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Date: Fri, 2 Aug 2024 10:23:59 +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.baf8279b-830a-4ca2-8194-222b4dd3b821.1722565439154@promo-email.com>
Subject: Preparing and Understanding Cash Flow Statements Aug 29
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   MAKING CASH FORECAST TO ENABLE SHORT TERM PLANNING
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                        <li><strong style=3D"font-size:11pt"><span style=3D=
"font-family:cambria,serif"><span style=3D"font-size:12pt">* Job Evaluation=
 and Design of Salary Structure =E2=80=93 Aug 20&nbsp;</span></span></stron=
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"><span style=3D"font-size:12pt">Reg. Link&nbsp;&nbsp;</span></span></stron=
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ol and Fraud Prevention =E2=80=93 Aug 22</span></span></strong><strong styl=
e=3D"font-size:11pt"><span style=3D"font-family:cambria,serif"><span style=
=3D"font-size:12pt">&nbsp;Reg. Link&nbsp; &nbsp;</span></span></strong><spa=
n style=3D"font-weight:normal"><span style=3D"background-color:transparent"=
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le.com/url?q=3Dhttps://form.jotform.com/241571767540460&amp;source=3Dgmail&=
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pRda%252Bld%252FiZhBxnA%253D%253D" style=3D"color:blue;" target=3D"_blank">=
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                        <li><strong style=3D"font-size:11pt"><span style=3D=
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holding Taxes =E2=80=93 Aug 23 AM&nbsp;</span></span></strong><strong style=
=3D"font-size:11pt"><span style=3D"font-family:cambria,serif"><span style=
=3D"font-size:12pt">Reg. Link&nbsp;&nbsp;</span></span></strong><span style=
=3D"font-weight:normal"><span style=3D"background-color:transparent"><span =
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ItK%252BCZ8HpYpMwV9Imtdd4Do8aZNOcoNAnGyYcYvcE2QAnHxyB2ngWzuy%252BRA8S%252FR=
cqz4H0oAZVv%252B%252B2nVIDaHNSWmUvQRHQMVzVbHcpFSkFDFwAY5UTwWs8wqd%252FaosMh=
20I3u%252Bld%252FiZhBxnA%253D%253D" style=3D"color:blue;" target=3D"_blank"=
><span style=3D"font-family:cambria,serif"><span style=3D"font-size:12pt">h=
ttps://form.jotform.<wbr>com/241572482561458</span></span></a></span></span=
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                        <li><strong style=3D"font-size:11pt"><span style=3D=
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adership Supervision =E2=80=93 Aug 23 PM&nbsp;</span></span></strong><stron=
g style=3D"font-size:11pt"><span style=3D"font-family:cambria,serif"><span =
style=3D"font-size:12pt">Reg. Link&nbsp;&nbsp;</span></span></strong><span =
style=3D"font-weight:normal"><span style=3D"background-color:transparent"><=
span style=3D"font-size:11pt"><a data-saferedirecturl=3D"https://www.google=
.com/url?q=3Dhttps://form.jotform.com/241571333605451&amp;source=3Dgmail&am=
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ize:12pt">https://form.jotform.<wbr>com/241571333605451</span></span></a></=
span></span></span></li>
                        <li><strong style=3D"font-size:11pt"><span style=3D=
"font-family:cambria,serif"><span style=3D"font-size:12pt">* Best Practices=
 in Warehouse Management =E2=80=93 Aug 27 AM&nbsp;</span></span></strong><s=
trong style=3D"font-size:11pt"><span style=3D"font-family:cambria,serif"><s=
pan style=3D"font-size:12pt">Reg. Link&nbsp; &nbsp;</span></span></strong><=
span style=3D"font-weight:normal"><span style=3D"background-color:transpare=
nt"><span style=3D"font-size:11pt"><a data-saferedirecturl=3D"https://www.g=
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wAWfTEm2F0rOnTkIYSPyj76S%252Bld%252FiZhBxnA%253D%253D" style=3D"color:blue;=
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pan></a></span></span></span></li>
                        <li><strong style=3D"font-size:11pt"><span style=3D=
"font-family:cambria,serif"><span style=3D"font-size:12pt">* Inventory Plan=
ning and Management =E2=80=93 Aug 27 PM&nbsp;</span></span></strong><strong=
 style=3D"font-size:11pt"><span style=3D"font-family:cambria,serif"><span s=
tyle=3D"font-size:12pt">Reg. Link&nbsp;&nbsp;</span></span></strong><span s=
tyle=3D"font-weight:normal"><span style=3D"background-color:transparent"><s=
pan style=3D"font-size:11pt"><a data-saferedirecturl=3D"https://www.google.=
com/url?q=3Dhttps://form.jotform.com/241572077920457&amp;source=3Dgmail&amp=
;ust=3D1722645240324000&amp;usg=3DAOvVaw1bepj_ddKK1vdbHA00kZYL" href=3D"htt=
ps://mta.promo-email.com/da/daecs?token=3DjbP1tx2hm%252FrEKAHpe%252FAiH8cOC=
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GpwoItK%252BCZ8HpYpMwV9Imtdd4Do8aZNOcoNAnGyYcYvcE2QAnHxyB2ngWzuy%252BRA8S%2=
52FRcqz4H0oAZVv%252B%252B2nVIDaHNSWmUvQRHQMVzVbHcpFSkFDFwAZVduwko9x99IlseQa=
vnDsS%252Bld%252FiZhBxnA%253D%253D" style=3D"color:blue;" target=3D"_blank"=
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ttps://form.jotform.<wbr>com/241572077920457</span></span></a></span></span=
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                        <li><strong style=3D"font-size:11pt"><span style=3D=
"font-family:cambria,serif"><span style=3D"font-size:12pt">* Compliance wit=
h SSS, PhilHealth PAGIBIG and DOLE Regulations =E2=80=93 Aug 28&nbsp;</span=
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nd-color:transparent"><span style=3D"font-size:11pt"><a data-saferedirectur=
l=3D"https://www.google.com/url?q=3Dhttps://form.jotform.com/24157262056545=
