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Date: Mon, 8 Jul 2024 12:02:48 +0800 (HKT)
From: JHIE TEJADA <jhie@programph.com>
Reply-To: JHIE TEJADA <jhie@programph.com>
To: JHIE-07-YMLP <bruce@untroubled.org>
Message-ID: <b2.a712c9e5-a94e-467f-9c7a-a25d2418044e.1720411368340@promo-email.com>
Subject: Understanding Financial Statements Aug 1
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rent;border-spacing:0px;border-collapse:collapse;">=20
                               <div align=3D"center" style=3D"text-align: c=
enter; line-height: 16px; font-size: 11pt; font-family: Calibri, sans-serif=
;"> <a name=3D"m_-6990466032664926987__Hlk143022024"><strong><span style=3D=
"color:red"><span style=3D"font-family:cambria,serif"><span style=3D"font-s=
ize:12pt">Hereunder is the list of our Upcoming Training Program:</span></s=
pan></span></strong></a>=20
                               </div>=20
                               <ol>=20
                                <li><strong style=3D"font-size:11pt"><span =
style=3D"color:black"><span style=3D"font-family:cambria,serif">*&nbsp;</sp=
an></span></strong><strong style=3D"font-size:11pt"><span style=3D"color:bl=
ack"><span style=3D"font-family:cambria,serif">Salaries and Benefits of Ben=
chmarking</span></span></strong><strong style=3D"font-size:11pt"><span styl=
e=3D"color:black"><span style=3D"font-family:cambria,serif">&nbsp;=E2=80=93=
 July 18&nbsp;</span></span></strong><strong style=3D"font-size:11pt"><span=
 style=3D"color:black"><span style=3D"font-family:cambria,serif">Reg. Link&=
nbsp;</span></span></strong><span style=3D"font-weight:normal"><span style=
=3D"color:black"><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/241152794136456&amp;source=3Dgmail&amp;ust=3D17=
20491245915000&amp;usg=3DAOvVaw1jWrq8zFoeddIiDCSGbps_" href=3D"https://mta.=
promo-email.com/da/daecs?token=3DhKTS7VcOZGpYjsg7nuM4w7qssyS9YplVkUamBua3Cf=
I5%252Fxcd2TQbCPznTIr0L1RxP2ZxXWKy%252FtQKkBdTYfON25uZowusdo8j3B64tk4KIrDqf=
1nIUrzx6l9Imtdd4Do8aZNOcoNAnGyYcYvcE2QAnHxyB2ngWzuy%252BRA8S%252FRcqz4H0oAZ=
Vv%252B%252B2nVIDaHNSWmUvQRHQMVzVbHcpFSkFDFwAXpm5ryTjq7runPSeO6l%252BYG%252=
Bld%252FiZhBxnA%253D%253D" style=3D"color:blue;" target=3D"_blank"><span st=
yle=3D"font-family:cambria,serif">https://form.jotform.com/<wbr>24115279413=
6456</span></a></span></span></span></span></li>=20
                                <li><strong style=3D"font-size:11pt"><span =
style=3D"font-family:cambria,serif"><span style=3D"font-size:12pt">* How To=
 Reduce Administrative Expenses and Costs - July 23&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/241153033048445&amp;source=
=3Dgmail&amp;ust=3D1720491245915000&amp;usg=3DAOvVaw0GV-nXCjevJjig76pyqT5x"=
 href=3D"https://mta.promo-email.com/da/daecs?token=3DoN8pS9sK2RMvldFC6KHFO=
9NDis1IgG4XNNXpLV%252Famx1Us2cyCJLTsKl9A9Cf4F5QP2ZxXWKy%252FtQKkBdTYfON25uZ=
owusdo8j3B64tk4KIrDqf1nIUrzx6l9Imtdd4Do8aZNOcoNAnGyYcYvcE2QAnHxyB2ngWzuy%25=
2BRA8S%252FRcqz4H0oAZVv%252B%252B2nVIDaHNSWmUvQRHQMVzVbHcpFSkFDFwAayzxurbWM=
N2SaLmvavcq1O%252Bld%252FiZhBxnA%253D%253D" style=3D"color:blue;" target=3D=
"_blank"><span style=3D"font-family:cambria,serif"><span style=3D"font-size=
:12pt">https://form.jotform.<wbr>com/241153033048445</span></span></a></spa=
n></span></span></li>=20
                                <li><strong style=3D"font-size:11pt"><span =
style=3D"font-family:cambria,serif"><span style=3D"font-size:12pt">* Integr=
ating Performance Appraisal Results and Salary Structure - July 24&nbsp;</s=
pan></span></strong><span style=3D"font-weight:normal"><span style=3D"backg=
round-color:transparent"><span style=3D"font-size:11pt"><a data-saferedirec=
turl=3D"https://www.google.com/url?q=3Dhttps://form.jotform.com/24115317279=
8461&amp;source=3Dgmail&amp;ust=3D1720491245915000&amp;usg=3DAOvVaw0huaEZnt=
AtRnPqReBUAt-w" href=3D"https://mta.promo-email.com/da/daecs?token=3DvQLvUI=
NpPhiyFpPTB6UvJpmKFIFrglud0QAPz%252BU1BdLhxzFMAdJdRbjVcSzGd4nCP2ZxXWKy%252F=
tQKkBdTYfON25uZowusdo8j3B64tk4KIrDqf1nIUrzx6l9Imtdd4Do8aZNOcoNAnGyYcYvcE2QA=
nHxyB2ngWzuy%252BRA8S%252FRcqz4H0oAZVv%252B%252B2nVIDaHNSWmUvQRHQMVzVbHcpFS=
kFDFwAV%252F8sgaRoMB5Q3y9hOUMOYe%252Bld%252FiZhBxnA%253D%253D" style=3D"col=
or:blue;" target=3D"_blank"><span style=3D"font-family:cambria,serif"><span=
 style=3D"font-size:12pt">https://form.jotform.com/<wbr>241153172798461</sp=
an></span></a></span></span></span></li>=20
                                <li><strong style=3D"font-size:11pt"><span =
style=3D"font-family:cambria,serif"><span style=3D"font-size:12pt">* Proper=
 Handling of Books of Accounts and Other Accounting Records =E2=80=93 July =
25&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&nbs=
p;</span></span></strong><span style=3D"font-weight:normal"><span style=3D"=
background-color:transparent"><span style=3D"font-size:11pt"><a data-safere=
directurl=3D"https://www.google.com/url?q=3Dhttps://form.jotform.com/241160=
776497465&amp;source=3Dgmail&amp;ust=3D1720491245915000&amp;usg=3DAOvVaw0ll=
22MW4Sk_D0MwH4P7fKY" href=3D"https://mta.promo-email.com/da/daecs?token=3DB=
VBsYE%252BpThmSjvPm9dxQ2A3eomcebHTson6F1vO%252Fs5NV7jyfK3TCPAqHyWO%252BAYoz=
P2ZxXWKy%252FtQKkBdTYfON25uZowusdo8j3B64tk4KIrDqf1nIUrzx6l9Imtdd4Do8aZNOcoN=
AnGyYcYvcE2QAnHxyB2ngWzuy%252BRA8S%252FRcqz4H0oAZVv%252B%252B2nVIDaHNSWmUvQ=
RHQMVzVbHcpFSkFDFwAVzZ5zSeYB3Ldmqtj%252FX1QB2%252Bld%252FiZhBxnA%253D%253D"=
 style=3D"color:blue;" target=3D"_blank"><span style=3D"font-family:cambria=
,serif"><span style=3D"font-size:12pt">https://form.jotform.com/<wbr>241160=
776497465</span></span></a></span></span></span></li>=20
                                <li><strong style=3D"font-size:11pt"><span =
style=3D"font-family:cambria,serif"><span style=3D"font-size:12pt">* Enhanc=
ing Work Attitude and Values =E2=80=93 July 26 AM&nbsp;</span></span></stro=
ng><strong style=3D"font-size:11pt"><span style=3D"font-family:cambria,seri=
f"><span style=3D"font-size:12pt">Reg. Link&nbsp;</span></span></strong><sp=
an style=3D"font-weight:normal"><span style=3D"background-color:transparent=
"><span style=3D"font-size:11pt"><a data-saferedirecturl=3D"https://www.goo=
gle.com/url?q=3Dhttps://form.jotform.com/241161773885464&amp;source=3Dgmail=
&amp;ust=3D1720491245915000&amp;usg=3DAOvVaw1lXbgalKALAuZbIzHz5NME" href=3D=
"https://mta.promo-email.com/da/daecs?token=3D0%252Bvh85iOiVvj5gTPcZ7p0cwKI=
%252F0gO07VP2gpvXONeOjLorR0YWnbpRdIASqIg09aP2ZxXWKy%252FtQKkBdTYfON25uZowus=
do8j3B64tk4KIrDqf1nIUrzx6l9Imtdd4Do8aZNOcoNAnGyYcYvcE2QAnHxyB2ngWzuy%252BRA=
8S%252FRcqz4H0oAZVv%252B%252B2nVIDaHNSWmUvQRHQMVzVbHcpFSkFDFwAQB9kmNa06%252=
BGI6Oq7dH6tqi%252Bld%252FiZhBxnA%253D%253D" style=3D"color:blue;" target=3D=
"_blank"><span style=3D"font-family:cambria,serif"><span style=3D"font-size=
:12pt">https://form.jotform.com/<wbr>241161773885464</span></span></a></spa=
n></span></span></li>=20
                                <li><strong style=3D"font-size:11pt"><span =
