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Date: Tue, 30 Jan 2024 10:07:09 +0800 (HKT)
From: KYRIE TEJADA <kyrie@consultantph.com>
Reply-To: KYRIE TEJADA <kyrie@consultantph.com>
To: JHIE-07-YMLP <bruce@untroubled.org>
Message-ID: <b2.8e68bcd4-3c43-4b79-bfa7-74008d2501b1.1706580429566@inbox-promo.com>
Subject: Understanding Financial Statements Feb 29
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Si40y3v8NoqsFYmQZ2tv0b8r6UtLPu%2FSpov6aWTGF9Imtdd4Do8aZNOcoNAnGyYcYvcE2QAnH=
xyB2ngWzuy%2BRA8S%2FRcqz4H0oAZVv%2B%2B2nVIDaHNSWmUvQRHQMVzVbHcpFSkFDFwAS12X=
X8Sav3KoiOXGiXfu6y%2Bld%2FiZhBxnA%3D%3D" style=3D"color:blue;" target=3D"_b=
lank"><span style=3D"font-family:cambria,serif">https://form.jotform.com/<w=
br>233372735551457</span></a></span></span></strong></li>=20
                                              <li style=3D"text-align: left=
;"><strong style=3D"text-align:left"><strong style=3D"text-align:left"><spa=
n style=3D"font-family:cambria,serif"><span style=3D"font-size:12pt">* Mode=
rn Interviewing &amp; Hiring Techniques -Feb 23 PM&nbsp;</span></span></str=
ong><strong style=3D"text-align:left"><span style=3D"font-family:cambria,se=
rif">Reg. Link&nbsp;</span></strong><span style=3D"text-align:left"><span s=
tyle=3D"background-color:transparent"><a data-saferedirecturl=3D"https://ww=
w.google.com/url?q=3Dhttps://form.jotform.com/233372033917454&amp;source=3D=
gmail&amp;ust=3D1706584010001000&amp;usg=3DAOvVaw3ahvkyrtEg1qqDMgJYt44x" hr=
ef=3D"https://mail5.enewspusher.com/da/daecs?token=3DLhroov4%2F3z71ksLn4MbI=
78YMC3y%2F2jXHPJsqbnuJEXgALnWKNhLVsZq5Gmiu8cR8jUGWxLXBa6liZSi40y3v8NoqsFYmQ=
Z2tv0b8r6UtLPu%2FSpov6aWTGF9Imtdd4Do8aZNOcoNAnGyYcYvcE2QAnHxyB2ngWzuy%2BRA8=
S%2FRcqz4H0oAZVv%2B%2B2nVIDaHNSWmUvQRHQMVzVbHcpFSkFDFwAYUBjl3EEjb4JUjIBdvrb=
pq%2Bld%2FiZhBxnA%3D%3D" style=3D"color:blue;" target=3D"_blank"><span styl=
e=3D"font-family:cambria,serif">https://form.jotform.com/<wbr>2333720339174=
54</span></a></span></span></strong></li>=20
                                              <li style=3D"text-align: left=
;"><strong style=3D"text-align:left"><strong style=3D"text-align:left"><spa=
n style=3D"color:black"><span style=3D"font-family:cambria,serif">*&nbsp;</=
span></span></strong><strong style=3D"text-align:left"><span style=3D"color=
:black"><span style=3D"font-family:cambria,serif">Proper Handling of Books =
of Accounts and Other Accounting Records =E2=80=93 Feb 27&nbsp;</span></spa=
n></strong><strong style=3D"text-align:left"><span style=3D"color:black"><s=
pan style=3D"font-family:cambria,serif">Reg. Link&nbsp;</span></span></stro=
ng><span style=3D"text-align:left"><span style=3D"color:black"><span style=
=3D"background-color:transparent"><a data-saferedirecturl=3D"https://www.go=
ogle.com/url?q=3Dhttps://form.jotform.com/233372285364459&amp;source=3Dgmai=
l&amp;ust=3D1706584010001000&amp;usg=3DAOvVaw1K4mc6A5FN1u6oJgFqG_K7" href=
=3D"https://mail5.enewspusher.com/da/daecs?token=3DEmvHPUnG8PCsR4vQTg0VhYRs=
RbuinLT69XwYFp%2Fci5FEapT%2FI2RSWYnQzI5Rc7zqjUGWxLXBa6liZSi40y3v8NoqsFYmQZ2=
tv0b8r6UtLPu%2FSpov6aWTGF9Imtdd4Do8aZNOcoNAnGyYcYvcE2QAnHxyB2ngWzuy%2BRA8S%=
2FRcqz4H0oAZVv%2B%2B2nVIDaHNSWmUvQRHQMVzVbHcpFSkFDFwATidyprlMGqYOW3kIG3x7fi=
%2Bld%2FiZhBxnA%3D%3D" style=3D"color:blue;" target=3D"_blank"><span style=
=3D"font-family:cambria,serif">https://form.jotform.com/<wbr>23337228536445=
9</span></a></span></span></span></strong></li>=20
                                              <li style=3D"text-align: left=
;"><strong style=3D"text-align:left"><strong style=3D"text-align:left"><spa=
n style=3D"color:black"><span style=3D"font-family:cambria,serif">*&nbsp;</=
span></span></strong><strong style=3D"text-align:left"><span style=3D"color=
:black"><span style=3D"font-family:cambria,serif">Effective Modern Procurem=
ent and Supply Management =E2=80=93 Fb 28&nbsp;</span></span></strong><stro=
ng style=3D"text-align:left"><span style=3D"color:black"><span style=3D"fon=
t-family:cambria,serif">Reg. Link&nbsp;</span></span></strong><span style=
=3D"text-align:left"><span style=3D"color:black"><span style=3D"background-=
color:transparent"><a data-saferedirecturl=3D"https://www.google.com/url?q=
=3Dhttps://form.jotform.com/233372234563454&amp;source=3Dgmail&amp;ust=3D17=
06584010001000&amp;usg=3DAOvVaw2E-nz2lT04oLocftrMAceK" href=3D"https://mail=
5.enewspusher.com/da/daecs?token=3Dl6%2BsdjBWivFcfbpmfB1ZrEA8q14nz%2B9RN3S%=
2FxugY9RM0fiFiO6Ur62Vab8%2Fd4aygjUGWxLXBa6liZSi40y3v8NoqsFYmQZ2tv0b8r6UtLPu=
%2FSpov6aWTGF9Imtdd4Do8aZNOcoNAnGyYcYvcE2QAnHxyB2ngWzuy%2BRA8S%2FRcqz4H0oAZ=
Vv%2B%2B2nVIDaHNSWmUvQRHQMVzVbHcpFSkFDFwASiEh77mRhM5%2BcXCXq%2FhqKK%2Bld%2F=
iZhBxnA%3D%3D" style=3D"color:blue;" target=3D"_blank"><span style=3D"font-=
family:cambria,serif">https://form.jotform.com/<wbr>233372234563454</span><=
/a></span></span></span></strong></li>=20
                                              <li style=3D"text-align: left=
;"><strong style=3D"text-align:left"><strong style=3D"text-align:left"><spa=
n style=3D"color:black"><span style=3D"font-family:cambria,serif">*&nbsp;<s=
trong>Understanding Financial Statements</strong></span></span></strong><st=
rong style=3D"text-align:left"><span style=3D"color:black"><span style=3D"f=
ont-family:cambria,serif">&nbsp;=E2=80=93 Feb 29&nbsp;</span></span></stron=
g><strong style=3D"text-align:left"><span style=3D"color:black"><span style=
=3D"font-family:cambria,serif">Reg. Link&nbsp;</span></span></strong><span =
style=3D"text-align:left"><span style=3D"color:black"><span style=3D"backgr=
ound-color:transparent"><a data-saferedirecturl=3D"https://www.google.com/u=
rl?q=3Dhttps://form.jotform.com/233372089066460&amp;source=3Dgmail&amp;ust=
=3D1706584010001000&amp;usg=3DAOvVaw0HxKhrRwmJ9cH3uTYH0JBV" href=3D"https:/=
/mail5.enewspusher.com/da/daecs?token=3DMJXLRcNAUZdquGp7lcwXXAAh9nAAOLOcot3=
h9AFFyZiKKC4rv6IQdSem6%2BJKj9ALjUGWxLXBa6liZSi40y3v8NoqsFYmQZ2tv0b8r6UtLPu%=
2FSpov6aWTGF9Imtdd4Do8aZNOcoNAnGyYcYvcE2QAnHxyB2ngWzuy%2BRA8S%2FRcqz4H0oAZV=
v%2B%2B2nVIDaHNSWmUvQRHQMVzVbHcpFSkFDFwAQifXocPyI6MZR8eZKI%2BgT6%2Bld%2FiZh=
BxnA%3D%3D" style=3D"color:blue;" target=3D"_blank"><span style=3D"font-fam=
ily:cambria,serif">https://form.jotform.com/<wbr>233372089066460</span></a>=
</span></span></span></strong></li>=20
                                              <li>=20