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cwBva_amL0x" href=3D"https://mta.promo-email.com/da/daecs?token=3DWD2jGhX1y=
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EQTMDtnLMrgpvHGLIQQz14mGUBSWHON1GpwoItK%252BCZ8HpYpMwV9Imtdd4Do8aZNOcoNAnGy=
YcYvcE2QAnHxyB2ngWzuy%252BRA8S%252FRcqz4H0oAZVv%252B%252B2nVIDaHNSWmUvQRHQM=
VzVbHcpFSkFDFwAWmvX9TbfA%252BAnprhJbEgJYi%252Bld%252FiZhBxnA%253D%253D" sty=
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if"><span style=3D"font-size:12pt">https://form.jotform.<wbr>com/2415726205=
65456</span></span></a></span></span></span></li>
                        <li><strong style=3D"font-size:11pt"><span style=3D=
"font-family:cambria,serif"><span style=3D"font-size:12pt">* Preparing and =
Understanding Cash Flow Statements =E2=80=93 Aug 29&nbsp;</span></span></st=
rong><strong style=3D"font-size:11pt"><span style=3D"font-family:cambria,se=
rif"><span style=3D"font-size:12pt">Reg. Link&nbsp;&nbsp;</span></span></st=
rong><span style=3D"font-weight:normal"><span style=3D"background-color:tra=
nsparent"><span style=3D"font-size:11pt"><a data-saferedirecturl=3D"https:/=
/www.google.com/url?q=3Dhttps://form.jotform.com/241572516455458&amp;source=
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14mGUBSWHON1GpwoItK%252BCZ8HpYpMwV9Imtdd4Do8aZNOcoNAnGyYcYvcE2QAnHxyB2ngWzu=
y%252BRA8S%252FRcqz4H0oAZVv%252B%252B2nVIDaHNSWmUvQRHQMVzVbHcpFSkFDFwASFkR%=
252B8Hmd0iNeVgw3PpS7C%252Bld%252FiZhBxnA%253D%253D" style=3D"color:blue;" t=
arget=3D"_blank"><span style=3D"font-family:cambria,serif"><span style=3D"f=
ont-size:12pt">https://form.jotform.<wbr>com/241572516455458</span></span><=
/a></span></span></span></li>
                        <li><strong style=3D"font-size:11pt"><span style=3D=
"font-family:cambria,serif"><span style=3D"font-size:12pt">* Personality De=
velopment and Image Management =E2=80=93 Aug 30 AM&nbsp;</span></span></str=
ong><strong style=3D"font-size:11pt"><span style=3D"font-family:cambria,ser=
if"><span style=3D"font-size:12pt">Reg. Link&nbsp;&nbsp;</span></span></str=
ong><span style=3D"font-weight:normal"><span style=3D"background-color:tran=
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uNXcgAUOeeWuDa6nQFI31Z51mQbXMNn2ZO4VwI%252F4YZzmk3CEQTMDtnLMrgpvHGLIQQz14mG=
UBSWHON1GpwoItK%252BCZ8HpYpMwV9Imtdd4Do8aZNOcoNAnGyYcYvcE2QAnHxyB2ngWzuy%25=
2BRA8S%252FRcqz4H0oAZVv%252B%252B2nVIDaHNSWmUvQRHQMVzVbHcpFSkFDFwAWtGIzWQEc=
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n></span></span></li>
                        <li><strong style=3D"font-size:11pt"><span style=3D=
"font-family:cambria,serif"><span style=3D"font-size:12pt">* Advanced Prese=
ntation Techniques =E2=80=93 Aug 30 PM&nbsp;</span></span></strong><strong =
style=3D"font-size:11pt"><span style=3D"font-family:cambria,serif"><span st=
yle=3D"font-size:12pt">Reg. Link&nbsp;&nbsp;</span></span></strong><span st=
yle=3D"font-weight:normal"><span style=3D"background-color:transparent"><sp=
an style=3D"font-size:11pt"><a data-saferedirecturl=3D"https://www.google.c=
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BSWHON1GpwoItK%252BCZ8HpYpMwV9Imtdd4Do8aZNOcoNAnGyYcYvcE2QAnHxyB2ngWzuy%252=
BRA8S%252FRcqz4H0oAZVv%252B%252B2nVIDaHNSWmUvQRHQMVzVbHcpFSkFDFwAbtIlH4B8Kl=
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span></span></span>&nbsp;&nbsp;</li>
                       </ol></th>
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    </tbody>
   </table>
   <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D"margin:=
0px auto; width:100%">
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     <tr>
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; width:100%" valign=3D"top">
       <table align=3D"center" border=3D"0" cellpadding=3D"0" cellspacing=
=3D"0" style=3D"background-color:#ffffff; margin:0px auto; table-layout:fix=
ed; width:600px">
        <tbody>
         <tr>
          <td style=3D"background-color:#ffffff; border-collapse:collapse; =
border-spacing:0px; border:0px transparent; padding:0px">
           <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D=
"table-layout:fixed; width:100%">
            <tbody>
             <tr>
              <th style=3D"width:600px;padding:0px;border:0px transparent;f=
ont-weight:normal;text-align:left;border-spacing:0px;border-collapse:collap=
se;vertical-align:top;">
               <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" styl=
e=3D"overflow:hidden; width:100%">
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; border:0px; padding:0px 0px 20px">
                   <table align=3D"center" border=3D"0" cellpadding=3D"0" c=
ellspacing=3D"0" style=3D"margin:auto">
                    <tbody>
                     <tr>
                      <th style=3D"display:block;border:0px transparent;bor=
der-spacing:0px;border-collapse:collapse;"><img border=3D"0" height=3D"auto=
" src=3D"https://ci3.googleusercontent.com/meips/ADKq_Nbj2yZetmN5T4lGK6Tcrw=
ihcYD3sWUlx3_rJvCMmIooRtrwArEj_Tpjni3HNGQFiY-MsQH2PCJcJ9SraPB9J3gQd3vFYMZh1=
nzBn_19VNO0PMo2s09pVKhRK9-cqyBVupJkQkoTEEtsa-l02CCeqozYdJg=3Ds0-d-e1-ft#htt=
ps://powermaxph.com/wp-content/uploads/2024/06/f650dcb0-21c5-4b3c-b0d5-eddb=
bdbb2a96-1.jpeg" style=3D"display:block; margin:auto; user-select:none" uns=
electable=3D"on" width=3D"600"></th>
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               </table>
               <div style=3D"clear:both;">
                &nbsp;
               </div>
               <table cellpadding=3D"0" cellspacing=3D"0" style=3D"width:10=
0%">
                <tbody>
