wA6J\/gg+dR9IfGGR87\/AMQ90ffng\/TMNjPBCxPX51HUH2mMTVU3\/Yhl\/PBP7Y98Ymr7+uj4xOxnggYnoaqD4j4x5rqot60M41f+NHxjzXVzb1x7jEiiKZAnPMVUEev8YRahUwQe\/wCHWEZ+r7brMI89VufeMDRJlXnXahdK+\/18Yi3FE4FJUNQ5w6KxU7pXZXWI4xHOhQVc+F4rsRIWRjdFHGLX9S1b+cRPX1Alwe2JGxPMXcIv4RGVaXqWQPE7xOxFS9iZNU5EQ25tF1EkQ5qoBc+0whzLYN7w2FY7JBfaudo1VNkHleFZxkk7coemUuC5TEVXmKjVGe1kqaE91Q7qn1myNXVKT3lDoN7gxYULj2JkuvbKOiuU1idq82ypDkzobZ1pKToHeJF\/Akj3Jh2Vp9ToIKrgiMEvTMrOzlPnXNbiXC82q\/rNLJUj3gGx8wY1Z54KBB8I41RQuMpuF6ekDYYGtbuTeqK1S+lSTzO\/nGuicURYq9nxjOuOd5CBy6QlFZTY33HKIbh57EfLrZKTT7jbhJ5RsmbTvZW55xqIBdbSo8gO95xpuqLau6bRYYddV6UhK63SpPdSCOngI01uFLg1EbbW\/wCMeLMyrcKVA6UqOoDn53jI3C79iq6U9i2QUur7JtI7ygLeII6Qt4fZnWGlzLjaVBsW0qVbYX3t5Q0lPusvoUhZGkg7CH9IVlmmtIn3i24h6w0LNydrKukb2Nz8BuDeIGEkG9lAqLKymRtZdcpr15xi7qgUdqu5SVWKre4Wt12hq8Y2JVVLKUyLk0D21Xl0BtQCdSgFK7vs0q\/kQy8F4+oNBpa0emJl2laypx5WlANxa52F+R2v4AW3vF+d2aDeYU7KUulFw0umKUsOuX1TLxAT2lj+yADpuAe8rYRtR4a4kC25c6pkJze1RB2FuYF4OwHSN\/sB0MHY+UbmwnguX0a0exHQRKeRyAhdW8w1\/wCqI67HyiTMl29K6rYeDX\/qj1\/ISkMePwPtx\/IrZo2WnardcOc76GivG9isy9x\/+cTOK0b+sIrzk5OmUbqveAKlNXubfSia8F4YxfmDUzScIUd6oPosXlBQS2ykn1lrPdSOfjc22vHouWUUTMUmmlIDdNTu3BZ6sDpSUu\/PX8UZprN\/2xEgtcI2ZamO0cr1AQ7b1A88R\/8Al2f4RHGYOWmYGV60OYppQEm8vs2p6Vc7WXWrpqsCk+Skg8+keLp6zDquQRQyguO4X3+7itUFp0BWwKwrwUIzTWSCE6tza0R+K2raylEkiwHjFmK7kbgfBWUDmN8TTdV+dWaah9xpEwlKDNuABDQGm9takp58gTE18tPhzmNlvd5sLC+vkodZp1UU\/PRHNfwg+e\/41fERq5f5dY9zLcV+i9IWZVFwudmVFqXBHMayO8b+CQTCrmBk3mBlrQBiPEi6aZQvol7S8ypa9Sr22KRtsfGLGSkbMKYyDOdLX1up0va61fno\/SV8RH0VlX0lfGFzC3D7mZi\/D0hiWkO0n0OotB5ntZtSV6TyuNBsYVf81nN7\/paH9eV\/7cYH12HRuLXTNBGh14JmaO1M756V9JXxj6Kyq+6lfGEXMDDFfy1r4w3iR2WM4ZdEz\/ozpWjQokDcgb90+EOjIXAbGauMH6ZVHphqmSEoqYmVsqCVqUSEoQCQbXJKr2OyCPG8Z5nQQ0prC67AL3Gt\/cpJAF1pfPX8SvjHz55V4KV8Ye2NskjN5gKwLlU1MTLlMlG5irTM\/Oo7NhbpPZo2SFX0pBNgr1xytG0OEzMbsStWIKGHLer2jtvjo\/CNFuJ4d0bXvkDb62O+3u1VA4KPjWVAbqV8Y+fPKup98aGPsD4zy1nESmKqaplt5RDE02rXLvW+isePkbHxta0PbCPDhmfiqly1ZcNNpcrNtJeZE1MlTikKAKVaWwoAEEGxN+oEbck9FFEJ3ygNO433+5XuAmua0eWpUeaqwfpQ9sQcL2adIkXJ2nPUyrloajLyz6kPKH8IWkJPs1A9LxCU5UJqSmnpKcadYfl3FNOtOpKVoWk2KSDyIjLRvpK+5p5A62+yCztxTtfrG3rj4wlTlWBv3hDacq5I9cQnzNVN93Ptje2AKwYlCrVO6TZQ8YYdenypJ3jeqNUuFDV9sNCrzuoEaojYLLI0WTVxBMXKjeGDVVaysw7azMBRP5wzaisEqgKIcFDgmxPJCr2hJeaCzb3wtzKNSiITH0FBIAidhVMpSY82lIKUxJ+U9Wk5WkOSDRQHQtZeCjy1A3JHikpFleOlG25iNnG1HwjYpE\/MUmebm5ckFJF7dAbj3ggEeYjIyiDTdSNN6ljE1Ol57\/T5RAE02DZSNwu+6wrxB1AqP8QdtewuzvSe1uhSVIWiyFJPMH+d\/thelaymoNpfStRGkbciLWtYjkNhYm9tKT+yq+hVZBE2O2ZGlxAtdNjcXPd08+d7DwN08tMYqnChL6Td63aecx6O3Js1LvOptGgpNjG+8laHVNOpIUNxfe4PIjreNV1BvtGkMOtoQtouzahe0grQFX2vyj4+gE7R5tlSRePQ3O8SMN11CA6LxKNiIUKNQJ6rOpblX0JKiAAonrbwjTKSYdOAJlLNbYZdTrSs3AJ5Hyixw8jcoO5O2iZSyVIwxWsVY4fW4zTZV55qWbVpS4sIOgqVzsVaRYEX6+EQOuanXFanJhZPLnYDy2ixOemJuzwdLYbl3FJXVXQt4at1NtkHfy1BPttEA+jfw+Fo2IsPyi650j3POqTlpU6bukrPUm\/3xj2I6wp+jeUHow+jGYUSxWCTOxHnB2J6Qp+jD6MHo38JhsKiyTOwvzESPlAgIXUr9GvvVDLMt5GH7lY32a6ibcw3\/wCqPRclKXo8Whd7\/wAitilb+1CnDL6aMsme