                                               <div style=3D"background: tr=
ansparent; font-size: 12pt; font-family: &quot;Times New Roman&quot;, serif=
; display: inline !important; text-align: left;"> <strong style=3D"text-ali=
gn:left"><strong><span style=3D"color:black"><span style=3D"font-family:cam=
bria,serif">* ITR Preparations, Disclosures and Other Important Considerati=
ons =E2=80=93 Mar 14 Reg. Link </span></span></strong><span style=3D"color:=
black"><a href=3D"https://mail5.enewspusher.com/da/daecs?token=3Dib7Z1vmYcy=
f%2BOkQIhRygqMiJBUFcqqLfTojdypPlS42hIRrcRxWawqK0lBjHSsKvjUGWxLXBa6liZSi40y3=
v8NoqsFYmQZ2tv0b8r6UtLPu%2FSpov6aWTGF9Imtdd4Do8aZNOcoNAnGyYcYvcE2QAnHxyB2ng=
Wzuy%2BRA8S%2FRcqz4H0oAZVv%2B%2B2nVIDaHNSWmUvQRHQMVzVbHcpFSkFDFwAXC6u04NAJz=
dyuSv5g0gmUq%2Bld%2FiZhBxnA%3D%3D" style=3D"color:blue;"><span style=3D"fon=
t-family:cambria,serif">https://form.jotform.com/240231874819460</span></a>=
</span></strong>=20
                                               </div></li>=20
                                              <li style=3D"text-align: left=
;"><strong style=3D"text-align:left"><strong><span style=3D"font-family:cam=
bria,serif">* </span></strong><strong><span style=3D"font-family:cambria,se=
rif"><span style=3D"font-size:12pt">All About Payroll and Withholding Taxes=
 =E2=80=93 Mar 15 AM</span></span></strong><strong><span style=3D"font-fami=
ly:cambria,serif"> Reg. Link </span></strong><a href=3D"https://mail5.enews=
pusher.com/da/daecs?token=3DvOnmfdHOb8GqueXfBt1yZ0tk2B%2FgEmHp%2FXi%2BjblJd=
cy%2BXy%2B%2B5O7lzeYGmJJrsLASjUGWxLXBa6liZSi40y3v8NoqsFYmQZ2tv0b8r6UtLPu%2F=
Spov6aWTGF9Imtdd4Do8aZNOcoNAnGyYcYvcE2QAnHxyB2ngWzuy%2BRA8S%2FRcqz4H0oAZVv%=
2B%2B2nVIDaHNSWmUvQRHQMVzVbHcpFSkFDFwAcv7H8thIcvasDW4SqCManG%2Bld%2FiZhBxnA=
%3D%3D" style=3D"color:blue;"><span style=3D"font-family:cambria,serif">htt=
ps://form.jotform.com/240232226020436</span></a></strong></li>=20
                                              <li style=3D"text-align: left=
;"><strong style=3D"text-align:left"><strong><span style=3D"font-family:cam=
bria,serif"><span style=3D"font-size:12pt">* Tax and Accounting Reconciliat=
ion =E2=80=93 Mar 15 PM </span></span></strong><strong><span style=3D"font-=
family:cambria,serif">Reg. Link </span></strong><a href=3D"https://mail5.en=
ewspusher.com/da/daecs?token=3D%2FwLlNzK%2FARZtBYPXWss8tCka7ftmPFbvAB0KM5LP=
ClfDEnyR86Habpo%2BXxrZbKIrjUGWxLXBa6liZSi40y3v8NoqsFYmQZ2tv0b8r6UtLPu%2FSpo=
v6aWTGF9Imtdd4Do8aZNOcoNAnGyYcYvcE2QAnHxyB2ngWzuy%2BRA8S%2FRcqz4H0oAZVv%2B%=
2B2nVIDaHNSWmUvQRHQMVzVbHcpFSkFDFwAZBViwbp%2BBigXGGqYMB2%2Fzy%2Bld%2FiZhBxn=
A%3D%3D" style=3D"color:blue;"><span style=3D"font-family:cambria,serif">ht=
tps://form.jotform.com/240232916264452</span></a></strong></li>=20
                                              <li style=3D"text-align: left=
;"><strong style=3D"text-align:left"><strong><span style=3D"font-family:cam=
bria,serif"><span style=3D"font-size:12pt">* Best Practices in Warehouse Ma=
nagement <strong>=E2=80=93 Mar 19 AM </strong></span></span></strong><stron=
g><span style=3D"font-family:cambria,serif">Reg. Link </span></strong><a hr=
ef=3D"https://mail5.enewspusher.com/da/daecs?token=3DHOUiOvPFfKrH2AN5MNluBo=
kcBNMwmz7iUbfTMBhebZp7K1EDVTs6Ia6HVE2Foj4SjUGWxLXBa6liZSi40y3v8NoqsFYmQZ2tv=
0b8r6UtLPu%2FSpov6aWTGF9Imtdd4Do8aZNOcoNAnGyYcYvcE2QAnHxyB2ngWzuy%2BRA8S%2F=
Rcqz4H0oAZVv%2B%2B2nVIDaHNSWmUvQRHQMVzVbHcpFSkFDFwAZmlowNzYG6r5zwDoaRsdfK%2=
Bld%2FiZhBxnA%3D%3D" style=3D"color:blue;"><span style=3D"font-family:cambr=
ia,serif">https://form.jotform.com/240232851883457</span></a></strong></li>=
=20
                                              <li style=3D"text-align: left=
;"><strong style=3D"text-align:left"><strong><span style=3D"font-family:cam=
bria,serif"><span style=3D"font-size:12pt">* <strong>Preparing and Understa=
nding the Statement of Cash Flows =E2=80=93 Mar 19 PM </strong></span></spa=
n></strong><strong><span style=3D"font-family:cambria,serif">Reg. Link </sp=
an></strong><a href=3D"https://mail5.enewspusher.com/da/daecs?token=3DhKTS7=
VcOZGqoxfprIOEZ4CQpAnf%2BeYPYOcypTyHYHAv%2FAhFGsOQWFCqask6yl%2Fl6jUGWxLXBa6=
liZSi40y3v8NoqsFYmQZ2tv0b8r6UtLPu%2FSpov6aWTGF9Imtdd4Do8aZNOcoNAnGyYcYvcE2Q=
AnHxyB2ngWzuy%2BRA8S%2FRcqz4H0oAZVv%2B%2B2nVIDaHNSWmUvQRHQMVzVbHcpFSkFDFwAZ=
i3KW8H5erzSAfFFapL9Wi%2Bld%2FiZhBxnA%3D%3D" style=3D"color:blue;"><span sty=
le=3D"font-family:cambria,serif">https://form.jotform.com/240232918684460</=
span></a></strong></li>=20
                                              <li style=3D"text-align: left=
;"><strong style=3D"text-align:left"><strong><span style=3D"font-family:cam=
bria,serif"><span style=3D"font-size:12pt">* Employee Administrative Invest=
igation and Discipline =E2=80=93 Mar 20</span></span></strong><strong><span=
 style=3D"font-family:cambria,serif"> Reg. Link </span></strong><a href=3D"=
https://mail5.enewspusher.com/da/daecs?token=3DZ5Ft5zIKFREZm%2FKvPrwmhJnqlD=
zlpbgtY1f8qS9efpuxlIs9kVK6F8eMenWcuAo2jUGWxLXBa6liZSi40y3v8NoqsFYmQZ2tv0b8r=
6UtLPu%2FSpov6aWTGF9Imtdd4Do8aZNOcoNAnGyYcYvcE2QAnHxyB2ngWzuy%2BRA8S%2FRcqz=
4H0oAZVv%2B%2B2nVIDaHNSWmUvQRHQMVzVbHcpFSkFDFwATiUo0ywzNuxpYQLzWKs9R6%2Bld%=
2FiZhBxnA%3D%3D" style=3D"color:blue;"><span style=3D"font-family:cambria,s=
erif">https://form.jotform.com/240242889776470</span></a></strong></li>=20
                                              <li style=3D"text-align: left=
;"><strong style=3D"text-align:left"><strong><span style=3D"font-family:cam=
bria,serif"><span style=3D"font-size:12pt">* Salaries and Benefits Benchmar=
king =E2=80=93 Mar 21 </span></span></strong><strong><span style=3D"font-fa=
mily:cambria,serif">Reg. Link </span></strong><a href=3D"https://mail5.enew=
spusher.com/da/daecs?token=3DVmovIEDBwwzMjKl9XspD2rdQVVHDkHNWpa5M%2BpZpPb%2=
F9rW%2FFISCPuLTW4uxcDkFzjUGWxLXBa6liZSi40y3v8NoqsFYmQZ2tv0b8r6UtLPu%2FSpov6=
aWTGF9Imtdd4Do8aZNOcoNAnGyYcYvcE2QAnHxyB2ngWzuy%2BRA8S%2FRcqz4H0oAZVv%2B%2B=
2nVIDaHNSWmUvQRHQMVzVbHcpFSkFDFwAWw1lhCS02vRRQDAxa0wedO%2Bld%2FiZhBxnA%3D%3=
D" style=3D"color:blue;"><span style=3D"font-family:cambria,serif">https://=
form.jotform.com/240243113383445</span></a></strong></li>=20
                                              <li style=3D"text-align: left=
;"><strong style=3D"text-align:left"><strong><span style=3D"font-family:cam=