                 <tr>
                  <td style=3D"border-collapse:collapse; border-spacing:0px=
; border:0px">
                   <div style=3D"padding:0px;border-width:0px;border-style:=
none;display:block;color:rgb(51,51,51);font-family:sans-serif;font-size:16p=
x;text-align:center;">
                    <span style=3D"font-size:24px"><span style=3D"font-fami=
ly:arial black,gadget,sans-serif"><span style=3D"color:#ff0000">Preparing &=
amp; Understanding</span></span></span>
                    <br><span style=3D"font-size:24px"><span style=3D"font-=
family:arial black,gadget,sans-serif"><span style=3D"color:#ff0000">Cash Fl=
ow Statements&nbsp;</span></span></span>
                   </div>
                   <div style=3D"padding:0px;border-width:0px;border-style:=
none;display:block;text-align:center;">
                    <span style=3D"font-size:large"><strong>MAKING CASH FOR=
ECAST TO ENABLE SHORT TERM PLANNING</strong></span>
                    <br><strong style=3D"color:#000000; font-family:sans-se=
rif; font-size:20px">August 29, 2024</strong>
                    <br><strong style=3D"color:#000000; font-family:sans-se=
rif; font-size:20px">2:00pm - 5:00pm</strong>
                   </div>
                   <div style=3D"padding:0px;border-width:0px;border-style:=
none;display:block;color:rgb(51,51,51);font-family:sans-serif;font-size:16p=
x;text-align:center;">
                    <strong style=3D"color:#000000; font-size:20px">*LIVE V=
IA ZOOM*</strong>
                   </div>
                   <div style=3D"padding:0px;border-width:0px;border-style:=
none;display:block;color:rgb(51,51,51);font-family:sans-serif;font-size:16p=
x;text-align:left;">
                    =EF=BB=BF
                   </div></td>
                 </tr>
                </tbody>
               </table>
               <table cellpadding=3D"0" cellspacing=3D"0" style=3D"width:10=
0%">
                <tbody>
                 <tr>
                  <td style=3D"border-collapse:collapse; border-spacing:0px=
; border:0px">
                   <div style=3D"padding:0px;border-width:0px;border-style:=
none;background-color:rgb(255,255,255);display:block;color:rgb(51,51,51);fo=
nt-family:sans-serif;font-size:16px;text-align:left;">
                    <strong style=3D"color:#ff0000; font-family:sans-serif;=
 font-size:24px">Introduction</strong>
                    <br><span style=3D"font-size:20px">This webinar provide=
s the basic foundation for preparing the statement of cash flows as one of =
the basic financial statements of a business. It offers an opportunity for =
the participants to clearly understand the sources and uses of cash and cas=
h equivalents as they are shown in the said statement.</span>
                    <br>
                    <br><span style=3D"font-size:20px">The statement of cas=
h flows is a source of key information that is useful in managing the cash,=
 which is the most liquid asset of a business. It acts as a bridge between =
the income statement and balance sheet by showing how money moved in and ou=
t of the business. It shows the details underlying the changes in cash and =
explains how the company managed its cash during the year.</span>
                    <br>
                    <br><span style=3D"font-size:20px">An understanding of =
the structure and contents of the statement of cash flows is essential not =
only for the accounting and finance people but also for those who are invol=
ved in operation, asset management, debt transactions, and sourcing funds. =
The webinar will use sample financial statements to illustrate the processe=
s in preparing the statement of cash flows.</span>
                    <br>
                    <br>
                    <br><strong style=3D"color:#ff0000; font-family:sans-se=
rif; font-size:24px">Course Outline</strong>
                    <br><strong style=3D"color:#cd1616; font-size:20px">1. =
An Integrative View of the Three Business Activities</strong>
                    <ul>
                     <li><span style=3D"font-size:20px">&nbsp;Financing Act=
ivities</span></li>
                     <li><span style=3D"font-size:20px">&nbsp;Investing Act=
ivities</span></li>
                     <li><span style=3D"font-size:20px">&nbsp;Operating Act=
ivities</span></li>
                    </ul>
                    <br><strong style=3D"color:#cd1616; font-size:20px">2. =
The Nature and Importance of the Statement of Cash Flows</strong>
                    <ul>
                     <li><span style=3D"font-size:20px">&nbsp;Purposes of t=
he Statement of Cash Flows</span></li>
                     <li><span style=3D"font-size:20px">&nbsp;Cash Flow Sta=
tement and its Relationship with Other Financial Statements</span></li>
                     <li><span style=3D"font-size:20px">&nbsp;The Statement=
 of Cash Flows and Cash Budgeting</span></li>
                    </ul>
                    <br><strong style=3D"color:#cd1616; font-size:20px">3. =
Preparing the Statement of Cash Flows</strong>
                    <ul>
                     <li><span style=3D"font-size:20px">&nbsp;The Concept o=
f Cash and Cash Equivalents</span></li>
                     <li><span style=3D"font-size:20px">&nbsp;Cash versus A=
ccrual Information</span></li>
                     <li><span style=3D"font-size:20px">&nbsp;Net Profit ve=
rsus Cash&nbsp;</span></li>
                     <li><span style=3D"font-size:20px">&nbsp;Direct and In=
direct Methods of Preparing the Statement of Cash Flows</span></li>