style=3D"font-family:cambria,serif"><span style=3D"font-size:12pt">* Accoun=
ting for Supervisors and Managers =E2=80=93 July 26 PM&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;</span></span></stron=
g><span style=3D"font-weight:normal"><span style=3D"background-color:transp=
arent"><span style=3D"font-size:11pt"><a data-saferedirecturl=3D"https://ww=
w.google.com/url?q=3Dhttps://form.jotform.com/241161536710448&amp;source=3D=
gmail&amp;ust=3D1720491245915000&amp;usg=3DAOvVaw1Izu8hFUcZDBEwwV7JrHtO" hr=
ef=3D"https://mta.promo-email.com/da/daecs?token=3Dtx5ZLT1q7FokIslf%252BjAH=
7wnUK3JM2IvCH42j%252FaBOxuhKjzKiCtYaFOOKGESB6HfZP2ZxXWKy%252FtQKkBdTYfON25u=
Zowusdo8j3B64tk4KIrDqf1nIUrzx6l9Imtdd4Do8aZNOcoNAnGyYcYvcE2QAnHxyB2ngWzuy%2=
52BRA8S%252FRcqz4H0oAZVv%252B%252B2nVIDaHNSWmUvQRHQMVzVbHcpFSkFDFwATBr0BR4h=
hBsLpclXHY8d%252F%252B%252Bld%252FiZhBxnA%253D%253D" style=3D"color:blue;" =
target=3D"_blank"><span style=3D"font-family:cambria,serif"><span style=3D"=
font-size:12pt">https://form.jotform.com/<wbr>241161536710448</span></span>=
</a></span></span></span></li>=20
                                <li><strong style=3D"font-size:11pt"><span =
style=3D"font-family:cambria,serif"><span style=3D"font-size:12pt">* Compre=
hensive Internal Revenue Taxation =E2=80=93 July 30&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/241162104638449&amp;source=
=3Dgmail&amp;ust=3D1720491245915000&amp;usg=3DAOvVaw00-IULmVixhg8wEEdrCwux"=
 href=3D"https://mta.promo-email.com/da/daecs?token=3DZ5Ft5zIKFRH2ySRRiUDOg=
eFhGkLKi3mA%252FNUfoM1bMIYxD9vpf9zAizfbXXSWOHw2P2ZxXWKy%252FtQKkBdTYfON25uZ=
owusdo8j3B64tk4KIrDqf1nIUrzx6l9Imtdd4Do8aZNOcoNAnGyYcYvcE2QAnHxyB2ngWzuy%25=
2BRA8S%252FRcqz4H0oAZVv%252B%252B2nVIDaHNSWmUvQRHQMVzVbHcpFSkFDFwARU3EuDNs7=
yTqRNYNJxTQsy%252Bld%252FiZhBxnA%253D%253D" style=3D"color:blue;" target=3D=
"_blank"><span style=3D"font-family:cambria,serif"><span style=3D"font-size=
:12pt">https://form.jotform.<wbr>com/241162104638449</span></span></a></spa=
n></span></span></li>=20
                                <li><strong style=3D"font-size:11pt"><span =
style=3D"font-family:cambria,serif"><span style=3D"font-size:12pt">* Employ=
ee Administrative Investigation and Discipline =E2=80=93 July 31&nbsp;</spa=
n></span></strong><strong style=3D"font-size:11pt"><span style=3D"font-fami=
ly:cambria,serif"><span style=3D"font-size:12pt">Reg. Link&nbsp;&nbsp;</spa=
n></span></strong><span style=3D"font-weight:normal"><span style=3D"backgro=
und-color:transparent"><span style=3D"font-size:11pt"><a data-saferedirectu=
rl=3D"https://www.google.com/url?q=3Dhttps://form.jotform.com/2411620324054=
41&amp;source=3Dgmail&amp;ust=3D1720491245915000&amp;usg=3DAOvVaw2dAMwJiBHx=
G39p-m6fL8k0" href=3D"https://mta.promo-email.com/da/daecs?token=3Dbv%252Ba=
AGQRrBPzWxnIqSehYUxKlIkXkQi1h2yTddLOfpK8b3QWvvmOu%252F8beFrxmcgYP2ZxXWKy%25=
2FtQKkBdTYfON25uZowusdo8j3B64tk4KIrDqf1nIUrzx6l9Imtdd4Do8aZNOcoNAnGyYcYvcE2=
QAnHxyB2ngWzuy%252BRA8S%252FRcqz4H0oAZVv%252B%252B2nVIDaHNSWmUvQRHQMVzVbHcp=
FSkFDFwAeRV0EVKMS0cPMOnH9I0EYm%252Bld%252FiZhBxnA%253D%253D" style=3D"color=
:blue;" target=3D"_blank"><span style=3D"font-family:cambria,serif"><span s=
tyle=3D"font-size:12pt">https://form.jotform.<wbr>com/241162032405441</span=
></span></a></span></span></span></li>=20
                                <li><strong style=3D"font-size:11pt"><span =
style=3D"font-family:cambria,serif"><span style=3D"font-size:12pt">* Unders=
tanding Financial Statements =E2=80=93 Aug 1&nbsp;</span></span></strong><s=
trong style=3D"font-size:11pt"><u><span style=3D"font-family:cambria,serif"=
><span style=3D"font-size:12pt">Reg. Link</span></span></u></strong>&nbsp;&=
nbsp;<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/241153015621442&amp;source=
=3Dgmail&amp;ust=3D1720491245915000&amp;usg=3DAOvVaw2x9aMI0A7fEL_HHg0NN_gB"=
 href=3D"https://mta.promo-email.com/da/daecs?token=3DNOLe3ARJMgkTRbBd4kiyD=
2G4iJdcsuZRWp3LWmAgcyiG07nwhRbbF%252FGwtmab%252BD%252BUP2ZxXWKy%252FtQKkBdT=
YfON25uZowusdo8j3B64tk4KIrDqf1nIUrzx6l9Imtdd4Do8aZNOcoNAnGyYcYvcE2QAnHxyB2n=
gWzuy%252BRA8S%252FRcqz4H0oAZVv%252B%252B2nVIDaHNSWmUvQRHQMVzVbHcpFSkFDFwAS=
xdHZKKQ3ybI%252FcAXHzgTvq%252Bld%252FiZhBxnA%253D%253D" style=3D"color:blue=
;" target=3D"_blank"><span style=3D"font-family:cambria,serif"><span style=
=3D"font-size:12pt">https://form.jotform.<wbr>com/241153015621442</span></s=
pan></a></span></span></span></li>=20
                                <li><strong style=3D"font-size:11pt"><span =
style=3D"font-family:cambria,serif"><span style=3D"font-size:12pt">* Job Ev=
aluation and Design of Salary Structure =E2=80=93 Aug 20&nbsp;</span></span=
></strong><strong style=3D"font-size:11pt"><span style=3D"font-family:cambr=
ia,serif"><span style=3D"font-size:12pt">Reg. Link&nbsp;&nbsp;</span></span=
></strong><span style=3D"font-weight:normal"><span style=3D"background-colo=
r:transparent"><span style=3D"font-size:11pt"><a data-saferedirecturl=3D"ht=
tps://www.google.com/url?q=3Dhttps://form.jotform.com/241572694178467&amp;s=
ource=3Dgmail&amp;ust=3D1720491245915000&amp;usg=3DAOvVaw13b9haLVUTCEgblCAb=
wE1I" href=3D"https://mta.promo-email.com/da/daecs?token=3DqGTd%252BHNHzJHE=
s24kO1WqAMN%252BROLMjT6V5NNJgRWnp7PRicE5CbwvXDUIien47tzmP2ZxXWKy%252FtQKkBd=
TYfON25uZowusdo8j3B64tk4KIrDqf1nIUrzx6l9Imtdd4Do8aZNOcoNAnGyYcYvcE2QAnHxyB2=
ngWzuy%252BRA8S%252FRcqz4H0oAZVv%252B%252B2nVIDaHNSWmUvQRHQMVzVbHcpFSkFDFwA=
Qw7jHC4DwgT6YgMncadvgK%252Bld%252FiZhBxnA%253D%253D" style=3D"color:blue;" =
target=3D"_blank"><span style=3D"font-family:cambria,serif"><span style=3D"=
font-size:12pt">https://form.jotform.<wbr>com/241572694178467</span></span>=
</a></span></span></span>&nbsp;&nbsp;</li>=20
                                <li><strong style=3D"font-size:11pt"><span =
style=3D"font-family:cambria,serif"><span style=3D"font-size:12pt">* Intern=
al Control and Fraud Prevention =E2=80=93 Aug 22</span></span></strong><str=
ong style=3D"font-size:11pt"><span style=3D"font-family:cambria,serif"><spa=
n style=3D"font-size:12pt">&nbsp;Reg. Link&nbsp; &nbsp;</span></span></stro=
ng><span style=3D"font-weight:normal"><span style=3D"background-color:trans=
parent"><span style=3D"font-size:11pt"><a data-saferedirecturl=3D"https://w=
ww.google.com/url?q=3Dhttps://form.jotform.com/241571767540460&amp;source=
=3Dgmail&amp;ust=3D1720491245915000&amp;usg=3DAOvVaw3glUQLRCLxG6BCNzqMuwGn"=
 href=3D"https://mta.promo-email.com/da/daecs?token=3DNOLe3ARJMgnbEh6QUXXb%=
252Bb3Ro5ZVYNdmibydiq7SgPTHPjFsmf639f8beFrxmcgYP2ZxXWKy%252FtQKkBdTYfON25uZ=
owusdo8j3B64tk4KIrDqf1nIUrzx6l9Imtdd4Do8aZNOcoNAnGyYcYvcE2QAnHxyB2ngWzuy%25=
2BRA8S%252FRcqz4H0oAZVv%252B%252B2nVIDaHNSWmUvQRHQMVzVbHcpFSkFDFwAQN2IQhwhf=
akzOUVh2HpRda%252Bld%252FiZhBxnA%253D%253D" style=3D"color:blue;" target=3D=
"_blank"><span style=3D"font-family:cambria,serif"><span style=3D"font-size=
:12pt">https://form.jotform.com/<wbr>241571767540460</span></span></a></spa=
n></span></span></li>=20