bria,serif"><span style=3D"font-size:12pt">* Personality Development and Im=
age Management =E2=80=93 Mar 22 AM </span></span></strong><strong><span sty=
le=3D"font-family:cambria,serif">Reg. Link </span></strong><a href=3D"https=
://mail5.enewspusher.com/da/daecs?token=3DtLUuOqAMsJ9NbQf7KX8L3V6eg4FIqtkl0=
0%2FUMEX6FaQi%2BmLoUjL9p6UyNMxIzZlAjUGWxLXBa6liZSi40y3v8NoqsFYmQZ2tv0b8r6Ut=
LPu%2FSpov6aWTGF9Imtdd4Do8aZNOcoNAnGyYcYvcE2QAnHxyB2ngWzuy%2BRA8S%2FRcqz4H0=
oAZVv%2B%2B2nVIDaHNSWmUvQRHQMVzVbHcpFSkFDFwAfGcwDGo12Zqf1Uy6c7wIW6%2Bld%2Fi=
ZhBxnA%3D%3D" style=3D"color:blue;"><span style=3D"font-family:cambria,seri=
f">https://form.jotform.com/240242485568461</span></a></strong></li>=20
                                              <li style=3D"text-align: left=
;"><strong style=3D"text-align:left"><strong><span style=3D"font-family:cam=
bria,serif"><span style=3D"font-size:12pt">* High-Impact Leadership Supervi=
sion =E2=80=93 Mar 22 PM </span></span></strong><strong><span style=3D"font=
-family:cambria,serif">Reg. Link </span></strong><a href=3D"https://mail5.e=
newspusher.com/da/daecs?token=3DLLV8YVSdVNAcLmPH5H0syhlz%2B0svAWooxwHeNzEJ4=
m5NQRKaaKX%2F0v8beFrxmcgYjUGWxLXBa6liZSi40y3v8NoqsFYmQZ2tv0b8r6UtLPu%2FSpov=
6aWTGF9Imtdd4Do8aZNOcoNAnGyYcYvcE2QAnHxyB2ngWzuy%2BRA8S%2FRcqz4H0oAZVv%2B%2=
B2nVIDaHNSWmUvQRHQMVzVbHcpFSkFDFwAXJ%2Bp%2BqwAHRRy6PJwslDyde%2Bld%2FiZhBxnA=
%3D%3D" style=3D"color:blue;"><span style=3D"font-family:cambria,serif">htt=
ps://form.jotform.com/240242887014453</span></a></strong></li>=20
                                             </ol>=20
                                            </div> </td>=20
                                          </tr>=20
                                         </tbody>=20
                                        </table> </td>=20
                                      </tr>=20
                                     </tbody>=20
                                    </table> </td>=20
                                  </tr>=20
                                 </tbody>=20
                                </table> </td>=20
                              </tr>=20
                             </tbody>=20
                            </table> </td>=20
                          </tr>=20
                         </tbody>=20
                        </table> </td>=20
                      </tr>=20
                     </tbody>=20
                    </table>=20
                    <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0"=
 style=3D"overflow:hidden; width:100%">=20
                     <tbody>=20
                      <tr>=20
                       <td style=3D"border-collapse:collapse; border-spacin=
g:0px; border:0px; padding:0px 0px 20px">=20
                        <table align=3D"center" border=3D"0" cellpadding=3D=
"0" cellspacing=3D"0" style=3D"margin:auto">=20
                         <tbody>=20
                          <tr>=20
                           <th style=3D"display:block;border:0px transparen=
t;border-spacing:0px;border-collapse:collapse;"><img height=3D"auto" src=3D=
"https://ci3.googleusercontent.com/meips/ADKq_NbdgKj2zTyskwiqgKlgyMI0QUJXVp=
I4AHEXWa7JDf82Ap5OnyD3dztL2dKwT0-V24qvTpBquQyQtpDHsQZJ860vYoRtQZZaV02saQlBI=
xFp0h0-pcPvLhc6KD1UEsxlvE_GRq0YwEpiXmriXkz1uJQaYh4=3Ds0-d-e1-ft#https://sta=
ticapp.icpsc.com/icp/resources/mogile/1246552/10ae6d3568f0b58d9e53473e3f652=
34a.gif" style=3D"display:block; margin:auto; user-select:none" unselectabl=
e=3D"on" width=3D"600"></th>=20
                          </tr>=20
                         </tbody>=20
                        </table> </td>=20
                      </tr>=20
                     </tbody>=20
                    </table>=20
                    <div style=3D"clear:both;">
                      &nbsp;=20
                    </div>=20
                    <table cellpadding=3D"0" cellspacing=3D"0" style=3D"wid=
th:100%">=20
                     <tbody>=20
                      <tr>=20
                       <td style=3D"border-collapse:collapse; border-spacin=
g:0px; border:0px">=20
                        <div style=3D"padding:0px;border-width:0px;border-s=
tyle:none;display:block;font-family:sans-serif;text-align:left;">=20
                         <h2 style=3D"color:rgb(51,51,51);font-size:24px;te=
xt-align:center;font-family:sans-serif;margin-top:0px;margin-bottom:0px;"><=
span style=3D"font-size:24px"><span style=3D"font-family:arial black,gadget=
,sans-serif"><span style=3D"color:#ff0000">Understanding Financial Statemen=
ts&nbsp;</span></span></span></h2>=20
                         <h2 style=3D"color:rgb(51,51,51);font-size:24px;te=
xt-align:center;font-family:sans-serif;margin-top:0px;margin-bottom:0px;">A=
NALYZING FINANCIAL POSITION AND PERFORMANCE</h2>=20
                         <h2 style=3D"color:rgb(51,51,51);font-size:24px;te=
xt-align:center;font-family:sans-serif;margin-top:0px;margin-bottom:0px;"><=
strong style=3D"color:#000000; font-size:20px">February 29, 2024</strong></=
h2>=20
                         <div style=3D"color:rgb(51,51,51);font-size:16px;t=
ext-align:center;"> <strong style=3D"color:#000000; font-size:20px">2:00pm =
- 5:00pm</strong>=20
                         </div>=20
                         <div style=3D"text-align:center;"> <span style=3D"=
font-size:20px"><strong>*LIVE VIA ZOOM*</strong></span>=20
                          <br>&nbsp;=20
                         </div>=20
                        </div> </td>=20
                      </tr>=20
                     </tbody>=20
                    </table>=20
                    <table cellpadding=3D"0" cellspacing=3D"0" style=3D"wid=
th:100%">=20
                     <tbody>=20
                      <tr>=20
                       <td style=3D"border-collapse:collapse; border-spacin=
g:0px; border:0px">=20
                        <div style=3D"padding:0px;border-width:0px;border-s=
tyle:none;display:block;color:rgb(51,51,51);font-family:sans-serif;font-siz=
e:16px;text-align:left;">=20
                         <h2 style=3D"text-align:left;color:rgb(51,51,51);f=
ont-size:24px;font-family:sans-serif;margin-top:0px;margin-bottom:0px;"><st=
rong style=3D"color:#ff0000; font-size:24px">Introduction</strong></h2> <sp=
an style=3D"font-size:20px">Financial statements tell the story of a busine=