                    </ul>
                    <br><strong style=3D"color:#cd1616; font-size:20px">4. =
Illustrative Exercises in Preparing the Statement of Cash Flows</strong>
                    <br>
                    <br>
                    <br>
                    <br><strong style=3D"color:#ff0000; font-family:sans-se=
rif; font-size:24px">Target Participants</strong>
                    <br><span style=3D"font-size:20px">Bookkeepers, Account=
ing Staff, Accountants, Finance Officers, Finance Staff, Financial Analysts=
, Credit Analysts, Cashiers, Treasury Staff, Managers, Board of Directors, =
Business Owners, Auditors, Risk Officers, Compliance Officers, Investment A=
nalysts, Data Analysts, Planning Officers, Budget Officers, Budget Analysts=
, and Others.</span>
                   </div></td>
                 </tr>
                </tbody>
               </table></th>
             </tr>
            </tbody>
           </table></td>
         </tr>
        </tbody>
       </table></td>
     </tr>
    </tbody>
   </table>
   <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D"margin:=
0px auto; width:100%">
    <tbody>
     <tr>
      <td style=3D"border-collapse:collapse; border-spacing:0px; border:0px=
; width:100%" valign=3D"top">
       <table align=3D"center" border=3D"0" cellpadding=3D"0" cellspacing=
=3D"0" style=3D"background-color:#ffffff; margin:0px auto; table-layout:fix=
ed; width:600px">
        <tbody>
         <tr>
          <td style=3D"background-color:#ffffff; border-collapse:collapse; =
border-spacing:0px; border:0px transparent; padding:0px">
           <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D=
"table-layout:fixed; width:100%">
            <tbody>
             <tr>
              <th style=3D"width:600px;padding:0px;border:0px transparent;f=
ont-weight:normal;text-align:left;border-spacing:0px;border-collapse:collap=
se;vertical-align:top;">&nbsp;</th>
             </tr>
            </tbody>
           </table></td>
         </tr>
        </tbody>
       </table></td>
     </tr>
    </tbody>
   </table>
   <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D"margin:=
0px auto; width:100%">
    <tbody>
     <tr>
      <td style=3D"border-collapse:collapse; border-spacing:0px; border:0px=
; width:100%" valign=3D"top">
       <table align=3D"center" border=3D"0" cellpadding=3D"0" cellspacing=
=3D"0" style=3D"background-color:#ffffff; margin:0px auto; table-layout:fix=
ed; width:600px">
        <tbody>
         <tr>
          <td style=3D"background-color:#ffffff; border-collapse:collapse; =
border-spacing:0px; border:0px transparent; padding:0px">
           <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D=
"table-layout:fixed; width:100%">
            <tbody>
             <tr>
              <th style=3D"width:600px;padding:0px;border:0px transparent;f=
ont-weight:normal;text-align:left;border-spacing:0px;border-collapse:collap=
se;vertical-align:top;">
               <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" styl=
e=3D"width:100%">
                <tbody>
                 <tr>
                  <td style=3D"border-collapse:collapse; border-spacing:0px=
; border:0px; padding-bottom:10px; padding-top:10px">
                   <table align=3D"center" border=3D"0" cellpadding=3D"0" c=
ellspacing=3D"0" style=3D"margin:0px auto; width:100%">
                    <tbody>
                     <tr>
                      <td style=3D"border-collapse:collapse; border-color:c=
urrentcolor currentcolor #888888; border-spacing:0px; border-style:none non=
e solid; border-width:0px 0px 1px; font-size:0px; line-height:0px">&nbsp;</=
td>
                     </tr>
                    </tbody>
                   </table></td>
                 </tr>
                </tbody>
               </table>
               <table cellpadding=3D"0" cellspacing=3D"0" style=3D"width:10=
0%">
                <tbody>
                 <tr>
                  <td style=3D"border-collapse:collapse; border-spacing:0px=
; border:0px">
                   <div style=3D"padding:0px;border-width:0px;border-style:=
none;background-color:rgb(249,252,7);display:block;color:rgb(51,51,51);font=
-family:sans-serif;font-size:16px;text-align:center;">
                    <strong style=3D"font-size:18px">Featured Speaker:</str=
ong>
                    <br><strong style=3D"color:#2e07fc; font-size:24px">DR.=
 RUFO R. MENDOZA</strong>
                    <br><strong style=3D"color:#fc0505; font-family:sans-se=
rif; font-size:18px"><em>Former Vice-Chair of Regulatory Board of Accountan=
cy</em></strong>
                   </div></td>
                 </tr>
                </tbody>
               </table>
               <table cellpadding=3D"0" cellspacing=3D"0" style=3D"width:10=
0%">
                <tbody>
                 <tr>
                  <td style=3D"border-collapse:collapse; border-spacing:0px=
; border:0px">
                   <div style=3D"padding:0px;border-width:0px;border-style:=
none;display:block;color:rgb(51,51,51);font-family:sans-serif;font-size:16p=
x;text-align:left;">
                    <ul>
                     <li><span style=3D"font-size:20px">Dr. Rufo R. Mendoza=
 was a member of the Professional Regulatory 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 Continuing Professional Development Council=
 for Accountancy for five years. In his tenure in the BOA, he represented t=
he country in the ASEAN Meetings of Professional Regulatory Authorities for=
 the Mutual Recognition Arrangement on Accountancy Services. He was also th=