6qKCfPnHSzguZoismGZ6nBpU5M1CZNQUndfapXZCVdLN9mQOir+McvsNzCpYTCQbBWn8Y6D8DWV2KKPh5WZc9iWYlqXXkn0ejshJafShSkh94qB7wIOnTY25k3tHL5244zDI578pzNt\/esN3+v4KleNSnhmhXuI2k500aVwfT3JnCM4\/LNp7CVQ4zpJHbiYXYqbIGo6jYWtY3uId\/E5WML0nJfEaMSus\/wClypYkml2K3Zu4LOkcyUrCVE+AST4QlL4rMsJPNx\/KGdVPSs61NJp6Z5TI9FXNnbsrg6h3ilOojTcncAXjDidyPoGZmC5\/ESkmXxDQpF1+RmkqOlSUArLK03sUqsRfmkkHcCx+PQN6Oro2V0XRNGU5gNXC4IJ\/5oue1vpDNoqeZDYZczFzUoOHDf0YTAnZxQ3HYM99SbeAVYIHTUOkWO41MeMSEthnLuXUlblRmxPzjdxYMoOhtJHRSio\/+GYa3yfeDHHmcRZlzbf6tZTSJAnnsA48rfwN2kj+6qIG4nMyEY8zqxDPSjxVI02YNMkyFXBQx3CoEeClhageihHu5YP6a5SmJv3cDfwuf+x4LPlzyW4LohhzMTL2cxUcscL1OVfn6ZT1zTktJJBZlWW1tt6CpPdSq7ibIG4ANwNrxxxpvej5OJcuR\/ytLfcuK+cAE2Hs5awgKUbYYmVWJ\/7XKxO3Ha8JfJAOE2\/5ZlBf3OR5T+iG4Rymgo2OLvSYbneSdSsRYGzBqkLh8dL+SeD3bm5pje\/vMQdibiM4naBO1AnKeVRTpaYdS1MvUCfAU0lRCVFXbAbgA32ENXLrjgwll5lzhzBycGVWozNJkW5eYdD7bSCsXvpvcke0CLMZHZ20HPTDU3X6JS5yQMjNGTmGZnSSF6AoFKk7KBCh0IitZh1Vg1RNWVtIHxOcbZjbeTa1jpf3KC0sNyFQrMnNyu5p4k\/SqvsyUtN+itymiSbWhvQkqINlLUb3Ub79Notrwd4ZZwzlVO47qi0tGtvLme0cNg3JsApST7w6q\/Qp6RC3GZlfIU\/NnDn6GyDcvO42\/ULl2+6hU52qUB2w9XV2idVh+yTzJvN\/EfX6Xkjw2pwnS31Nuzcsxh2QIFlKKkfrFm3L9Uh03+kR1ju4vUQYjh1HQ0DcvTkacADbwv8Aksrzma0DtUC4V4qJrCmMcaY0lqAKi\/ieYCpVEy8W0S7SVK0BQAJVZBQLAjkd4ljIXixxZmXmDJ4IxPh2lobqSXixMU5p1vsC20pz9YFrXcEItcWsSBbeKN0mWquIKlKUWiyMxPT864GJeXZGpbjhOwA958hY3IEdDuGrh2lMmKU7ibFL7L+J55jRMuBYLMkxsS0hW19wCpXI22AA32+VuH4LhVK4yMvM4WbvvoLA79AP9klYxo13pwcVEjS5vI3Ej1S0JMkhmZl3FAXQ8HUhFvNWoo9iyIrt\/nu4spNHpdDwnhGkMtU2SZlXHaiXH1OlttKSQG1NhNyD4qhI4vOJemY9mP8AJzgqaTMUKmzPaz082q6J19BslLdubSDc6twpViNkgqj3IHInFOeVcJlw9TsPSTiTUKmtBIsTfsmr7LcI6bJuCeYBxYJgNLR4PtGONs0EuANxYEDs4m2g\/wBUjjAZd6v5kfmY\/m1l\/KYwm6QKc+467LvNIWVNqU2bFSCRfSehvbcXNrxUrjQFOpecRckwhL05TJd6aCeZcBUgE+elKfgItNjDGmWvDPlpLIeQiVkJBv0am05k3fm3eelIPMkkqWs7blR3O\/NfMHMmt5j4uqWMa+7ebqDoVoTshlAFkNoH0UpAHnzNySY1OROGuqsSkxCBhbT+kG3vrfcPbbt8FEDLvJbuXo5VRbnGk\/U73sYQlz6iPWjWdn1W3MfVtlC3LLfnZ64O8NuqTux70ZzU6og2MIU\/MlQO8RsisAkupvk3JO8NedJWTaFqeWXCbQizRte0SKUcFZzRvSTMItyhNfTdUK7iNQMJzrepR0jcROyBYrLRU0Y+dj1EbBSQbR8iuzW7ELbraos29JuJZNwkq2INrEn8\/wCbEw4VOpcb6pULeqFC1rcufIcudhbmkQ1kFQUCnmDCrLPhSe8DtyuefLxHLl9gPMGLimuFIASs3L0uduxPtqSpV9LyXNKkn37HnubW3CuRVbSnsLzcmspJS40uxaeAslY6HfukciD4xm0FrUNFwu\/0he9z4Ha\/2XJ8DssyE6WE9g6AWlpsoKSbHl03tt7dvpJEXFA2UWtqsrH5Uy5mQflFlp5JSR18fGBLVxa8PDENNQ\/T1zTKFLbYN0bgqQDzCrc+fPzHWGmixVZW3j7Y1nURboQs7XghZsU1yYNkK38B1hyYQw1PqqTU2sJQluygT4xhRZFDxSpQFuh\/EQ9WnmKTJuzbqrJZbK1G\/wCMV2QcFQu7EzM1ZQvVKTqTb5da7NclYn1VtLJJHQHtP\/6mGN2PlDwrrrz+E6dMTCgpcxNuv381DvfcIa0bBpbWAC1XNF14dged4Owv5R7x90mI2dVyha\/YWg7KNgi0fIbOmVq8Ox6CHplsjSqoeB\/V\/jDSh5ZeDvzn+x+MdjAIMmIxutx\/JZ6YASiykGmvdkHDzBtf+ffF9uEPizy7pGBablbmHVmaBP0kuMSU7NHTKTDJUVgKd9VpQ1Ed8hJsLG50jn8072Y52j1EyDcExh5a8nqflC51NUXGoII7Db\/gU1UQkcQV1Ym8seFqs48GbcxVaA\/VzMIny8muJ9HW+mxS6UBzSTcA9DbcHeGZxM8YeXtDwhV8FZeVqWxLiGqSq5PtJBXbS0ohwFKll5N0LWElVkJJINtVhz5tekIvcgX9kbdKrS6TVJOqMtMuuScw3MJbeRqbWUKCgFAEXBtuL\/nHhIObyNkrJquodMIx6LToNNQN5091lqCmANyb2XUCmmW4Y+EQTdQAbqVNo3arSBcqqk0QEIFuYDzqU3+im55GOZyp1SlqcW4VKWbqJ8SfGJKzZ4ssz85sNN4Sxd81N05uaRNaZKWU0pS0AhNyVHYXvbyEQ\/6QBsVX8+sdTknyfqcJZNNXWMsrsxtrp2DxJV4Yyy5dvKtLwF4tw7hjOGr1DE+IKbSJReGphhD0\/NIYQpwzUqQkKWQCbJUbc9jE5ccOZGAsR5KCRw1jeg1WbTWJRzsJGosvuaAF3OlCibDraOc\/pCfKPofANxzhWcjYq3GGYsZSC0t9Gw\/h9t+1QYQ5+e66hUCjcIWaFBptVnk4AqFRMmwmZWJlmXmtYbAIdCVJXq2tZYvD3\/ygcPOSWF1SsjibCeH6TK6nRKSL7aluL5kpZau46s+QUoxyFL6TzAMfUvIAIAAB5xxJubZtQ7JLVvLL3y23eJt5KhpgTe+iv9l1jhPFTxVSuMZKQclsJ5fU9bskHQNb7yzpQpwfsqUpSlgeAYTfcmGL8oPmOzV8xKTl\/IPhxrD0kZib08kzMxYhJ8w0ls\/+JEG5OcSWO8jpWpyuCWKQTVXG3H3JyVU6o6AQkAhQAHeV8fZDJxtjisY+xXU8ZYheQ7UqtMGZmFNjSkKIsABc2AAAAvsAI3sP5JyUuMtqXACniZljF7m\/aTw1JKlsVn3O4K1vAHXcu8P1XF1dxlXKBS55tqUYp8xUptphzQrtS6GytQ2ulu9ugvFwq1mVkbiKlTVEreY+D5yQnUFuYYcrUtpcQeaVWXuD4jkRcco46mYF77R89J8\/tjHjPN+zGK91c6oc0m1gBusANNR70fAHnMSuj2c2GuEiSymxhOYRZy5FbYoc65TjJTUqZgTAZUW+yCVFRVqAsAL3taJZy9x\/kZhPBVGw\/Rsd4NpktKyTSfR26vLI0q0grJ79yoqJJJ3JJJ3JjkR6Ttz5+cHpI6\/bGGfm7NTStppat7rOLrkX3gC2\/st5oacEWJXWrFszwq48qDdVxlXsvazOMthpt6cqcq4ptAJOlN17C5OwiknGRJ5V0XH9HlcpUUBFLco6VzAorrS2S+HnQdXZkjVp0897Wit5mR1j56ULW2EdDAuRZwSqbMKlz2gEZSNNfx7FLIBGb3SkuaJ5GNdyZvzVGiqaH0o8VzN9rx7UwrMveYmdjYiEmbd1A7x7OumxvCe+5cmAisrBaM4u14SHzztG\/NruecJzvjE9FohWsRvGm4kIcVYc+sbR9fnHjMpsu\/wi3R6KG71quNC90iPPs\/G0bVriMVI25RBh1U5brW0HwjaliUkA8wbjyPWMAmMgk8xeDYgFFrJXklBdgR3eXq6ha3TmfHbpcdIVW0p5pJvfnrt08T7t\/YrrCHJOIUeYCk7knkfeP58fCFtlxXdHe3PkfH8\/Dr5KjKyMKpW5KOFo2IB23Ck2BG\/2c\/tHgIT5\/DjCXhOU5shncrRe5Rz3B8R4e7oRG4CB3k2SBY7G3gOvu+APgYE1liVWW21dstXNKByt18B\/P0RFnxtcLIwkLGkMqacvbY20jpHnX5xysTjNAlLqRqC3yDtt4eznGT6nJhlQl3kSaie9YpXe\/TlY+y8eOHpilSVRVKpVreULJev658R5dPONfZrHVZM11644bZErIU9hIShrWoAdO6B+MMktKBIMOvFz5NVZQFXCWQdjsLqP\/CEF1vSs+IO8XMQcqkXWj2aukHZq6RtFq+4PnGJQRFOismVa\/Zqg7NUbATBpiMgTKtfs1Q8Mvk2VN779z8YaxTbxh14D2VOf7H4x08IYBWMt7fyWWBtpBZK36X4SPPFNI+ut\/nB+l2Ev3opH11v84qRfyEF\/IR8Zk55qmV2d9FGT\/ictJ2IOcblo81bf9L8JfvTSPrrf5wfpfhMf600j663+cVIv5CC\/kIr1xT+ox\/E5Rt57g81bf9MMJ\/vTSPrrX5wfphhP96aR9da\/OKkX8hBfyEOuKf1GP4nJt57g81bf9MMJ\/vTSPrrf5x9\/TDCf70Uj663\/AL0VHv5CC\/kIdcU\/qMfxOTbz3B5q3H6YYT\/eikfXW\/8Aeg\/TDCf70Uj663\/vRUe\/kIL+Qh1xT+ox\/E5NvPcHmrcfphhP96KR9db\/AN6D9MMJ\/vRSPrrf+9FR7+Qgv5CHXFP6jH8Tk289weatx+mGE\/3opH11v\/eg\/TDCf70Uj663\/vRUe\/kIL+Qh1xT+ox\/E5NvPcHmrcfphhP8AemkfXW\/zj5+mGE\/3ppH11r84qRfyEF\/IQ64p\/UY\/icm3nuDzVt\/0wwn+9NI+utfnB+mGEz\/rTSPrrX5xUi\/kIL+Qh1xT+ox\/E5NvPcHmrbHF2Ej\/AK00j663+cfDivCB54ppH11r84qVfyEF\/IQ64p\/UY\/icm3nuDzVsV4lwcr\/WqlfXW\/8AejyVXcGKG+LaWD5TrX5xVO\/kIL+QiOuGY\/2GP4nJt57g81aVypYIcO+LaXb\/AL4z+ceK38CL54vpw9k6yPxisF\/IQX8hDrin9Rj+Jybee4PNWaP6BHnjCQ+vtfnA4MArI\/8ArCQ2H9uZ\/OKy38hBfyEOuKf1GP4nJt57g81ZjRgEf64U\/wCvs\/nHzs8AfvfT\/r7P5xWi\/kIL+QieuOf1GP4nKNvPcHmrL9ngD976f9fZ\/OPvZ4B\/fCn\/AF9n84rPfyEF\/IRHXFP6jH8Tk289weas02cCMrStrGFPBSb\/AP37PONsVDA4Ro\/SymH2zzO3h16G3\/wLVav5CC\/kIkc8c\/qMfxOTbr\/wBWeemMFPm72N5JVuQ9Pat8Lxg2cBtatGMZAFXNXpzN\/visl\/IQX8hEdcU\/qMfxOU