ss. The abundance of data contained in the financial statements urges the b=
oard and management of business organizations to rely upon them in coming u=
p with sound decisions and in plotting the future of the business.</span>=
=20
                         <br>=20
                         <br><span style=3D"font-size:20px">More importantl=
y, investors, creditors, suppliers, and analysts depend on financial statem=
ent data in assessing the financial health of a business. Hence, it becomes=
 imperative for both the preparers and users of financial statements to cle=
arly figure out the structure and contents of the financial statements.</sp=
an>=20
                         <br>=20
                         <br><span style=3D"font-size:20px">This seminar pr=
ovides the participants with comprehensive knowledge of the various element=
s that comprise financial statements, including their nature, classificatio=
n, measurement, and presentation. It covers the accounting information syst=
em that the business must put in place to ensure that financial statements =
are fairly presented and generated on time.</span>=20
                         <br>=20
                         <br><span style=3D"font-size:20px">Discussions wil=
l include the interrelationship of accounts and the links among the differe=
nt financial statements. The seminar concludes by analyzing the contents of=
 the financial statements to make them more meaningful to users.</span>=20
                         <br>&nbsp;=20
                         <h2 style=3D"text-align:left;color:rgb(51,51,51);f=
ont-size:24px;font-family:sans-serif;margin-top:10px;margin-bottom:0px;"><s=
trong style=3D"color:#ff0000; font-size:24px">Learning Objectives</strong><=
/h2> <span style=3D"font-size:20px">At the end of the seminar, the particip=
ants will be able to:</span>=20
                         <ul>=20
                          <li style=3D"text-align:left;"><span style=3D"fon=
t-size:20px">Explain the attributes and processes that comprise an accounti=
ng information system and their interrelationship;</span><br>&nbsp;</li>=20
                          <li style=3D"text-align:left;"><span style=3D"fon=
t-size:20px">Describe the regulatory regime, standards, and frameworks that=
 serve as guides in financial accounting and preparation of financial state=
ments;</span><br>&nbsp;</li>=20
                          <li style=3D"text-align:left;"><span style=3D"fon=
t-size:20px">Illustrate the structure and contents of the statement of fina=
ncial position, statement of comprehensive income, and statement of cash fl=
ows and discuss their relationship</span><br>&nbsp;</li>=20
                          <li style=3D"text-align:left;"><span style=3D"fon=
t-size:20px">Demonstrate the contents and importance of the notes to financ=
ial statements;</span><br>&nbsp;</li>=20
                          <li style=3D"text-align:left;"><span style=3D"fon=
t-size:20px">Analyze the financial health of a business organization based =
on the financial statements.</span></li>=20
                         </ul> &nbsp;=20
                         <h2 style=3D"text-align:left;color:rgb(51,51,51);f=
ont-size:24px;font-family:sans-serif;margin-top:10px;margin-bottom:0px;"><s=
trong style=3D"color:#ff0000; font-size:24px">Outline of Topics</strong></h=
2> <strong style=3D"color:#cd1616; font-size:20px">1.&nbsp;&nbsp;&nbsp;Key =
Business Activities.</strong>=20
                         <br><span style=3D"font-size:20px">This explains h=
ow the business undertakes the financing, investing, and operating activiti=
es and the role of the managers on these activities.</span>=20
                         <br>=20
                         <br><strong style=3D"color:#cd1616; font-size:20px=
">2.&nbsp;&nbsp;&nbsp;The Financial Reporting Environment.&nbsp;</strong>=
=20
                         <br><span style=3D"font-size:20px">This covers the=
 current developments pertaining to the preparation of the financial statem=
ents as required by regulatory bodies.</span>=20
                         <br>=20
                         <br><strong style=3D"color:#cd1616; font-size:20px=
">3.&nbsp;&nbsp;&nbsp;The Structure and Contents of the Financial Statement=
s.</strong>=20
                         <br><span style=3D"font-size:20px">This covers the=
 classification of accounts as shown in the financial statements and the co=
ntents of the balance sheet, income statement, and statement of cash flows.=
</span>=20
                         <br>=20
                         <br><strong style=3D"color:#cd1616; font-size:20px=
">4.&nbsp;&nbsp;&nbsp;Financial Analytical Tools and Techniques</strong>=20
                         <ul>=20
                          <li style=3D"text-align:left;line-height:18px;"><=
span style=3D"font-size:20px">Liquidity</span></li>=20
                          <li style=3D"text-align:left;line-height:18px;"><=
span style=3D"font-size:20px">Asset management or activity</span></li>=20
                          <li style=3D"text-align:left;line-height:18px;"><=
span style=3D"font-size:20px">Leverage</span></li>=20
                          <li style=3D"text-align:left;line-height:18px;"><=
span style=3D"font-size:20px">Profitability</span></li>=20
                          <li style=3D"text-align:left;line-height:18px;"><=
span style=3D"font-size:20px">Marketability</span></li>=20
                         </ul> <strong style=3D"color:#cd1616; font-size:20=
px">5.&nbsp;&nbsp;&nbsp;Integrated Tools in Analyzing Business Performance<=
/strong>=20
                         <ul>=20
                          <li style=3D"text-align:left;line-height:18px;"><=
span style=3D"font-size:20px">Du Pont Method of Financial Analysis</span></=
li>=20
                          <li style=3D"text-align:left;line-height:18px;"><=
span style=3D"font-size:20px">Financial Leverage</span></li>=20
                         </ul> &nbsp;=20
                         <h2 style=3D"text-align:left;color:rgb(51,51,51);f=
ont-size:24px;font-family:sans-serif;margin-top:10px;margin-bottom:0px;"><s=
trong style=3D"color:#ff0000; font-size:24px">Target Participants</strong><=
/h2> <span style=3D"font-size:20px">Business owners and executives; manager=
s, officers, and staff performing the following functions: finance, account=