                                <li><strong style=3D"font-size:11pt"><span =
style=3D"font-family:cambria,serif"><span style=3D"font-size:12pt">* All Ab=
out Withholding Taxes =E2=80=93 Aug 23 AM&nbsp;</span></span></strong><stro=
ng 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.googl=
e.com/url?q=3Dhttps://form.jotform.com/241572482561458&amp;source=3Dgmail&a=
mp;ust=3D1720491245915000&amp;usg=3DAOvVaw30d6QsQQvWXFkXfNZb5g3W" href=3D"h=
ttps://mta.promo-email.com/da/daecs?token=3DpNmR3YsCe70Q601Nv0xwWtlCnqoCKLH=
mde%252BnpGGs90FK7Ln8Rtvn%252FGVab8%252Fd4aygP2ZxXWKy%252FtQKkBdTYfON25uZow=
usdo8j3B64tk4KIrDqf1nIUrzx6l9Imtdd4Do8aZNOcoNAnGyYcYvcE2QAnHxyB2ngWzuy%252B=
RA8S%252FRcqz4H0oAZVv%252B%252B2nVIDaHNSWmUvQRHQMVzVbHcpFSkFDFwAY5UTwWs8wqd=
%252FaosMh20I3u%252Bld%252FiZhBxnA%253D%253D" style=3D"color:blue;" target=
=3D"_blank"><span style=3D"font-family:cambria,serif"><span style=3D"font-s=
ize:12pt">https://form.jotform.<wbr>com/241572482561458</span></span></a></=
span></span></span></li>=20
                                <li><strong style=3D"font-size:11pt"><span =
style=3D"font-family:cambria,serif"><span style=3D"font-size:12pt">* High-I=
mpact Leadership Supervision =E2=80=93 Aug 23 PM&nbsp;</span></span></stron=
g><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></stron=
g><span style=3D"font-weight:normal"><span style=3D"background-color:transp=
arent"><span style=3D"font-size:11pt"><a data-saferedirecturl=3D"https://ww=
w.google.com/url?q=3Dhttps://form.jotform.com/241571333605451&amp;source=3D=
gmail&amp;ust=3D1720491245915000&amp;usg=3DAOvVaw35_BkkF-KHyM8PjQOqIN20" hr=
ef=3D"https://mta.promo-email.com/da/daecs?token=3Dq1iOyKRyWREZgGBqJC%252FA=
GGcoCJKUn8Xs0X8qjDnyzexEbanlHUoJzilKZYKBEqy7P2ZxXWKy%252FtQKkBdTYfON25uZowu=
sdo8j3B64tk4KIrDqf1nIUrzx6l9Imtdd4Do8aZNOcoNAnGyYcYvcE2QAnHxyB2ngWzuy%252BR=
A8S%252FRcqz4H0oAZVv%252B%252B2nVIDaHNSWmUvQRHQMVzVbHcpFSkFDFwARGDEPy%252Fq=
5PZmcnPP5joN72%252Bld%252FiZhBxnA%253D%253D" style=3D"color:blue;" target=
=3D"_blank"><span style=3D"font-family:cambria,serif"><span style=3D"font-s=
ize:12pt">https://form.jotform.<wbr>com/241571333605451</span></span></a></=
span></span></span></li>=20
                                <li><strong style=3D"font-size:11pt"><span =
style=3D"font-family:cambria,serif"><span style=3D"font-size:12pt">* Best P=
ractices in Warehouse Management =E2=80=93 Aug 27 AM&nbsp;</span></span></s=
trong><strong style=3D"font-size:11pt"><span style=3D"font-family:cambria,s=
erif"><span style=3D"font-size:12pt">Reg. Link&nbsp; &nbsp;</span></span></=
strong><span style=3D"font-weight:normal"><span style=3D"background-color:t=
ransparent"><span style=3D"font-size:11pt"><a data-saferedirecturl=3D"https=
://www.google.com/url?q=3Dhttps://form.jotform.com/241623712221444&amp;sour=
ce=3Dgmail&amp;ust=3D1720491245915000&amp;usg=3DAOvVaw3l9bZPi3ePvYmUo8-xTPm=
B" href=3D"https://mta.promo-email.com/da/daecs?token=3DtH4e5U8HsKXXlJMOmbS=
gyB4zYpDBdl%252FdlDBaOh6RuSJwp1pk6zO%252BYQnLdLdljDzZP2ZxXWKy%252FtQKkBdTYf=
ON25uZowusdo8j3B64tk4KIrDqf1nIUrzx6l9Imtdd4Do8aZNOcoNAnGyYcYvcE2QAnHxyB2ngW=
zuy%252BRA8S%252FRcqz4H0oAZVv%252B%252B2nVIDaHNSWmUvQRHQMVzVbHcpFSkFDFwAWfT=
Em2F0rOnTkIYSPyj76S%252Bld%252FiZhBxnA%253D%253D" style=3D"color:blue;" tar=
get=3D"_blank"><span style=3D"font-family:cambria,serif"><span style=3D"fon=
t-size:12pt">https://form.jotform.com/<wbr>241623712221444</span></span></a=
></span></span></span></li>=20
                                <li><strong style=3D"font-size:11pt"><span =
style=3D"font-family:cambria,serif"><span style=3D"font-size:12pt">* Invent=
ory Planning 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 style=3D"font-size:12pt">Reg. Link&nbsp;&nbsp;</span></span></strong=
><span style=3D"font-weight:normal"><span style=3D"background-color:transpa=
rent"><span style=3D"font-size:11pt"><a data-saferedirecturl=3D"https://www=
.google.com/url?q=3Dhttps://form.jotform.com/241572077920457&amp;source=3Dg=
mail&amp;ust=3D1720491245915000&amp;usg=3DAOvVaw3JykvO1-nuoBO_hzi5nL2A" hre=
f=3D"https://mta.promo-email.com/da/daecs?token=3DjPdosKjWQIt3x268JwzYyoIWl=
33NlWuATzv%252F5W5hnlmPxfyDQRVVefGwE%252B8rX5WuP2ZxXWKy%252FtQKkBdTYfON25uZ=
owusdo8j3B64tk4KIrDqf1nIUrzx6l9Imtdd4Do8aZNOcoNAnGyYcYvcE2QAnHxyB2ngWzuy%25=
2BRA8S%252FRcqz4H0oAZVv%252B%252B2nVIDaHNSWmUvQRHQMVzVbHcpFSkFDFwAZVduwko9x=
99IlseQavnDsS%252Bld%252FiZhBxnA%253D%253D" style=3D"color:blue;" target=3D=
"_blank"><span style=3D"font-family:cambria,serif"><span style=3D"font-size=
:12pt">https://form.jotform.<wbr>com/241572077920457</span></span></a></spa=
n></span></span></li>=20
                                <li><strong style=3D"font-size:11pt"><span =
style=3D"font-family:cambria,serif"><span style=3D"font-size:12pt">* Compli=
ance with SSS, PhilHealth PAGIBIG and DOLE Regulations =E2=80=93 Aug 28&nbs=
p;</span></span></strong><strong style=3D"font-size:11pt"><span style=3D"fo=
nt-family:cambria,serif"><span style=3D"font-size:12pt">Reg. Link&nbsp;&nbs=
p;</span></span></strong><span style=3D"font-weight:normal"><span style=3D"=
background-color:transparent"><span style=3D"font-size:11pt"><a data-safere=
directurl=3D"https://www.google.com/url?q=3Dhttps://form.jotform.com/241572=
620565456&amp;source=3Dgmail&amp;ust=3D1720491245915000&amp;usg=3DAOvVaw0_w=
iaJYTLUWX8mP6LtLhsv" href=3D"https://mta.promo-email.com/da/daecs?token=3DF=
yc8OdRiXoLfJ%252B%252BXoggcnsQvrmI6qoXT%252FwlmcUuMOr40G%252BcvyTL5PYiHkt3J=
VtqvP2ZxXWKy%252FtQKkBdTYfON25uZowusdo8j3B64tk4KIrDqf1nIUrzx6l9Imtdd4Do8aZN=
OcoNAnGyYcYvcE2QAnHxyB2ngWzuy%252BRA8S%252FRcqz4H0oAZVv%252B%252B2nVIDaHNSW=
mUvQRHQMVzVbHcpFSkFDFwAWmvX9TbfA%252BAnprhJbEgJYi%252Bld%252FiZhBxnA%253D%2=
53D" style=3D"color:blue;" target=3D"_blank"><span style=3D"font-family:cam=
bria,serif"><span style=3D"font-size:12pt">https://form.jotform.<wbr>com/24=
1572620565456</span></span></a></span></span></span></li>=20
                                <li><strong style=3D"font-size:11pt"><span =
style=3D"font-family:cambria,serif"><span style=3D"font-size:12pt">* Prepar=
ing and Understanding Cash Flow Statements =E2=80=93 Aug 29&nbsp;</span></s=
pan></strong><strong style=3D"font-size:11pt"><span style=3D"font-family:ca=
mbria,serif"><span style=3D"font-size:12pt">Reg. Link&nbsp;&nbsp;</span></s=
pan></strong><span style=3D"font-weight:normal"><span style=3D"background-c=
olor:transparent"><span style=3D"font-size:11pt"><a data-saferedirecturl=3D=
"https://www.google.com/url?q=3Dhttps://form.jotform.com/241572516455458&am=
p;source=3Dgmail&amp;ust=3D1720491245915000&amp;usg=3DAOvVaw2x12B1kOrKjBB62=
MSQlgUJ" href=3D"https://mta.promo-email.com/da/daecs?token=3DkVqhjzIBBL0Hd=
gH2%252F0jN%252BIZgdtDnUu37RhyH5P7IJx4Kv1At19DfKZTnq4T73VoCP2ZxXWKy%252FtQK=
kBdTYfON25uZowusdo8j3B64tk4KIrDqf1nIUrzx6l9Imtdd4Do8aZNOcoNAnGyYcYvcE2QAnHx=
yB2ngWzuy%252BRA8S%252FRcqz4H0oAZVv%252B%252B2nVIDaHNSWmUvQRHQMVzVbHcpFSkFD=
FwASFkR%252B8Hmd0iNeVgw3PpS7C%252Bld%252FiZhBxnA%253D%253D" style=3D"color:=