7ee4PNWeTM4HQQpONJG4\/wC3tD8YwSrASV9ojGFPSq9yRPtdQed+oEVl1GPl\/IQ64px\/YY\/icm3nuDzVn56awPUH\/SXsX04LIANp9q1gPbHmf0AKbHGEh9eZ\/OKyX8hBfyEOuOf1GP4nJt57g81ZhKMAg74wp9v+\/M\/nAW8AE7YvkPrzP5xWe\/kIL+Qh1xT+ox\/E5NvPcHmrL9ll+eeL5D\/zBr84Oxy\/\/e+R\/wDMGvzitF\/IQX8hEdcM3qMfxOT+kD3B5qyxZwB4YvkP\/MGvzhQpNUwTRg6ZbFdLWXbXC55ra1\/EERVm\/kIL+Qi8fPLUxOD2UUYI\/vOUjEHA3yjzRBBBHxdc5EEEEERBBBBEQQQQREEEEERBBBBEQQQQREEEEERBBBBEQQQQREEEEERBBBBEQQQQREEEEERBBBBEQQQQREEEEERBBBBEQQQQREEEEERBBBBEQQQQREEEEERBBBBEQQQQREEEEERBBBBEQQQQREEEEERBBBBEQQQQREEEEERBBBBEQQQQREEEEERBBBBEQQQQREEEEERBBBBEQQQQREEEEERBBBBEQQQQREEEEEX\/2Q==\" width=\"254px\" alt=\"How to Calculate Net Assets in Statement of Activities and Changes in Net Assets\"\/><\/p>\n<p>Because capital assets net of related debt and restricted net assets are not included, this ratio represents somewhat the level of reserves a government may draw on to meet future needs. In a nutshell, the liabilities section of your nonprofit statement of financial position sums up what your organization owes. For instance, this is where you\u2019ll add expenses owed to your employees, vendors, and contractors, as well as any debt your organization may have as an entity. Keep in mind that this report is more accurate and helpful if your organization uses an  accrual method of accounting rather than the cash method. Accrual accounting allows nonprofits to record revenue when earned and expenses when incurred rather than when the money actually enters or leaves the account . It provides a more accurate statement about when financial changes occurred, creating a more exact report to work off of.<\/p>\n<div itemScope itemProp=\"mainEntity\" itemType=\"https:\/\/schema.org\/Question\">\n<div itemProp=\"name\">\n<h3>What is a statement of net assets?<\/h3>\n<\/div>\n<div itemScope itemProp=\"acceptedAnswer\" itemType=\"https:\/\/schema.org\/Answer\">\n<div itemProp=\"text\">\n<p>What is a Statement of Net Worth? A statement of net worth provides a snapshot of a person&apos;s or business&apos; financial wealth. Statements of net worth are calculated by adding the value of all non-financial and financial assets owned by them and then subtracting the value of all its outstanding liabilities.<\/p>\n<\/div><\/div>\n<\/div>\n<p>A \u00abnet worth\u00bb statement or \u00abbalance sheet\u00bb is designed to provide a picture of the financial soundness of your business at a specific point in time. Net worth statements are often prepared at the beginning and ending of the accounting period (i.e. January 1), but can be done at any time. Some governments, including those that present their financial statements in an annual financial report , will prepare supporting schedules that present the detail behind columns in the fund financial statements that aggregate multiple funds. For the governmental funds statements, these combining statements show the non-major funds