ing, marketing, operations, human resources, credit analysis and evaluation=
, purchasing, planning, supply chain, and investment management.</span>=20
                         <br>&nbsp;=20
                        </div> </td>=20
                      </tr>=20
                     </tbody>=20
                    </table></th>=20
                  </tr>=20
                 </tbody>=20
                </table> </td>=20
              </tr>=20
             </tbody>=20
            </table> </td>=20
          </tr>=20
         </tbody>=20
        </table>=20
        <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D"ma=
rgin:0px auto; width:100%">=20
         <tbody>=20
          <tr>=20
           <td style=3D"border-collapse:collapse; border-spacing:0px; borde=
r:0px; width:100%" valign=3D"top">=20
            <table align=3D"center" border=3D"0" cellpadding=3D"0" cellspac=
ing=3D"0" style=3D"margin:0px auto; table-layout:fixed; width:600px">=20
             <tbody>=20
              <tr>=20
               <td style=3D"border-collapse:collapse; border-spacing:0px; b=
order:0px transparent; padding:0px">=20
                <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" sty=
le=3D"table-layout:fixed; width:100%">=20
                 <tbody>=20
                  <tr>=20
                   <th style=3D"width:600px;padding:0px;border:0px transpar=
ent;font-weight:normal;text-align:left;border-spacing:0px;border-collapse:c=
ollapse;vertical-align:top;">=20
                    <table cellpadding=3D"0" cellspacing=3D"0" style=3D"wid=
th:100%">=20
                     <tbody>=20
                      <tr>=20
                       <td style=3D"border-collapse:collapse; border-spacin=
g:0px; border:0px">=20
                        <div style=3D"padding:0px;border-width:0px;border-s=
tyle:none;display:block;color:rgb(51,51,51);font-family:sans-serif;font-siz=
e:16px;text-align:center;"> <strong style=3D"font-size:24px">Featured Speak=
er:</strong>=20
                         <br><strong style=3D"color:#0d04f5; font-size:24px=
">DR. RUFO MENDOZA</strong>=20
                         <br><span style=3D"font-size:20px"><strong style=
=3D"color:#fc0505; font-family:sans-serif; font-size:24px"><em>Former Vice-=
Chair</em></strong><br><strong style=3D"color:#fc0505; font-family:sans-ser=
if; font-size:24px"><em>Professional Regulatory Board of Accountancy</em></=
strong></span>=20
                        </div> </td>=20
                      </tr>=20
                     </tbody>=20
                    </table>=20
                    <table cellpadding=3D"0" cellspacing=3D"0" style=3D"wid=
th:100%">=20
                     <tbody>=20
                      <tr>=20
                       <td style=3D"border-collapse:collapse; border-spacin=
g:0px; border:0px">=20
                        <div style=3D"padding:0px;border-width:0px;border-s=
tyle:none;display:block;color:rgb(51,51,51);font-family:sans-serif;font-siz=
e:16px;text-align:left;">=20
                         <ul>=20
                          <li style=3D"text-align:left;"><span style=3D"fon=
t-size:20px">Dr. Rufo R. Mendoza was a member of the Professional<br>Regula=
tory Board of Accountancy for seven years, where he was the Vice-Chair for =
three and a half years. He was also the Chair of the PRC=E2=80=99s Continui=
ng Professional Development Council for Accountancy for five years. In his =
tenure in the BOA, he represented the country in the ASEAN Meetings of Prof=
essional Regulatory Authorities for the Mutual Recognition Arrangement on A=
ccountancy Services. He was also the country's delegate to the APEC Senior =
Officials Meeting in Accounting Services. He was PICPA=E2=80=99s national a=
wardee as Outstanding CPA in Professional Development in 2008 and Outstandi=
ng CPA in Government Service in 2010.</span></li>=20
                          <li style=3D"text-align:left;margin-top:0px;margi=
n-bottom:0px;"><span style=3D"font-size:20px">He has more than 20 years of =
experience in external audit and internal audit of private businesses. He h=
as 15 years of extensive experience in consulting with international develo=
pment organizations in the area of public financial management that covers =
the internal control system, risk management, and internal audit. He was Co=
nsultant at World Bank, UNDP, European Commission, Australian Agency for In=
ternational Development, and United States Agency for International Develop=
ment.</span></li>=20
                          <li style=3D"text-align:left;"><span style=3D"fon=
t-size:20px">He has a master=E2=80=99s degree in development management and=
 a Ph.D. in community development and agribusiness management both from the=
 University of the Philippines Los Ba=C3=B1os, where he was awarded members=
hip in three international honor societies.</span></li>=20
                          <li style=3D"text-align:left;"><span style=3D"fon=
t-size:20px">He taught in the graduate school of leading universities in th=
e Philippines, including the Asian Institute of Management, Ateneo de Manil=
a University's School of Government, UP Open University, University of Phil=
ippine Los Ba=C3=B1os, and De La Salle Lipa.</span></li>=20
                          <li style=3D"text-align:left;"><span style=3D"fon=
t-size:20px">Currently, he is a National Capacity Development Expert at the=
 Asian Development Bank.</span></li>=20
                          <li style=3D"text-align:left;">&nbsp;=20
                           <table border=3D"0" cellpadding=3D"0" cellspacin=
g=3D"0" style=3D"color:#222222; font-size:small; width:600px">=20
                            <tbody>=20
                             <tr>=20
                              <td style=3D"border-collapse:collapse; border=
-spacing:0px; border:0px none; padding-bottom:10px; padding-top:10px">=20
                               <table align=3D"center" border=3D"0" cellpad=
ding=3D"0" cellspacing=3D"0" style=3D"margin:0px auto; width:600px">=20
                                <tbody>=20
                                 <tr>=20
                                  <td style=3D"border-collapse:collapse; bo=
rder-spacing:0px; border-style:none none solid; border-width:0px 0px 1px; f=
ont-size:0px; line-height:0px"> &nbsp; </td>=20