blue;" target=3D"_blank"><span style=3D"font-family:cambria,serif"><span st=
yle=3D"font-size:12pt">https://form.jotform.<wbr>com/241572516455458</span>=
</span></a></span></span></span></li>=20
                                <li><strong style=3D"font-size:11pt"><span =
style=3D"font-family:cambria,serif"><span style=3D"font-size:12pt">* Person=
ality Development and Image Management =E2=80=93 Aug 30 AM&nbsp;</span></sp=
an></strong><strong style=3D"font-size:11pt"><span style=3D"font-family:cam=
bria,serif"><span style=3D"font-size:12pt">Reg. Link&nbsp;&nbsp;</span></sp=
an></strong><span style=3D"font-weight:normal"><span style=3D"background-co=
lor:transparent"><span style=3D"font-size:11pt"><a data-saferedirecturl=3D"=
https://www.google.com/url?q=3Dhttps://form.jotform.com/241611886123454&amp=
;source=3Dgmail&amp;ust=3D1720491245916000&amp;usg=3DAOvVaw3ZGSkF5YDm695vTM=
RYj1q3" href=3D"https://mta.promo-email.com/da/daecs?token=3D1SOAQSci5Gl2Z0=
NqXkfqqmov%252BSfqJ5OaoFRlp%252Fz3TREiOjT2WoatBjsN3x8zXvk9P2ZxXWKy%252FtQKk=
BdTYfON25uZowusdo8j3B64tk4KIrDqf1nIUrzx6l9Imtdd4Do8aZNOcoNAnGyYcYvcE2QAnHxy=
B2ngWzuy%252BRA8S%252FRcqz4H0oAZVv%252B%252B2nVIDaHNSWmUvQRHQMVzVbHcpFSkFDF=
wAWtGIzWQEc31bJipudEaf76%252Bld%252FiZhBxnA%253D%253D" style=3D"color:blue;=
" target=3D"_blank"><span style=3D"font-family:cambria,serif"><span style=
=3D"font-size:12pt">https://form.jotform.<wbr>com/241611886123454</span></s=
pan></a></span></span></span></li>=20
                                <li><strong style=3D"font-size:11pt"><span =
style=3D"font-family:cambria,serif"><span style=3D"font-size:12pt">* Advanc=
ed Presentation 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 style=3D"font-size:12pt">Reg. Link&nbsp;&nbsp;</span></span></strong>=
<span style=3D"font-weight:normal"><span style=3D"background-color:transpar=
ent"><span style=3D"font-size:11pt"><a data-saferedirecturl=3D"https://www.=
google.com/url?q=3Dhttps://form.jotform.com/241612141639451&amp;source=3Dgm=
ail&amp;ust=3D1720491245916000&amp;usg=3DAOvVaw0-pni7pJoGM0qhfgQDir9D" href=
=3D"https://mta.promo-email.com/da/daecs?token=3DXR5U3irE5WxwewFPVFdkHpOFo9=
1DAuJ6r%252FBGC7%252BDdHqhNY%252BB6cZZYxUgh36%252BGOkuP2ZxXWKy%252FtQKkBdTY=
fON25uZowusdo8j3B64tk4KIrDqf1nIUrzx6l9Imtdd4Do8aZNOcoNAnGyYcYvcE2QAnHxyB2ng=
Wzuy%252BRA8S%252FRcqz4H0oAZVv%252B%252B2nVIDaHNSWmUvQRHQMVzVbHcpFSkFDFwAbt=
IlH4B8KlTvoaWCkJf3%252Fi%252Bld%252FiZhBxnA%253D%253D" style=3D"color:blue;=
" target=3D"_blank"><span style=3D"font-family:cambria,serif"><span style=
=3D"font-size:12pt">https://form.jotform.<wbr>com/241612141639451</span></s=
pan></a></span></span></span>&nbsp;&nbsp;</li>=20
                               </ol></th>=20
                              <th style=3D"display:block;border:0px transpa=
rent;border-spacing:0px;border-collapse:collapse;"><img height=3D"auto" src=
=3D"https://ci3.googleusercontent.com/meips/ADKq_NbrdyztFiI7Uiq3VSx178tca4o=
7eoygdqAY2qug_jiEDOu1EPQvgAeO3kikivHEpJT_IOzR1N1d8leyY-psATkgCe2oThf6XPiF8g=
3mL8xDqCku3eapqQDV-jMhPdxf-4mtHvZvMxPq7w471EKKIDi4hLo=3Ds0-d-e1-ft#https://=
staticapp.icpsc.com/icp/resources/mogile/1246552/2d0c334678e3930d5202395211=
79104f.png" style=3D"display:block; margin:auto; user-select:none" unselect=
able=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"=
width:600px">=20
                        <tbody>=20
                         <tr>=20
                          <td style=3D"border-collapse:collapse; border-spa=
cing:0px; border:0px">=20
                           <div style=3D"padding:0px;border-width:0px;borde=
r-style:none;color:rgb(51,51,51);font-size:16px;text-align:center;"> <span =
style=3D"font-size:24px"><span style=3D"font-family:arial black,gadget,sans=
-serif"><span style=3D"color:#ff0000">Understanding Financial Statements</s=
pan></span></span>=20
                           </div></td>=20
                         </tr>=20
                        </tbody>=20
                       </table>=20
                       <div style=3D"padding:0px;border-width:0px;border-st=
yle:none;display:block;color:rgb(51,51,51);font-family:sans-serif;text-alig=
n:center;"> <strong><span style=3D"font-size:large">GUIDE TO ANALYZE THE PE=
RFORMANCE OF THE COMPANY</span></strong>=20
                       </div>=20
                       <div style=3D"padding:0px;border-width:0px;border-st=
yle:none;display:block;color:rgb(51,51,51);font-family:sans-serif;font-size=
:16px;text-align:center;"> <strong style=3D"color:#000000; font-size:20px">=
August 1, 2024</strong>=20
                        <br><strong style=3D"color:#000000; font-size:20px"=
>2:00pm - 5:00pm</strong>=20
                       </div>=20
                       <div style=3D"padding:0px;border-width:0px;border-st=
yle:none;display:block;color:rgb(51,51,51);font-family:sans-serif;font-size=
:16px;text-align:center;"> <strong style=3D"color:#000000; font-size:20px">=
*LIVE VIA ZOOM*</strong>=20
                       </div>=20
                       <div style=3D"padding:0px;border-width:0px;border-st=
yle:none;display:block;color:rgb(51,51,51);font-family:sans-serif;font-size=
:16px;text-align:left;">
                         =EF=BB=BF=20
                       </div></td>=20
                     </tr>=20
                    </tbody>=20
                   </table>=20
                   <table cellpadding=3D"0" cellspacing=3D"0" style=3D"widt=
h:100%">=20
                    <tbody>=20
                     <tr>=20
                      <td style=3D"border-collapse:collapse; border-spacing=
:0px; border:0px">=20
                       <div style=3D"padding:0px;border-width:0px;border-st=
yle:none;display:block;color:rgb(51,51,51);font-family:sans-serif;font-size=
:16px;text-align:left;"> <strong style=3D"color:#ff0000; font-family:sans-s=
erif; font-size:24px">Introduction</strong>=20
                        <br><span style=3D"font-size:20px">Financial statem=
ents tell the story of a business. The abundance of data contained in the f=
inancial statements urges the board and management of business organization=
s to rely upon them in coming up with sound decisions and in plotting the f=
uture of the business.</span>=20
                        <br>=20
                        <br><span style=3D"font-size:20px">More importantly=
, investors, creditors, suppliers, and analysts depend on financial stateme=
nt data in assessing the financial health of a business. Hence, it becomes =
imperative for both the preparers and users of financial statements to clea=
rly figure out the structure and contents of the financial statements.</spa=
n>=20
                        <br>=20
                        <br><span style=3D"font-size:20px">This seminar pro=
vides the participants with comprehensive knowledge of the various elements=
 that comprise financial statements, including their nature, classification=
, measurement, and presentation. It covers the accounting information syste=
m that the business must put in place to ensure that financial statements a=