e country=E2=80=99s delegate to the APEC Senior Officials Meeting in Accoun=
ting Services. He was PICPA=E2=80=99s national awardee as Outstanding CPA i=
n Professional Development in 2008 and Outstanding CPA in Government Servic=
e in 2010.</span></li>
                     <li><span style=3D"font-size:20px">He has more than 20=
 years of experience in external audit and internal audit of private busine=
sses. He has 15 years of extensive experience in consulting with internatio=
nal development organizations in the area of public financial management th=
at covers the internal control system, risk management, and internal audit.=
 He was Consultant at World Bank, UNDP, European Commission, Australian Age=
ncy for International Development, and United States Agency for Internation=
al Development.</span></li>
                     <li><span style=3D"font-size:20px">He has a master=E2=
=80=99s degree in development management and a Ph.D. in community developme=
nt and agribusiness management both from the University of the Philippines =
Los Ba=C3=B1os, where he was awarded membership in three international hono=
r societies.</span></li>
                     <li><span style=3D"font-size:20px">He taught in the gr=
aduate school of leading universities in the Philippines, including the Asi=
an Institute of Management, Ateneo de Manila University=E2=80=99s School of=
 Government, UP Open University, University of Philippine Los Ba=C3=B1os, a=
nd De La Salle Lipa.</span></li>
                     <li><span style=3D"font-size:20px">Currently, he is a =
National Capacity Development Expert at the Asian Development Bank.</span><=
/li>
                    </ul>
                   </div></td>
                 </tr>
                </tbody>
               </table></th>
             </tr>
            </tbody>
           </table></td>
         </tr>
        </tbody>
       </table></td>
     </tr>
    </tbody>
   </table>
   <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D"margin:=
0px auto; width:100%">
    <tbody>
     <tr>
      <td style=3D"border-collapse:collapse; border-spacing:0px; border:0px=
; width:100%" valign=3D"top">
       <table align=3D"center" border=3D"0" cellpadding=3D"0" cellspacing=
=3D"0" style=3D"background-color:#ffffff; margin:0px auto; table-layout:fix=
ed; width:600px">
        <tbody>
         <tr>
          <td style=3D"background-color:#ffffff; border-collapse:collapse; =
border-spacing:0px; border:0px transparent; padding:0px">
           <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D=
"table-layout:fixed; width:100%">
            <tbody>
             <tr>
              <th style=3D"width:600px;padding:0px;border:0px transparent;f=
ont-weight:normal;text-align:left;border-spacing:0px;border-collapse:collap=
se;vertical-align:top;">
               <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" styl=
e=3D"background:transparent; overflow:hidden; width:100%">
                <tbody>
                 <tr>
                  <td style=3D"border-collapse:collapse; border-spacing:0px=
; border:0px; padding:25px 0px">
                   <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" =
style=3D"width:600px">
                    <tbody>
                     <tr>
                      <td style=3D"border-collapse:collapse; border-spacing=
:0px; border:0px none; padding-bottom:10px; padding-top:10px">
                       <table align=3D"center" border=3D"0" cellpadding=3D"=
0" cellspacing=3D"0" style=3D"margin:0px auto; width:600px">
                        <tbody>
                         <tr>
                          <td style=3D"border-collapse:collapse; border-col=
or:currentcolor currentcolor #888888; border-spacing:0px; border-style:none=
 none solid; border-width:0px 0px 1px; font-size:0px; line-height:0px">&nbs=
p;</td>
                         </tr>
                        </tbody>
                       </table></td>
                     </tr>
                    </tbody>
                   </table>
                   <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" =
style=3D"background:transparent; overflow:hidden; width:600px">
                    <tbody>
                     <tr>
                      <td style=3D"border-collapse:collapse; border-spacing=
:0px; border:0px none; padding:15px 0px 25px">
                       <div style=3D"font-size:13px;color:rgb(80,0,80);">
                        <div style=3D"min-width:320px;max-width:500px;margi=
n:0px auto;width:500px;">
                         <div style=3D"border-collapse:collapse;display:tab=
le;width:500px;">
                          <div style=3D"min-width:320px;max-width:500px;dis=
play:table-cell;vertical-align:top;width:500px;">
                           <div style=3D"width:500px;">
                            <div style=3D"border-width:0px;border-style:sol=
id;padding:5px 0px;">
                             <div style=3D"font-family: Georgia, Times, &qu=
ot;New serif&quot;; line-height: 24px; padding: 10px;">
                              <div style=3D"line-height: 24px;">
                              <div style=3D"color:rgb(34,34,34);font-size:s=
mall;font-family:Roboto,RobotoDraft,Helvetica,Arial,sans-serif;">
                              <div style=3D"min-width:320px;max-width:500px=
;margin:0px auto;width:500px;">
                              <div style=3D"border-collapse:collapse;displa=
y:table;width:500px;">
                              <div style=3D"min-width:320px;max-width:500px=
;display:table-cell;vertical-align:top;width:500px;">