individually, often grouped by type of fund . Governments are required to prepare a budgetary comparison schedule that tracks the progress over the course of the fiscal year of the general fund and of each major special revenue fund for  which a government legally adopts a budget. (See Figure 4.) The GASB recommends that the budgetary comparisons be presented as a supplementary schedule following the notes, but governments may elect to present them as basic financial statements after the governmental funds financial statements.<\/p>\n<h2 id=\"toc-0\">Balance Cheat Sheet<\/h2>\n<p>The basis of Form 990 is the statement of activities and a statement of functional expense. Charities don&#8217;t work exactly like for-profit businesses, but there are a lot of similarities. Using the statement of activities and changes in net assets can help you better understand a charity&#8217;s true financial condition. In addition to the impact of cash flow on a charity&#8217;s financial condition, changes in net assets can also happen because of increases or decreases in the value of those assets. When a charity sells an asset, it can realize a gain or loss compared to what it paid, and that can affect the net value of the charity&#8217;s total assets. For publicly traded securities, changes in value also occur from simple market fluctuations, and those increases or decreases will be reflected in the unrealized gain or loss on the charity&#8217;s portfolio.<\/p>\n<p>That\u2019s why it\u2019s so important to manage grants and other restricted contributions carefully in your accounting system. Generally, these assets are listed in order of the amount of time that it would take for them to become liquid assets. For example, cash is already liquid, so it\u2019s listed first in the assets section. Meanwhile, investments in property and equipment would require sale to become liquid, making them more challenging to use for operating expenses. The nonprofit statement of financial position is essentially a report that shows a snapshot of your organization\u2019s financial health.<\/p>\n<h2 id=\"toc-1\">Statement of Cash Flows<\/h2>\n<p>There is not a set list of revenue categories that must be shown, nor a required level of detail, which results in some variation from government to government. Expenditures generally are shown by function and object with the current operating expenditures presented apart from debt service and capital expenditures. Some governments break the debt service expenditures into their principal and interest components.<\/p>\n<p>A method of grouping expenses according to the purpose for which costs are incurred. The primary functional classifications of an NFP are program services <a href=\"https:\/\/accounting-services.net\/how-to-calculate-net-assets-in-statement-of\/\">How to Calculate Net Assets in Statement of Activities and Changes in Net Assets<\/a> and supporting activities. Long-term liabilities consist of outstanding debt against long-term assets and may have a term of 20 or more years.