re fairly presented and generated on time.</span>=20
                        <br>=20
                        <br><span style=3D"font-size:20px">Discussions will=
 include the interrelationship of accounts and the links among the differen=
t 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
                        <br><strong style=3D"color:#ff0000; font-family:san=
s-serif; font-size:24px">Learning Objectives</strong>=20
                        <br><span style=3D"font-size:20px">At the end of th=
e masterclass, the participants will be able to:</span>=20
                        <ul>=20
                         <li style=3D"text-align:left;"><span style=3D"font=
-size:20px">Explain the attributes and processes that comprise an accountin=
g information system and their interrelationship;</span></li>=20
                         <li style=3D"text-align:left;"><span style=3D"font=
-size:20px">Describe the regulatory regime, standards, and frameworks that =
serve as guides in financial accounting and preparation of financial statem=
ents;</span></li>=20
                         <li style=3D"text-align:left;"><span style=3D"font=
-size:20px">Illustrate the structure and contents of the statement of finan=
cial position, statement of comprehensive income, and statement of cash flo=
ws and discuss their relationship</span></li>=20
                         <li style=3D"text-align:left;"><span style=3D"font=
-size:20px">Demonstrate the contents and importance of the notes to financi=
al statements;</span></li>=20
                         <li style=3D"text-align:left;"><span style=3D"font=
-size:20px">Analyze the financial health of a business organization based o=
n the financial statements.</span></li>=20
                        </ul> &nbsp;=20
                        <br><strong style=3D"color:#ff0000; font-family:san=
s-serif; font-size:24px">Outline of Topics</strong>=20
                        <br><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 ho=
w the business undertakes the financing, investing, and operating activitie=
s 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 stateme=
nts 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 Statements=
.</strong>=20
                        <br><span style=3D"font-size:20px">This covers the =
classification of accounts as shown in the financial statements and the con=
tents 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;"><s=
pan style=3D"font-size:20px">Liquidity</span></li>=20
                         <li style=3D"text-align:left;line-height:18px;"><s=
pan style=3D"font-size:20px">Asset management or activity</span></li>=20
                         <li style=3D"text-align:left;line-height:18px;"><s=
pan style=3D"font-size:20px">Leverage</span></li>=20
                         <li style=3D"text-align:left;line-height:18px;"><s=
pan style=3D"font-size:20px">Profitability</span></li>=20
                         <li style=3D"text-align:left;line-height:18px;"><s=
pan style=3D"font-size:20px">Marketability</span></li>=20
                        </ul>=20
                        <br><strong style=3D"color:#cd1616; font-size:20px"=
>5.&nbsp;&nbsp;&nbsp;Integrated Tools in Analyzing Business Performance</st=
rong>=20
                        <ul>=20
                         <li style=3D"text-align:left;line-height:18px;"><s=
pan style=3D"font-size:20px">Du Pont Method of Financial Analysis</span></l=
i>=20
                         <li style=3D"text-align:left;line-height:18px;"><s=
pan style=3D"font-size:20px">Financial Leverage</span></li>=20
                        </ul>=20
                        <br>=20
                        <br><strong style=3D"color:#ff0000; font-family:san=
s-serif; font-size:24px">Target Participants</strong>=20
                        <br><span style=3D"font-size:20px">Business owners =
and executives; managers, officers, and staff performing the following func=
tions: finance, accounting, marketing, operations, human resources, credit =
analysis and evaluation, purchasing, planning, supply chain, and investment=
 management.</span>=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"mar=
gin:0px auto; width:100%">=20
        <tbody>=20
         <tr>=20
          <td style=3D"border-collapse:collapse; border-spacing:0px; border=
:0px; width:100%" valign=3D"top">=20
           <table align=3D"center" border=3D"0" cellpadding=3D"0" cellspaci=
ng=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; bo=
rder:0px transparent; padding:0px">=20
               <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" styl=
e=3D"table-layout:fixed; width:100%">=20
                <tbody>=20
                 <tr>=20
                  <th style=3D"width:600px;padding:0px;border:0px transpare=
nt;font-weight:normal;text-align:left;border-spacing:0px;border-collapse:co=
llapse;vertical-align:top;">&nbsp;=20
                   <table cellpadding=3D"0" cellspacing=3D"0" style=3D"widt=
h:100%">=20
                    <tbody>=20
                     <tr>=20
                      <td style=3D"border-collapse:collapse; border-spacing=
:0px; border:0px">=20
                       <div style=3D"padding:0px;border-width:0px;border-st=
yle:none;display:block;color:rgb(51,51,51);font-family:sans-serif;font-size=
:16px;text-align:center;"> <strong style=3D"font-size:18px">Featured Speake=
r:</strong>=20
                        <br><strong style=3D"color:#0d04f5; font-size:24px"=
>DR. RUFO R. MENDOZA</strong>=20
                        <br><strong style=3D"color:#fc0505; font-family:san=
s-serif; font-size:18px"><em>Former Vice-Chair</em></strong>=20
                        <br><strong style=3D"color:#fc0505; font-family:san=
s-serif; font-size:18px"><em>=EF=BB=BFfor Professional Regulatory Board of =
Accountancy</em></strong>=20
                       </div></td>=20
                     </tr>=20
                    </tbody>=20
                   </table>=20
                   <table cellpadding=3D"0" cellspacing=3D"0" style=3D"widt=
h:100%">=20
                    <tbody>=20
                     <tr>=20
                      <td style=3D"border-collapse:collapse; border-spacing=
:0px; border:0px">=20
                       <div style=3D"padding:0px;border-width:0px;border-st=
yle:none;display:block;color:rgb(51,51,51);font-family:sans-serif;font-size=
:16px;text-align:left;">=20
                        <ul>=20
                         <li style=3D"text-align:left;"><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 thre=
e and a half years. He was also the Chair of the PRC=E2=80=99s Continuing P=
rofessional Development Council for Accountancy for five years. In his tenu=
re in the BOA, he represented the country in the ASEAN Meetings of Professi=
onal Regulatory Authorities for the Mutual Recognition Arrangement on Accou=
ntancy Services. He was also the country's delegate to the APEC Senior Offi=