                              <div style=3D"width:500px;">
                              <div style=3D"border-width:0px;border-style:s=
olid;padding:5px 0px;">
                              <div style=3D"line-height: 24px; padding: 10p=
x;">
                              <div style=3D"line-height: 24px;">
                              <h2 style=3D"color:rgb(34,34,34);font-family:=
sans-serif;text-align:center;font-size:24px;margin-top:10px;margin-bottom:0=
px;"><span style=3D"color:#500050"><span style=3D"color:#ff0000"><u>REGISTR=
ATION PER PAX</u></span></span></h2>
                              <div>
                              &nbsp;
                              </div>
                              <div style=3D"font-weight:400;padding:0px;bor=
der-width:0px;border-style:none;font-size:16px;">
                              <div style=3D"padding:0px;border-width:0px;bo=
rder-style:none;">
                              <div style=3D"padding:0px;border-width:0px;bo=
rder-style:none;">
                              <div style=3D"padding: 0px; border-width: 0px=
; border-style: none; text-align: center;">
                              <span style=3D"font-size:24px"><span style=3D=
"font-family:arial black,gadget,sans-serif"><span style=3D"color:#ff0000">P=
reparing &amp; Understanding</span></span></span>
                              <br><span style=3D"font-size:24px"><span styl=
e=3D"font-family:arial black,gadget,sans-serif"><span style=3D"color:#ff000=
0">Cash Flow Statements&nbsp;</span></span></span>
                              </div>
                              <div style=3D"color: rgb(34, 34, 34); font-si=
ze: small; padding: 0px; border-width: 0px; border-style: none; text-align:=
 center;">
                              <span style=3D"font-size:large"><strong>MAKIN=
G CASH FORECAST TO ENABLE SHORT TERM PLANNING</strong></span>
                              <br><strong style=3D"color:#000000; font-size=
:20px">August 29, 2024</strong>
                              <br><strong style=3D"color:#000000; font-size=
:20px">2:00pm - 5:00pm</strong>
                              </div>
                              <div style=3D"padding: 0px; border-width: 0px=
; border-style: none; text-align: center;">
                              <strong style=3D"color:#000000; font-size:20p=
x">*LIVE VIA ZOOM*</strong>
                              </div>
                              </div>
                              </div>
                              </div>
                              <div style=3D"line-height: 24px; text-align: =
center;">
                              &nbsp;&nbsp;<span style=3D"background-color:t=
ransparent"><span style=3D"font-size:large"><span style=3D"font-family:geor=
gia,times,new serif"><span style=3D"color:#ff0000">REGISTRATION&nbsp;</span=
></span></span></span><span style=3D"background-color:transparent"><span st=
yle=3D"font-size:large"><span style=3D"font-family:georgia,times,new serif"=
><span style=3D"color:#ff0000">LINK</span></span></span></span><span style=
=3D"font-size:24px"><span style=3D"background-color:transparent"><span styl=
e=3D"font-family:sans-serif"><span style=3D"color:#ff0000"><span style=3D"b=
ackground-color:inherit"><span style=3D"background-color:inherit">:</span><=
/span></span></span></span></span>
                              </div>
                              <h2 style=3D"color:rgb(34,34,34);font-family:=
sans-serif;font-size:24px;text-align:center;margin-top:0px;margin-bottom:0p=
x;"><span style=3D"font-weight:400"><span style=3D"font-size:15px"><span st=
yle=3D"background-color:transparent"><span style=3D"font-family:georgia,tim=
es,new serif"><span style=3D"color:#555555"><strong><span style=3D"font-siz=
e:large"><span style=3D"color:#0000ff"><a data-saferedirecturl=3D"https://w=
ww.google.com/url?q=3Dhttps://form.jotform.com/241572516455458&amp;source=
=3Dgmail&amp;ust=3D1722645240324000&amp;usg=3DAOvVaw00ZIKEcvpt3WeDaaPgaoF0"=
 href=3D"https://mta.promo-email.com/da/daecs?token=3DmsM7rLqxVnn4fec4YcGhn=
q7mO%252FTDoRHBZpwPKMFBBGbb1lbOYDfuzDfbXXSWOHw2mk3CEQTMDtnLMrgpvHGLIQQz14mG=
UBSWHON1GpwoItK%252BCZ8HpYpMwV9Imtdd4Do8aZNOcoNAnGyYcYvcE2QAnHxyB2ngWzuy%25=
2BRA8S%252FRcqz4H0oAZVv%252B%252B2nVIDaHNSWmUvQRHQMVzVbHcpFSkFDFwASFkR%252B=
8Hmd0iNeVgw3PpS7C%252Bld%252FiZhBxnA%253D%253D" rel=3D"noreferrer noopener"=
 target=3D"_blank">https://form.jotform.com/<wbr>241572516455458</a></span>=
</span></strong></span></span></span></span></span></h2>
                              <div>
                              <h2 style=3D"font-family:sans-serif;text-alig=
n:center;font-size:24px;margin-top:10px;margin-bottom:0px;"><span style=3D"=
color:#ff0000"><u>ONLINE PER PAX</u></span></h2>
                              </div>
                              </div>
                              </div>
                              </div>
                              </div>
                              </div>
                              </div>
                              </div>
                              </div>
                              <div style=3D"color: rgb(85, 85, 85); font-si=
ze: small; font-family: Arial, Helvetica, sans-serif; line-height: 15px; pa=
dding: 10px;">
                              <div style=3D"line-height: 14px; font-size: 1=
2px;">
                              <div style=3D"font-size: 14px; line-height: 1=
6px; text-align: center;">
                              <strong style=3D"color:#222222; font-family:C=
alibri,sans-serif; font-size:14pt"><span style=3D"color:#ff0000">Regular Ra=