<\/p>\n<h2 id=\"toc-2\">Liquidity and Availability of Resources<\/h2>\n<p>Internal clearing account funds (e.g., payroll-clearing accounts), which should be reported in the governmental activities column. Funds used to account for tax collections on behalf of other entities should be accounted for in agency funds and, therefore, excluded from the government-wide financial statements. As seen in Exhibit 1, Notes 3 and 5, a donor-restricted endowment fund that is underwater should include the accumulated losses of that fund in net assets with donor restrictions and not in net assets without donor restrictions. The NFP is required to disclose the fair value of the underwater endowment funds, the original gift required to be maintained by donor stipulation, and the amount of deficiencies in the underwater endowment funds. The current guidance also does not identify all amounts that are not available for general operations. Resources limited by grantors, laws, and contracts are not clearly presented, even though they affect an NFP\u2019s liquidity.<\/p>\n<div itemScope itemProp=\"mainEntity\" itemType=\"https:\/\/schema.org\/Question\">\n<div itemProp=\"name\">\n<h3>How do you calculate NAV in Excel?<\/h3>\n<\/div>\n<div itemScope itemProp=\"acceptedAnswer\" itemType=\"https:\/\/schema.org\/Answer\">\n<div itemProp=\"text\">\n<ol>\n<li>Net Asset Value = ($78,000,000 &#x2013; $15,000,000) \/ 10,000,000.<\/li>\n<li>Net Asset Value = $6.30 per share.<\/li>\n<\/ol>\n<\/div><\/div>\n<\/div>\n<p>Net assets with donor restrictions combine the temporarily restricted and permanently restricted classes. Net assets without donor restrictions replace the unrestricted funds class. The new classes are determined by donors at the time of their donations.<\/p>\n<h2 id=\"toc-3\">Free Financial Statements Cheat Sheet<\/h2>\n<p>However, you can also use the next calculation to calculate the liquidity of your nonprofit. Keep in mind that your statement of financial position is a key document for the nonprofit auditing process. Whenever you pull the report, double and triple check the numbers to be sure they\u2019re correct. That way, when it\u2019s time for an audit, you\u2019ll know you\u2019re giving them the most accurate information possible. However, information on any discretely presented component units may be presented as well. GASB has stated that both the positive and negative aspects of the government&#8217;s operations should be presented to inform the reader about whether the government is in better or worse financial condition than in the prior year.<\/p>\n<div style='border: black solid 1px;padding: 10px;'>\n<h3>DMY TECHNOLOGY GROUP, INC. VI Management&#8217;s Discussion and Analysis of Financial Condition and Results of Operations. (form 10-Q) &#8211; Marketscreener.com<\/h3>\n<p>DMY TECHNOLOGY GROUP, INC. VI Management&#8217;s Discussion and Analysis of Financial Condition and Results of Operations. (form 10-Q).