cials Meeting in Accounting Services. He was PICPA=E2=80=99s national award=
ee as Outstanding CPA in Professional Development in 2008 and Outstanding C=
PA in Government Service in 2010.</span></li>=20
                         <li style=3D"text-align:left;margin-top:0px;margin=
-bottom:0px;"><span style=3D"font-size:20px">He has more than 20 years of e=
xperience in external audit and internal audit of private businesses. He ha=
s 15 years of extensive experience in consulting with international develop=
ment organizations in the area of public financial management that covers t=
he internal control system, risk management, and internal audit. He was Con=
sultant at World Bank, UNDP, European Commission, Australian Agency for Int=
ernational Development, and United States Agency for International Developm=
ent.</span></li>=20
                         <li style=3D"text-align:left;"><span style=3D"font=
-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 membersh=
ip in three international honor societies.</span></li>=20
                         <li style=3D"text-align:left;"><span style=3D"font=
-size:20px">He taught in the graduate school of leading universities in the=
 Philippines, including the Asian Institute of Management, Ateneo de Manila=
 University's School of Government, UP Open University, University of Phili=
ppine Los Ba=C3=B1os, and De La Salle Lipa.</span></li>=20
                         <li style=3D"text-align:left;"><span style=3D"font=
-size:20px">Previously, he worked as a National Capacity Development Expert=
 at the Asian Development Bank.</span></li>=20
                        </ul>=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"mar=
gin:0px auto; width:100%">=20
        <tbody>=20
         <tr>=20
          <td style=3D"border-collapse:collapse; border-spacing:0px; border=
:0px; width:100%" valign=3D"top">=20
           <table align=3D"center" border=3D"0" cellpadding=3D"0" cellspaci=
ng=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; bo=
rder:0px transparent; padding:0px">=20
               <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" styl=
e=3D"table-layout:fixed; width:100%">=20
                <tbody>=20
                 <tr>=20
                  <th style=3D"width:600px;padding:0px;border:0px transpare=
nt;font-weight:normal;text-align:left;border-spacing:0px;border-collapse:co=
llapse;vertical-align:top;">=20
                   <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" =
style=3D"background:transparent; overflow:hidden; width:100%">=20
                    <tbody>=20
                     <tr>=20
                      <td style=3D"border-collapse:collapse; border-spacing=
:0px; border:0px; padding:25px 0px">=20
                       <table border=3D"0" cellpadding=3D"0" cellspacing=3D=
"0" style=3D"width:600px">=20
                        <tbody>=20
                         <tr>=20
                          <td style=3D"border-collapse:collapse; border-spa=
cing:0px; border:0px none; padding-bottom:10px; padding-top:10px">=20
                           <table align=3D"center" border=3D"0" cellpadding=
=3D"0" cellspacing=3D"0" style=3D"margin:0px auto; width:600px">=20
                            <tbody>=20
                             <tr>=20
                              <td style=3D"border-collapse:collapse; border=
-spacing:0px; border-style:none none solid; border-width:0px 0px 1px; font-=
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" cellspacing=3D=
"0" style=3D"background:transparent; overflow:hidden; width:600px">=20
                        <tbody>=20
                         <tr>=20
                          <td style=3D"border-collapse:collapse; border-spa=
cing: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:500px;m=
argin:0px auto;width:500px;">=20
                             <div style=3D"border-collapse:collapse;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"font-family: Georgia, Times,=
 &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-s=
ize:small;font-family:Roboto,RobotoDraft,Helvetica,Arial,sans-serif;">=20
                                    <div style=3D"min-width:320px;max-width=
:500px;margin:0px auto;width:500px;">=20
                                     <div style=3D"border-collapse:collapse=
;display:table;width:500px;">=20
                                      <div style=3D"min-width:320px;max-wid=
th:500px;display:table-cell;vertical-align:top;width:500px;">=20
                                       <div style=3D"width:500px;">=20
                                        <div style=3D"border-width:0px;bord=
er-style:solid;padding:5px 0px;">=20
                                         <div style=3D"line-height: 24px; p=
adding: 10px;">=20
                                          <div style=3D"line-height: 24px;"=
>=20
                                           <h2 style=3D"color:rgb(34,34,34)=
;font-family:sans-serif;text-align:center;font-size:24px;margin-top:10px;ma=
rgin-bottom:0px;"><span style=3D"color:#500050"><span style=3D"color:#ff000=
0"><u>REGISTRATION PER PAX</u></span></span></h2>=20
                                           <div>
                                             &nbsp;=20
                                           </div>=20
                                           <div style=3D"font-weight: 400; =
padding: 0px; border-width: 0px; border-style: none; font-size: 16px; text-=
align: center;"> <span style=3D"font-size:24px"><span style=3D"font-family:=
arial black,gadget,sans-serif"><span style=3D"color:#ff0000">Understanding =
Financial Statements</span></span></span>=20
                                           </div>=20
                                           <div style=3D"font-size: small; =
font-weight: 400; padding: 0px; border-width: 0px; border-style: none; text=
-align: center;"> <strong><span style=3D"font-size:large">GUIDE TO ANALYZE =
THE PERFORMANCE OF THE COMPANY</span></strong>=20
                                           </div>=20
                                           <div style=3D"font-weight: 400; =
padding: 0px; border-width: 0px; border-style: none; font-size: 16px; text-=
align: center;"> <strong style=3D"color:#000000; font-size:20px">August 1, =
2024</strong>=20
                                            <br><strong style=3D"color:#000=
000; font-size:20px">2:00pm - 5:00pm</strong>=20
                                           </div>=20
                                           <div style=3D"font-weight: 400; =
padding: 0px; border-width: 0px; border-style: none; font-size: 16px; text-=
align: center;"> <strong style=3D"color:#000000; font-size:20px">*LIVE VIA =
ZOOM*</strong>=20
                                           </div>=20
                                           <div style=3D"line-height: 24px;=
 text-align: center;">
                                             &nbsp;&nbsp;<span style=3D"bac=
kground-color:transparent"><span style=3D"font-size:large"><span style=3D"f=