te Php 1,699.00 + VAT starting AUG 23,&nbsp;</span></strong><strong style=
=3D"color:#222222; font-family:Calibri,sans-serif; font-size:14pt"><span st=
yle=3D"color:#ff0000">2024</span></strong>
                              </div>
                              </div>
                              </div>
                              <div align=3D"center" style=3D"color: rgb(34,=
 34, 34); font-size: 11pt; margin: 0cm 0cm 8pt; line-height: 18px; font-fam=
ily: Calibri, sans-serif;">
                              <span style=3D"font-size:14pt"><strong><span =
style=3D"color:#ff0000">Early Bird Rate Php 1,399.00 + VAT until&nbsp;</spa=
n></strong></span>&nbsp;&nbsp;<strong style=3D"font-size:14pt"><span style=
=3D"color:#ff0000">AUG 22,</span></strong>&nbsp;<strong style=3D"font-size:=
14pt"><span style=3D"color:#ff0000">2024</span></strong>
                              </div>
                              <div align=3D"center" style=3D"color: rgb(34,=
 34, 34); font-size: 11pt; margin: 0cm 0cm 8pt; line-height: 18px; font-fam=
ily: 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>
                              </div>
                              <div style=3D"color: rgb(34, 34, 34); font-si=
ze: small; font-family: Arial, Helvetica, sans-serif; text-align: center; l=
ine-height: 15px;">
                              &nbsp;
                              </div>
                              <div align=3D"center" style=3D"color: rgb(34,=
 34, 34); font-size: 11pt; margin: 0cm 0cm 8pt; line-height: 18px; font-fam=
ily: 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>
                              </div>
                              <div align=3D"center" style=3D"margin: 0cm 0c=
m 8pt; line-height: 18px; font-family: Calibri, sans-serif;">
                              <span style=3D"color:#ff0000"><span style=3D"=
font-size:18.6667px"><strong>BIRTHDAY MONTH PROMO - ONE (1) FREE SEAT Regis=
ter within Your Birthday Month with 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"co=
lor:#222222; font-size:18.6667px"><span style=3D"color:#ff0000">per pax&nbs=
p;</span></strong><strong style=3D"color:#222222; font-size:18.6667px"><spa=
n style=3D"color:#ff0000">Must Present proof of date birth</span></strong>
                              </div>
                              <div align=3D"center" style=3D"margin: 0cm 0c=
m 8pt; line-height: 15px; font-family: Calibri, sans-serif;">
                              <strong style=3D"color:#222222; font-size:18.=
6667px"><span style=3D"color:#ff0000">JOIN NOW PAY LATER PROMO - After 30 D=
ays from the date of the Masterclass&nbsp;<a class=3D"gmail_plusreply" cont=
enteditable=3D"false" id=3D"m_2383621696576007797m_861903474175264678m_2075=
88622971858768m_4093071732451145085m_-6311649749946155964m_-103068724878037=
5209m_3235850580053168937m_6947174741607146710m_7464351921273224107m_-72669=
80937315085433m_-8267451966618763805m_927691725594951046m_-1188879237718663=
658m_-7355293288959420910m_961249136569885940m_-1608489655972963006m_560473=
2833366387446m_4378312409515602059m_6874459320489289769m_-64661041551627147=
9m_8319626764317481505m_2325933389417244277m_2642887845746401929m_508716517=
7397515314m_7817149971883892943m_-4225803679699802999m_7683320798588280989m=
_34598192970764670m_-8866171075513576752m_-3621773549479330394m_24042609642=
93064786m_-4830443689257051615m_-2390217678032805476m_1320467170204662062m_=
-8859158302139931932plusReplyChip-2" style=3D"color:rgb(34,34,34)">@</a></s=
pan></strong><strong style=3D"color:#222222; font-size:18.6667px"><span sty=
le=3D"color:#ff0000">Php1,899.00&nbsp;</span></strong><strong style=3D"colo=
r:#222222; font-size:18.6667px"><span style=3D"color:#ff0000">+ VAT&nbsp;</=
span></strong><strong style=3D"color:#222222; font-size:18.6667px"><span st=
yle=3D"color:#ff0000">per pax</span></strong>
                              </div>
                              <div align=3D"center" style=3D"margin: 0cm 0c=
m 8pt; line-height: 15px; font-family: Calibri, sans-serif;">
                              &nbsp;
                              </div>
                              <div style=3D"color: rgb(85, 85, 85); font-si=
ze: 14px; font-family: Arial, Helvetica, sans-serif; text-align: center; li=
ne-height: 16px;">
                              <span style=3D"color:#000000"><em><strong>Inc=
lusive of the Webinar Session, Presentation Materials and the Digital Certi=
ficate </strong></em></span>
                              </div>
                              </div>
                             </div>
                            </div>
                           </div>
                          </div>
                         </div>
                        </div>
                       </div>
                       <div style=3D"font-size:13px;color:rgb(80,0,80);">
                        <div style=3D"min-width:320px;max-width:500px;margi=
n:0px auto;width:500px;">
                         <div style=3D"border-collapse:collapse;display:tab=
le;width:500px;">
                          <div style=3D"min-width:320px;max-width:500px;dis=
play:table-cell;vertical-align:top;width:500px;">
                           <div style=3D"width:500px;">
                            <div style=3D"border-width:0px;border-style:sol=
id;padding:5px 0px;">
                             <div align=3D"center" style=3D"padding:10px;">
                              <table align=3D"center" border=3D"0" cellpadd=
ing=3D"0" cellspacing=3D"0" style=3D"border-collapse:collapse; border-spaci=