<\/p>\n<p>Posted: Mon, 15 Aug 2022 20:53:11 GMT [<a href='https:\/\/www.marketscreener.com\/quote\/stock\/DMY-TECHNOLOGY-GROUP-INC-129658884\/news\/DMY-TECHNOLOGY-GROUP-INC-VI-Management-s-Discussion-and-Analysis-of-Financial-Condition-and-Resul-41322297\/' rel=\"nofollow\">source<\/a>]<\/p>\n<\/div>\n<p>However, if a comparison between pre-Statement 34 CAFRs and post-Statement 34 CAFRs is of interest, refer to the 2003 edition. The PP&#038;E balance will increase by $338,202.70, an amount determined by calculating the difference between the existing PP&#038;E balance and the new PP&#038;E balance . Since the new balance is higher, this will be a credit; if it were lower than the existing balance, it would be a debit to the PPE account. Long-term assets include real estate such as land, buildings and facilities.<\/p>\n<p>It is calculated as current assets less current liabilities (liabilities due during the upcoming accounting period &#8211; i.e. year). Unreserved fund balance represents resources that are available to be used for the purposes of the fund they are reported in.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"259px\" alt=\"How to Calculate Net Assets in Statement of Activities and Changes in Net Assets\"\/><\/p>\n<p>In New York State, the New York Prudent Management of Institutional Funds Act permits the governing board, after considering eight specific factors, to appropriate a \u201cprudent\u201d expenditure of funds from a donor-restricted endowment fund . At that time, the appropriated amount is reclassified from net assets with donor restrictions to net assets without donor restrictions. NYPMIFA is similar to the nationwide model, the Uniform Prudent Management of Institutional Funds Act; a fuller discussion of both is beyond the scope of this article.<\/p>\n<p>Learn more about the backbone of effective financial statements, your chart of accounts, with this complete guide for nonprofits. A description of activity relating to the government&#8217;s capital assets and long-term debt activity during the year. This discussion should include commitments made for capital expenditures, changes in credit ratings, and debt limitations affecting the financing of planned facilities or services. Segment disclosures are not required for an activity in which the only outstanding debt is conduit debt for which the entity has no obligation beyond the resources provided by related leases or loans. In addition, segment reporting is not required when an individual fund is a segment, but is reported as a major fund. The definition of a segment requires that a specific identifiable revenue stream be pledged in support of revenue bonds or other revenue-backed debt.