ont-family:georgia,times,new serif"><span style=3D"color:#ff0000">REGISTRAT=
ION&nbsp;</span></span></span></span><span style=3D"background-color:transp=
arent"><span style=3D"font-size:large"><span style=3D"font-family:georgia,t=
imes,new serif"><span style=3D"color:#ff0000">LINK</span></span></span></sp=
an><span style=3D"font-size:24px"><span style=3D"background-color:transpare=
nt"><span style=3D"font-family:sans-serif"><span style=3D"color:#ff0000"><s=
pan style=3D"background-color:inherit"><span style=3D"background-color:inhe=
rit">:</span></span></span></span></span></span>=20
                                           </div>=20
                                           <h2 style=3D"color:rgb(34,34,34)=
;font-family:sans-serif;font-size:24px;text-align:center;margin-top:0px;mar=
gin-bottom:0px;"><span style=3D"font-weight:400"><span style=3D"font-size:1=
5px"><span style=3D"background-color:transparent"><span style=3D"font-famil=
y:georgia,times,new serif"><span style=3D"color:#555555"><strong><span styl=
e=3D"font-size:large"><span style=3D"color:#0000ff"><a data-saferedirecturl=
=3D"https://www.google.com/url?q=3Dhttps://form.jotform.com/241153015621442=
&amp;source=3Dgmail&amp;ust=3D1720491245916000&amp;usg=3DAOvVaw0LErkCd_5whV=
NjIAgCkJPl" href=3D"https://mta.promo-email.com/da/daecs?token=3DHoZmZLsmjb=
i0SarkeEChP1484WUI1gjtIMmD37UWhvXXEwRnF%252FD9UyQ%252BP8dPGyJbP2ZxXWKy%252F=
tQKkBdTYfON25uZowusdo8j3B64tk4KIrDqf1nIUrzx6l9Imtdd4Do8aZNOcoNAnGyYcYvcE2QA=
nHxyB2ngWzuy%252BRA8S%252FRcqz4H0oAZVv%252B%252B2nVIDaHNSWmUvQRHQMVzVbHcpFS=
kFDFwASxdHZKKQ3ybI%252FcAXHzgTvq%252Bld%252FiZhBxnA%253D%253D" rel=3D"noref=
errer noopener" target=3D"_blank">https://form.jotform.com/<wbr>24115301562=
1442</a></span></span></strong></span></span></span></span></span></h2>=20
                                           <div style=3D"font-size:16px;">
                                             &nbsp;=20
                                           </div>=20
                                           <div>=20
                                            <h2 style=3D"font-family:sans-s=
erif;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); fo=
nt-size: small; font-family: Arial, Helvetica, sans-serif; line-height: 15p=
x; padding: 10px;">=20
                                    <div style=3D"line-height: 14px; font-s=
ize: 12px;">=20
                                     <div style=3D"font-size: 14px; line-he=
ight: 16px; text-align: center;"> <strong style=3D"color:#222222; font-fami=
ly:Calibri,sans-serif; font-size:14pt"><span style=3D"color:#ff0000">Regula=
r Rate Php 1,699.00 + VAT starting JULY 26,</span></strong><strong style=3D=
"color:#222222; font-family:Calibri,sans-serif; font-size:14pt"><span style=
=3D"color:#ff0000">&nbsp;2024</span></strong>=20
                                     </div>=20
                                    </div>=20
                                   </div>=20
                                   <div align=3D"center" style=3D"color: rg=
b(34, 34, 34); font-size: 11pt; margin: 0cm 0cm 8pt; line-height: 18px; fon=
t-family: Calibri, sans-serif;"> <span style=3D"font-size:14pt"><strong><sp=
an style=3D"color:#ff0000">Early Bird Rate Php 1,399.00 + VAT until&nbsp;</=
span></strong></span>&nbsp;<strong style=3D"font-size:14pt"><span style=3D"=
color:#ff0000">JULY 25,</span></strong>&nbsp;<strong style=3D"font-size:14p=
t"><span style=3D"color:#ff0000">2024</span></strong>=20
                                   </div>=20
                                   <div align=3D"center" style=3D"color: rg=
b(34, 34, 34); font-size: 11pt; margin: 0cm 0cm 8pt; line-height: 18px; fon=
t-family: Calibri, sans-serif;"> <span style=3D"font-size:14pt"><strong><sp=
an 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); fo=
nt-size: small; font-family: Arial, Helvetica, sans-serif; text-align: cent=
er; line-height: 15px;">
                                     &nbsp;=20
                                   </div>=20
                                   <div align=3D"center" style=3D"color: rg=
b(34, 34, 34); font-size: 11pt; margin: 0cm 0cm 8pt; line-height: 18px; fon=
t-family: Calibri, sans-serif;"> <span style=3D"font-size:14pt"><strong><sp=
an 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"margin: 0=
cm 0cm 8pt; line-height: 18px; font-family: Calibri, sans-serif;"> <span st=
yle=3D"color:#ff0000"><span style=3D"font-size:18.6667px"><strong>BIRTHDAY =
MONTH PROMO - ONE (1) FREE SEAT Register 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&nbs=
p;</span></strong><strong style=3D"color:#222222; font-size:18.6667px"><spa=
n style=3D"color:#ff0000">per pax&nbsp;</span></strong><strong style=3D"col=
or:#222222; font-size:18.6667px"><span style=3D"color:#ff0000">Must Present=
 proof of date birth</span></strong>=20
                                   </div>=20
                                   <div align=3D"center" style=3D"margin: 0=
cm 0cm 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 Days from the date of the Masterclass&n=
bsp;<a class=3D"gmail_plusreply" contenteditable=3D"false" id=3D"m_-6990466=
032664926987m_7339881085042237015m_-7207685077312689983m_874987757481112466=
4m_-7949015000260735177m_7122249398962292687m_8846693713456134077m_-5924152=
376493116660m_-7266980937315085433m_-8267451966618763805m_92769172559495104=
6m_-1188879237718663658m_-7355293288959420910m_961249136569885940m_-1608489=
655972963006m_5604732833366387446m_4378312409515602059m_6874459320489289769=
m_-646610415516271479m_8319626764317481505m_2325933389417244277m_2642887845=
746401929m_5087165177397515314m_7817149971883892943m_-4225803679699802999m_=
7683320798588280989m_34598192970764670m_-8866171075513576752m_-362177354947=
9330394m_2404260964293064786m_-4830443689257051615m_-2390217678032805476m_1=
320467170204662062m_-8859158302139931932plusReplyChip-2" style=3D"color:rgb=
(34,34,34)">@</a></span></strong><strong style=3D"color:#222222; font-size:=
18.6667px"><span style=3D"color:#ff0000">Php1,899.00&nbsp;</span></strong><=
strong style=3D"color:#222222; font-size:18.6667px"><span style=3D"color:#f=
f0000">+ 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"margin: 0=
cm 0cm 8pt; line-height: 15px; font-family: Calibri, sans-serif;">
                                     &nbsp;=20
                                   </div>=20
                                   <div style=3D"color: rgb(85, 85, 85); fo=
nt-size: 14px; font-family: Arial, Helvetica, sans-serif; text-align: cente=
r; line-height: 16px;"> <span style=3D"color:#000000"><em><strong>Inclusive=
 of the Webinar Session, Presentation Materials and the Digital Certificate=
&nbsp;</strong></em></span>=20
                                   </div>=20
                                  </div>=20
                                 </div>=20
                                </div>=20
                               </div>=20
                              </div>=20
                             </div>=20