                                 </tr>=20
                                </tbody>=20
                               </table> </td>=20
                             </tr>=20
                            </tbody>=20
                           </table>=20
                           <table border=3D"0" cellpadding=3D"0" cellspacin=
g=3D"0" style=3D"background:transparent; color:#222222; font-size:small; ov=
erflow:hidden; width:600px">=20
                            <tbody>=20
                             <tr>=20
                              <td style=3D"border-collapse:collapse; border=
-spacing:0px; border:0px none; padding:15px 0px 25px">=20
                               <div style=3D"font-size:13px;color:rgb(80, 0=
, 80);">=20
                                <div style=3D"min-width:320px;max-width:500=
px;margin:0px auto;width:500px;">=20
                                 <div style=3D"border-collapse:collapse;dis=
play:table;width:500px;">=20
                                  <div style=3D"min-width:320px;max-width:5=
00px;display:table-cell;vertical-align:top;width:500px;">=20
                                   <div style=3D"width:500px;">=20
                                    <div style=3D"border-width:0px;border-s=
tyle:solid;padding:5px 0px;">=20
                                     <div style=3D"font-family: Georgia, Ti=
mes, &quot;New serif&quot;; line-height: 24px; padding: 10px;">=20
                                      <div style=3D"line-height: 24px;">=20
                                       <div style=3D"color:rgb(34, 34, 34);=
font-size:small;font-family:Roboto, RobotoDraft, Helvetica, Arial, sans-ser=
if;">=20
                                        <div style=3D"min-width:320px;max-w=
idth:500px;margin:0px auto;width:500px;">=20
                                         <div style=3D"border-collapse:coll=
apse;display:table;width:500px;">=20
                                          <div style=3D"min-width:320px;max=
-width:500px;display:table-cell;vertical-align:top;width:500px;">=20
                                           <div style=3D"width:500px;">=20
                                            <div style=3D"border-width:0px;=
border-style:solid;padding:5px 0px;">=20
                                             <div style=3D"line-height: 24p=
x; padding: 10px;">=20
                                              <div style=3D"line-height: 24=
px;">=20
                                               <h2 style=3D"color:rgb(34, 3=
4, 34);font-family:sans-serif;text-align:center;font-size:24px;margin-top:1=
0px;margin-bottom:0px;"><span style=3D"color:#500050"><span style=3D"color:=
#ff0000"><u>REGISTRATION PER PAX</u></span></span></h2>=20
                                               <div>
                                                 &nbsp;=20
                                               </div>=20
                                               <h2 style=3D"font-family:san=
s-serif;color:rgb(51, 51, 51);font-size:24px;text-align:center;margin-top:0=
px;margin-bottom:0px;"><span style=3D"font-family:arial black,gadget,sans-s=
erif"><span style=3D"color:#ff0000">Understanding Financial Statements&nbsp=
;</span></span></h2>=20
                                               <h2 style=3D"font-family:san=
s-serif;color:rgb(51, 51, 51);font-size:24px;text-align:center;margin-top:0=
px;margin-bottom:0px;">ANALYZING FINANCIAL POSITION AND PERFORMANCE</h2>=20
                                               <h2 style=3D"font-family: sa=
ns-serif; color: rgb(51, 51, 51); font-size: 24px; margin-top: 0px; margin-=
bottom: 0px; text-align: center;"><strong style=3D"color:#000000; font-size=
:20px">February 29, 2024</strong></h2>=20
                                               <div style=3D"font-weight: 4=
00; font-size: 16px; text-align: center;"> <strong style=3D"color:#000000; =
font-size:20px">2:00pm - 5:00pm</strong>=20
                                               </div>=20
                                               <div style=3D"color: rgb(34,=
 34, 34); font-size: small; font-weight: 400; text-align: center;"> <span s=
tyle=3D"font-size:20px"><strong>*LIVE VIA ZOOM*</strong></span>=20
                                               </div>=20
                                               <div style=3D"line-height: 2=
4px; text-align: center;"> <strong>&nbsp;&nbsp;<span style=3D"background-co=
lor:transparent"><span style=3D"font-size:large"><span style=3D"font-family=
:georgia,times,new serif"><span style=3D"color:#ff0000">REGISTRATION&nbsp;<=
/span></span></span></span><span style=3D"background-color:transparent"><sp=
an style=3D"font-size:large"><span style=3D"font-family:georgia,times,new s=
erif"><span style=3D"color:#ff0000">LINK</span></span></span></span><span s=
tyle=3D"font-size:24px"><span style=3D"background-color:transparent"><span =
style=3D"font-family:sans-serif"><span style=3D"color:#ff0000"><span style=
=3D"background-color:inherit"><span style=3D"background-color:inherit">:</s=
pan></span></span></span></span></span></strong>=20
                                               </div>=20
                                               <h2 style=3D"font-family:san=
s-serif;font-size:24px;text-align:center;margin-top:0px;margin-bottom:0px;"=
><span style=3D"font-weight:400"><span style=3D"font-size:15px"><span style=
=3D"background-color:transparent"><span style=3D"font-family:georgia,times,=
new serif"><span style=3D"color:#555555"><strong><span style=3D"font-size:l=
arge"><span style=3D"color:#0000ff"><a href=3D"https://mail5.enewspusher.co=
m/da/daecs?token=3DiwFQZRzXFVotLTAD%2FFZIe85SAoaiCxKAF9g6L4P2jj7paAZzq6p4lZ=
O4VwI%2F4YZzjUGWxLXBa6liZSi40y3v8NoqsFYmQZ2tv0b8r6UtLPu%2FSpov6aWTGF9Imtdd4=
Do8aZNOcoNAnGyYcYvcE2QAnHxyB2ngWzuy%2BRA8S%2FRcqz4H0oAZVv%2B%2B2nVIDaHNSWmU=
vQRHQMVzVbHcpFSkFDFwAQifXocPyI6MZR8eZKI%2BgT6%2Bld%2FiZhBxnA%3D%3D" rel=3D"=
noreferrer noopener" target=3D"_blank">https://form.jotform.com/<wbr>233372=
089066460</a></span></span></strong></span></span></span></span></span></h2=
>=20
                                               <div>
                                                 &nbsp;=20
                                               </div>=20
                                               <div>=20
                                                <h2 style=3D"font-family:sa=