ng:0px; border-top:2px solid #e10d0d; table-layout:fixed; vertical-align:to=
p; width:480px">
                              <tbody>
                              <tr style=3D"vertical-align:top">
                              <td valign=3D"top">&nbsp;</td>
                              </tr>
                              </tbody>
                              </table>
                              <h2 style=3D"font-size:24px;color:rgb(51,51,5=
1);margin-top:0px;margin-bottom:0px;"><span style=3D"color:#ff0000">ATTENTI=
ON TO MS. JHIE</span></h2>
                              <div style=3D"color: rgb(34, 34, 34); font-we=
ight: 400; font-size: 16px; line-height: 19px;">
                              &nbsp;
                              </div>
                              <div style=3D"color:rgb(34,34,34);font-size:s=
mall;font-weight:400;">
                              <div style=3D"font-size:13px;color:rgb(0,0,0)=
;padding:0px;">
                              <span style=3D"font-size:14px"><span style=3D=
"color:#0000ff"><span style=3D"color:#000000"><span style=3D"font-family:ar=
ial,sans-serif"><span style=3D"color:#0000ff"><span style=3D"background-col=
or:inherit"><span style=3D"background-color:inherit"><a data-saferedirectur=
l=3D"https://www.google.com/url?q=3Dhttps://form.jotform.com/24157251645545=
8&amp;source=3Dgmail&amp;ust=3D1722645240324000&amp;usg=3DAOvVaw00ZIKEcvpt3=
WeDaaPgaoF0" href=3D"https://mta.promo-email.com/da/daecs?token=3DM5ptRLM%2=
52BzsYMpHG0vieqLu8UMEdAb0wN4aJkiwalcYmrf07bVzO1vbjMUcJGLjujmk3CEQTMDtnLMrgp=
vHGLIQQz14mGUBSWHON1GpwoItK%252BCZ8HpYpMwV9Imtdd4Do8aZNOcoNAnGyYcYvcE2QAnHx=
yB2ngWzuy%252BRA8S%252FRcqz4H0oAZVv%252B%252B2nVIDaHNSWmUvQRHQMVzVbHcpFSkFD=
FwASFkR%252B8Hmd0iNeVgw3PpS7C%252Bld%252FiZhBxnA%253D%253D" rel=3D"noreferr=
er noopener" style=3D"color:rgb(0,0,255);text-decoration-line:none;" target=
=3D"_blank"><img align=3D"left" src=3D"https://ci3.googleusercontent.com/me=
ips/ADKq_NZ1n8saSpjr8VccnWLjUnjnAqWL1sjN4ngc1It2AUxrkINedRdrTu70HeEeOhUIMMk=
TtMHfldLZQ8BRRb5-WNi1x-9-az4qHSR01nuD4ypAi8FyBiC2UYAC7nrE4s1qDW0ej44ylr8Bdz=
BdhJQwnn-NRQ=3Ds0-d-e1-ft#http://staticapp.icpsc.com/icp/resources/mogile/1=
246552/412de04e50ce20f6366e4ad231ea542d.gif" style=3D"border-color:#333333;=
 border-style:solid; border-width:0px; display:block; max-width:582px; user=
-select:none" unselectable=3D"on" width=3D"250"></a></span></span></span></=
span></span></span></span>
                              </div>
                              <div style=3D"font-size:13px;color:rgb(0,0,0)=
;padding:0px;">
                              <span style=3D"color:#0000ff"><span style=3D"=
background-color:transparent"><span style=3D"font-size:small"><span style=
=3D"color:#000000"><em><strong><span style=3D"font-family:arial,helvetica,s=
ans-serif">For More Details,</span></strong></em></span></span></span></spa=
n><span style=3D"color:#0000ff"><span style=3D"background-color:transparent=
"><span style=3D"font-size:small"><span style=3D"color:#000000"><em><strong=
><span style=3D"font-family:arial,helvetica,sans-serif">&nbsp;Inquiry or</s=
pan></strong></em></span></span></span></span>
                              </div>
                              <div style=3D"font-size:13px;color:rgb(0,0,0)=
;padding:0px;">
                              <span style=3D"color:#0000ff"><span style=3D"=
color:#000000"><em><strong><span style=3D"font-family:arial,helvetica,sans-=
serif"><span style=3D"font-size:small"><span style=3D"background-color:inhe=
rit"><span style=3D"background-color:inherit">Reservation Please Call Us On=
:</span></span></span></span></strong></em></span></span>
                              </div>
                              <div style=3D"font-size:13px;color:rgb(0,0,0)=
;">
                              <strong style=3D"text-align:left"><span style=
=3D"font-size:small">Ms. Jhie&nbsp;</span></strong>
                              </div>
                              <div style=3D"font-size:13px;color:rgb(0,0,0)=
;">
                              <span style=3D"font-size:small"><strong><span=
 style=3D"color:red">Marketing Officer</span></strong></span>
                              </div>
                              <div style=3D"font-size:13px;color:rgb(0,0,0)=
;">
                              <span style=3D"font-size:small"><strong>Tele =
Fax:</strong><strong>&nbsp;8470-1057</strong></span>
                              </div>
                              <div style=3D"font-size:13px;color:rgb(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&nbsp;</span></strong>&nbsp;
                              </div>
                              <div style=3D"font-size:13px;color:rgb(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,se=
rif">g</span></span></strong>
                              </div>
                              </div>
                             </div>
                            </div>
                           </div>
                          </div>
                         </div>
                        </div>
                       </div></td>
                     </tr>
                    </tbody>
                   </table>
                   <div style=3D"clear:both;">
                    &nbsp;
                   </div></td>
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                &nbsp;
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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://mta.promo-emai=
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