                            </div>=20
                           </div>=20
                           <div style=3D"font-size:13px;color:rgb(80,0,80);=
">=20
                            <div style=3D"min-width:320px;max-width:500px;m=
argin:0px auto;width:500px;">=20
                             <div style=3D"border-collapse:collapse;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 align=3D"center" style=3D"padding:10p=
x;">=20
                                  <table align=3D"center" border=3D"0" cell=
padding=3D"0" cellspacing=3D"0" style=3D"border-collapse:collapse; border-s=
pacing:0px; border-top:2px solid #e10d0d; table-layout:fixed; vertical-alig=
n:top; width:480px">=20
                                   <tbody>=20
                                    <tr style=3D"vertical-align:top">=20
                                     <td valign=3D"top">&nbsp;</td>=20
                                    </tr>=20
                                   </tbody>=20
                                  </table>=20
                                  <h2 style=3D"font-size:24px;color:rgb(51,=
51,51);margin-top:0px;margin-bottom:0px;"><span style=3D"color:#ff0000">ATT=
ENTION TO MS. JHIE</span></h2>=20
                                  <div>
                                    &nbsp;=20
                                  </div>=20
                                  <div style=3D"color:rgb(34,34,34);font-si=
ze:small;font-weight:400;">=20
                                   <div style=3D"font-size:13px;color:rgb(0=
,0,0);padding:0px;"> <span style=3D"font-size:14px"><span style=3D"color:#0=
000ff"><span style=3D"color:#000000"><span style=3D"font-family:arial,sans-=
serif"><span style=3D"color:#0000ff"><span style=3D"background-color:inheri=
t"><span style=3D"background-color:inherit"><a data-saferedirecturl=3D"http=
s://www.google.com/url?q=3Dhttps://form.jotform.com/241153015621442&amp;sou=
rce=3Dgmail&amp;ust=3D1720491245916000&amp;usg=3DAOvVaw0LErkCd_5whVNjIAgCkJ=
Pl" href=3D"https://mta.promo-email.com/da/daecs?token=3DjPdosKjWQIsleKY%25=
2F3yi2xnSvqJ5msbp9uqLZNhsm%252FiFsSnCpgNjHqsjQ6QRNUeVDP2ZxXWKy%252FtQKkBdTY=
fON25uZowusdo8j3B64tk4KIrDqf1nIUrzx6l9Imtdd4Do8aZNOcoNAnGyYcYvcE2QAnHxyB2ng=
Wzuy%252BRA8S%252FRcqz4H0oAZVv%252B%252B2nVIDaHNSWmUvQRHQMVzVbHcpFSkFDFwASx=
dHZKKQ3ybI%252FcAXHzgTvq%252Bld%252FiZhBxnA%253D%253D" rel=3D"noreferrer no=
opener" style=3D"color:rgb(0,0,255);text-decoration-line:none;" target=3D"_=
blank"><img align=3D"left" src=3D"https://ci3.googleusercontent.com/meips/A=
DKq_NZ1n8saSpjr8VccnWLjUnjnAqWL1sjN4ngc1It2AUxrkINedRdrTu70HeEeOhUIMMkTtMHf=
ldLZQ8BRRb5-WNi1x-9-az4qHSR01nuD4ypAi8FyBiC2UYAC7nrE4s1qDW0ej44ylr8BdzBdhJQ=
wnn-NRQ=3Ds0-d-e1-ft#http://staticapp.icpsc.com/icp/resources/mogile/124655=
2/412de04e50ce20f6366e4ad231ea542d.gif" style=3D"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>=
=20
                                   </div>=20
                                   <div style=3D"font-size:13px;color:rgb(0=
,0,0);padding:0px;">
                                     &nbsp;=20
                                   </div>=20
                                   <div style=3D"font-size:13px;color:rgb(0=
,0,0);padding:0px;"> <span style=3D"color:#0000ff"><span style=3D"backgroun=
d-color:transparent"><span style=3D"font-size:small"><span style=3D"color:#=
000000"><em><strong><span style=3D"font-family:arial,helvetica,sans-serif">=
For More Details,</span></strong></em></span></span></span></span><span sty=
le=3D"color:#0000ff"><span style=3D"background-color:transparent"><span sty=
le=3D"font-size:small"><span style=3D"color:#000000"><em><strong><span styl=
e=3D"font-family:arial,helvetica,sans-serif">&nbsp;Inquiry or</span></stron=
g></em></span></span></span></span>=20
                                   </div>=20
                                   <div style=3D"font-size:13px;color:rgb(0=
,0,0);padding:0px;"> <span style=3D"color:#0000ff"><span style=3D"color:#00=
0000"><em><strong><span style=3D"font-family:arial,helvetica,sans-serif"><s=
pan style=3D"font-size:small"><span style=3D"background-color:inherit"><spa=
n 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:rgb(0=
,0,0);"> <strong style=3D"text-align:left"><span style=3D"font-size:small">=
Ms. Jhie&nbsp;</span></strong>=20
                                   </div>=20
                                   <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>=20
                                   </div>=20
                                   <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>=20
                                   </div>=20
                                   <div style=3D"font-size:13px;color:rgb(0=
,0,0);"> <span style=3D"font-size:small">&nbsp;<strong>or Call/Text:</stron=
g></span><strong><span style=3D"font-size:small">&nbsp;0906-4798186&nbsp;</=
span></strong>&nbsp;=20
                                   </div>=20
                                   <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 @jh=
ie.trainin</span><span style=3D"font-family:cambria,serif">g</span></span><=
/strong>=20
                                   </div>=20
                                  </div>=20
                                 </div>=20
                                </div>=20
                               </div>=20
                              </div>=20
                             </div>=20
                            </div>=20
                           </div></td>=20
                         </tr>=20
                        </tbody>=20
                       </table></td>=20
                     </tr>=20
                    </tbody>=20
                   </table>=20
                   <div style=3D"clear:both;">
                     &nbsp;=20
                   </div></th>=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
   <div style=3D"clear:both;">
     &nbsp;=20
   </div>=20
  </div>=20
  <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D"width: 1=
00%; border-collapse: collapse;">=20
   <tbody>=20
    <tr>=20
     <td align=3D"center" valign=3D"top" style=3D"padding: 3px 0;">=20
      <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D"bord=
er-collapse: collapse;">=20
       <tbody>=20
        <tr>=20
         <td align=3D"center" valign=3D"top" style=3D"padding: 0 3px; font-=
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=
l.com/da/umls?token=3Dp3RN6YhKkiT0fsiDgyd6PFHMSLwXyFsrNgFk9igIisyyOk2EnLJA8=
Hl9XftgCuHVIP6ShwhFVryUkNhWLBIFKrmbXB9YD8RLlkK0OuCYm04nfQNVWknYXLItbnUU8C3F=
qTLtb7x5%252BtkAbXJ%252BOA9VLg%253D%253D&amp;lang=3Den" target=3D"_blank" s=
tyle=3D"text-decoration: underline; color: #555555;">Unsubscribe</a></td>=
=20
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      </table></td>=20
    </tr>=20
    <tr>=20
    </tr>=20
    <tr>=20
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    <tr>=20
    </tr>=20
   </tbody>=20
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