ns-serif;text-align:center;font-size:24px;margin-top:10px;margin-bottom:0px=
;"><span style=3D"color:#ff0000"><u>ONLINE PER PAX</u></span></h2>=20
                                               </div>=20
                                              </div>=20
                                             </div>=20
                                            </div>=20
                                           </div>=20
                                          </div>=20
                                         </div>=20
                                        </div>=20
                                       </div>=20
                                       <div style=3D"color: rgb(85, 85, 85)=
; font-size: small; font-family: Arial, Helvetica, sans-serif; line-height:=
 15px; padding: 10px;">=20
                                        <div style=3D"line-height: 14px; fo=
nt-size: 12px;">=20
                                         <div style=3D"font-size: 14px; lin=
e-height: 16px; text-align: center;"> <strong style=3D"color:#222222; font-=
family:Calibri,sans-serif; font-size:14pt"><span style=3D"color:#ff0000">Re=
gular Rate Php 1,699.00 + VAT starting FEB 23,</span></strong><strong style=
=3D"color:#222222; font-family:Calibri,sans-serif; font-size:14pt"><span st=
yle=3D"color:#ff0000">&nbsp;2024</span></strong>=20
                                         </div>=20
                                        </div>=20
                                       </div>=20
                                       <div align=3D"center" style=3D"color=
: rgb(34, 34, 34); font-size: 11pt; margin: 0cm 0cm 8pt; line-height: 18px;=
 font-family: Calibri, sans-serif;"> <span style=3D"font-size:14pt"><strong=
><span style=3D"color:#ff0000">Early Bird Rate Php 1,399.00 + VAT until&nbs=
p;</span></strong></span>&nbsp; &nbsp;<strong style=3D"font-size:14pt"><spa=
n style=3D"color:#ff0000">FEB 22</span></strong><strong style=3D"font-size:=
14pt"><span style=3D"color:#ff0000">,&nbsp;</span></strong><strong style=3D=
"font-size:14pt"><span style=3D"color:#ff0000">2024</span></strong>=20
                                       </div>=20
                                       <div align=3D"center" style=3D"color=
: rgb(34, 34, 34); font-size: 11pt; margin: 0cm 0cm 8pt; line-height: 18px;=
 font-family: Calibri, sans-serif;"> <span style=3D"font-size:14pt"><strong=
><span style=3D"color:#ff0000">Group Rate Php 1,299.00 + VAT per pax for 5 =
=E2=80=93 14 pax</span></strong></span>=20
                                       </div>=20
                                       <div style=3D"color: rgb(34, 34, 34)=
; font-size: small; font-family: Arial, Helvetica, sans-serif; text-align: =
center; line-height: 15px;">
                                         &nbsp;=20
                                       </div>=20
                                       <div align=3D"center" style=3D"color=
: rgb(34, 34, 34); font-size: 11pt; margin: 0cm 0cm 8pt; line-height: 18px;=
 font-family: Calibri, sans-serif;"> <span style=3D"font-size:14pt"><strong=
><span style=3D"color:#ff0000">Super Group Rate Php 1,099.00 + VAT per pax =
for 15 or more pax</span></strong></span>=20
                                       </div>=20
                                       <div align=3D"center" style=3D"margi=
n: 0cm 0cm 8pt; line-height: 18px; font-family: Calibri, sans-serif;"> <spa=
n style=3D"color:#ff0000"><span style=3D"font-size:18.6667px"><strong>BIRTH=
DAY MONTH PROMO - ONE (1) FREE SEAT Register within Your Birthday Month wit=
h at least&nbsp;2 paid pax @Php1,699.00</strong></span></span><strong style=
=3D"color:#222222; font-size:18.6667px"><span style=3D"color:#ff0000">+ VAT=
&nbsp;</span></strong><strong style=3D"color:#222222; font-size:18.6667px">=
<span style=3D"color:#ff0000">per pax&nbsp;</span></strong><strong style=3D=
"color:#222222; font-size:18.6667px"><span style=3D"color:#ff0000">Must Pre=
sent proof of date birth</span></strong>=20
                                       </div>=20
                                       <div align=3D"center" style=3D"margi=
n: 0cm 0cm 8pt; line-height: 15px; font-family: Calibri, sans-serif;"> <str=
ong style=3D"color:#222222; font-size:18.6667px"><span style=3D"color:#ff00=
00">JOIN NOW PAY LATER PROMO - After 30 Days from the date of the Mastercla=
ss&nbsp;<a class=3D"gmail_plusreply" contenteditable=3D"false" id=3D"m_2077=
038785047808294m_113883063197292481m_3539933218767347086m_-3621773549479330=
394m_2404260964293064786m_-4830443689257051615m_-2390217678032805476m_13204=
67170204662062m_-8859158302139931932plusReplyChip-2">@</a></span></strong><=
strong style=3D"color:#222222; font-size:18.6667px"><span style=3D"color:#f=
f0000">Php1,899.00&nbsp;</span></strong><strong style=3D"color:#222222; fon=
t-size:18.6667px"><span style=3D"color:#ff0000">+ VAT&nbsp;</span></strong>=
<strong style=3D"color:#222222; font-size:18.6667px"><span style=3D"color:#=
ff0000">per pax</span></strong>=20
                                       </div>=20
                                       <div align=3D"center" style=3D"margi=
n: 0cm 0cm 8pt; line-height: 15px; font-family: Calibri, sans-serif;">
                                         &nbsp;=20
                                       </div>=20
                                       <div style=3D"color: rgb(85, 85, 85)=
; font-size: 14px; font-family: Arial, Helvetica, sans-serif; text-align: c=
enter; line-height: 16px;"> <span style=3D"color:#000000"><em><strong>Inclu=
sive of the Webinar Session, Presentation Materials and the Digital Certifi=
cate</strong></em></span>=20
                                       </div>=20
                                      </div>=20
                                     </div>=20
                                    </div>=20
                                   </div>=20
                                  </div>=20
                                 </div>=20
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                               </div>=20
                               <div style=3D"font-family:Arial, Helvetica, =
sans-serif;">
                                 &nbsp;=20
                               </div>=20
                               <div style=3D"font-size:13px;color:rgb(80, 0=