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"255px\" alt=\"How to Calculate Net Assets in Statement of Activities and Changes in Net Assets\"\/><\/p>\n<p>Figure 3 illustrates a reconciliation presented on the following page after the statement . <a href=\"https:\/\/accounting-services.net\/\">https:\/\/accounting-services.net\/<\/a> Again, the reconciling items typically relate to differences in scope or accounting bases.<\/p>\n<p>The governmental funds balance sheet presents first a government&#8217;s assets, resources it controls that enable it to provide services. (See Figure 1.) Given the basis of accounting, these assets are generally current in nature\u2014cash, short-term investments, and short-term receivables. However, some assets that are not current or not financial may still creep in. For instance, the governmental funds may contain long-term receivables related to loans made from one fund to another. How do these items make their way into statements reporting current financial resources? Although the accounting standards have been modified to remove capital assets and long-term debts from the governmental funds, there are no specific modifications related to long-term receivables or inventory.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Content Balance Cheat Sheet Statement of Cash Flows Liquidity and Availability of Resources Free Financial Statements Cheat Sheet Net Asset Balances for Nonprofits: Calculation &#038; Records Because capital assets net of related debt and restricted net assets are not included, this ratio represents somewhat the level of reserves a government may draw on to meet [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[226],"tags":[],"class_list":["post-3160","post","type-post","status-publish","format-standard","hentry","category-bookkeeping-2"],"_links":{"self":[{"href":"http:\/\/www.enlacedirecto.com.ar\/inicio\/wp-json\/wp\/v2\/posts\/3160","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/www.enlacedirecto.com.ar\/inicio\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.enlacedirecto.com.ar\/inicio\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.enlacedirecto.com.ar\/inicio\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.enlacedirecto.com.ar\/inicio\/wp-json\/wp\/v2\/comments?post=3160"}],"version-history":[{"count":1,"href":"http:\/\/www.enlacedirecto.com.ar\/inicio\/wp-json\/wp\/v2\/posts\/3160\/revisions"}],"predecessor-version":[{"id":3161,"href":"http:\/\/www.enlacedirecto.com.ar\/inicio\/wp-json\/wp\/v2\/posts\/3160\/revisions\/3161"}],"wp:attachment":[{"href":"http:\/\/www.enlacedirecto.com.ar\/inicio\/wp-json\/wp\/v2\/media?parent=3160"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.enlacedirecto.com.ar\/inicio\/wp-json\/wp\/v2\/categories?post=3160"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.enlacedirecto.com.ar\/inicio\/wp-json\/wp\/v2\/tags?post=3160"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}