, 80);">=20
                                <div style=3D"min-width:320px;max-width:500=
px;margin:0px auto;width:500px;">=20
                                 <div style=3D"border-collapse:collapse;dis=
play:table;width:500px;">=20
                                  <div style=3D"min-width:320px;max-width:5=
00px;display:table-cell;vertical-align:top;width:500px;">=20
                                   <div style=3D"width:500px;">=20
                                    <div style=3D"border-width:0px;border-s=
tyle:solid;padding:5px 0px;">=20
                                     <div align=3D"center" style=3D"padding=
:10px;">=20
                                      <table align=3D"center" border=3D"0" =
cellpadding=3D"0" cellspacing=3D"0" style=3D"border-collapse:collapse; bord=
er-spacing:0px; border-top:2px solid #e10d0d; table-layout:fixed; vertical-=
align:top; width:480px">=20
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=20
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=20
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                                      <h2 style=3D"font-size:24px;color:rgb=
(51, 51, 51);margin-top:0px;margin-bottom:0px;"><span style=3D"color:#ff000=
0">ATTENTION TO MS. JHIE</span></h2>=20
                                      <div style=3D"color:rgb(34, 34, 34);f=
ont-size:small;font-weight:400;">=20
                                       <div style=3D"font-size:13px;color:r=
gb(0, 0, 0);padding:0px;"> <span style=3D"font-size:14px"><span style=3D"co=
lor:#0000ff"><span style=3D"color:#000000"><span style=3D"font-family:arial=
,sans-serif"><span style=3D"color:#0000ff"><span style=3D"background-color:=
inherit"><span style=3D"background-color:inherit"><a href=3D"https://mail5.=
enewspusher.com/da/daecs?token=3DSrWo7%2FbswQ67MCsKQzlfcYOaWdRlS9E3BIkzC%2F=
XvjL8yOMKX7CljkrDIMBwIK4eQjUGWxLXBa6liZSi40y3v8NoqsFYmQZ2tv0b8r6UtLPu%2FSpo=
v6aWTGF9Imtdd4Do8aZNOcoNAnGyYcYvcE2QAnHxyB2ngWzuy%2BRA8S%2FRcqz4H0oAZVv%2B%=
2B2nVIDaHNSWmUvQRHQMVzVbHcpFSkFDFwAQifXocPyI6MZR8eZKI%2BgT6%2Bld%2FiZhBxnA%=
3D%3D" rel=3D"noreferrer noopener" style=3D"color:rgb(0, 0, 255);text-decor=
ation-line:none;" target=3D"_blank"><img align=3D"left" src=3D"https://ci3.=
googleusercontent.com/meips/ADKq_NZ1n8saSpjr8VccnWLjUnjnAqWL1sjN4ngc1It2AUx=
rkINedRdrTu70HeEeOhUIMMkTtMHfldLZQ8BRRb5-WNi1x-9-az4qHSR01nuD4ypAi8FyBiC2UY=
AC7nrE4s1qDW0ej44ylr8BdzBdhJQwnn-NRQ=3Ds0-d-e1-ft#http://staticapp.icpsc.co=
m/icp/resources/mogile/1246552/412de04e50ce20f6366e4ad231ea542d.gif" style=
=3D"border-style:solid; border-width:0px; display:block; max-width:582px; u=
ser-select:none" unselectable=3D"on" width=3D"250"></a></span></span></span=
></span></span></span></span>=20
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gb(0, 0, 0);padding:0px;">
                                         &nbsp;=20
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                                       <div style=3D"font-size:13px;color:r=
gb(0, 0, 0);padding:0px;"> <span style=3D"color:#0000ff"><span style=3D"bac=
kground-color:transparent"><span style=3D"font-size:small"><span style=3D"c=
olor:#000000"><em><strong><span style=3D"font-family:arial,helvetica,sans-s=
erif">For More Details,</span></strong></em></span></span></span></span><sp=
an style=3D"color:#0000ff"><span style=3D"background-color:transparent"><sp=
an style=3D"font-size:small"><span style=3D"color:#000000"><em><strong><spa=
n style=3D"font-family:arial,helvetica,sans-serif">&nbsp;Inquiry or</span><=
/strong></em></span></span></span></span>=20
                                       </div>=20
                                       <div style=3D"font-size:13px;color:r=
gb(0, 0, 0);padding:0px;"> <span style=3D"color:#0000ff"><span style=3D"col=
or:#000000"><em><strong><span style=3D"font-family:arial,helvetica,sans-ser=
if"><span style=3D"font-size:small"><span style=3D"background-color:inherit=
"><span style=3D"background-color:inherit">Reservation Please Call Us On:</=
span></span></span></span></strong></em></span></span>=20
                                       </div>=20
                                       <div style=3D"font-size:13px;color:r=
gb(0, 0, 0);"> <strong style=3D"text-align:left"><span style=3D"font-size:s=
mall">Ms. Jhie&nbsp;</span></strong>=20
                                       </div>=20
                                       <div style=3D"font-size:13px;color:r=
gb(0, 0, 0);"> <span style=3D"font-size:small"><strong><span style=3D"color=
:red">Marketing Officer</span></strong></span>=20
                                       </div>=20
                                       <div style=3D"font-size:13px;color:r=
gb(0, 0, 0);"> <span style=3D"font-size:small"><strong>Tele Fax:</strong><s=
trong>&nbsp;8470-1057</strong></span>=20
                                       </div>=20
                                       <div style=3D"font-size:13px;color:r=
gb(0, 0, 0);"> <span style=3D"font-size:small">&nbsp;<strong>or Call/Text:<=
/strong></span><strong><span style=3D"font-size:small">&nbsp;0906-4798186&n=
bsp;</span></strong>&nbsp;=20
                                       </div>=20
                                       <div style=3D"font-size:13px;color:r=
gb(0, 0, 0);"> <strong style=3D"font-family:arial,sans-serif"><span style=
=3D"font-size:small"><span style=3D"font-family:cambria,serif">Visit my FB =
PAGE @jhie.trainin</span><span style=3D"font-family:cambria,serif">g</span>=
</span></strong>=20
                                       </div>=20
                                      </div>=20
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00%; border-collapse: collapse;">=20
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er-collapse: collapse;">=20
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family: Arial, sans-serif; font-size: 12px; line-height: 16px; mso-line-hei=
ght-rule: exactly;" class=3D"unsubscribe"><a href=3D"https://mail5.enewspus=
her.com/da/umls?token=3Dp3RN6YhKkiQPWZVQD9pFsUNhOTnVIZ3poHN7UpTvK0nanSu%2Fs=
O8uWFAXqgwJlTJOsQMGnIg2%2BpmD0Q3pJm12wWbZvuMUQCRIYCOXU%2BFi0qiZlCNHSy4PIbIt=
bnUU8C3FqTLtb7x5%2BtkAbXJ%2BOA9VLg%3D%3D&amp;lang=3Den" target=3D"_blank" s=
tyle=3D"text-decoration: underline; color: #555555;">Unsubscribe</a></td>=
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