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Date: Wed, 28 Aug 2024 17:08:45 +0800 (HKT)
From: JANE TEJADA <jane@masterclassph.com>
Reply-To: JANE TEJADA <jane@masterclassph.com>
To: JHIE-07-YMLP <bruce@untroubled.org>
Message-ID: <b2.58d5acbb-3ae3-4725-b6d2-145c9d29ff29.1724836125842@promo-email.com>
Subject: Tax and Accounting Reconciliation Sept 19
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er; line-height: 16px; font-size: 11pt; font-family: Calibri, sans-serif;">
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52501572__Hlk160528233"><strong><span style=3D"color:red"><span style=3D"fo=
nt-family:cambria,serif"><span style=3D"font-size:12pt">Hereunder is the li=
st of our Upcoming Training Program:</span></span></span></strong></a>
                            </div>
                            <ol>
                             <li><strong><span style=3D"font-family:cambria=
,serif"><span style=3D"font-size:12pt">* Preparing and Understanding Cash F=
low Statements =E2=80=93 Aug 29&nbsp;</span></span></strong><strong><span s=
tyle=3D"font-family:cambria,serif"><span style=3D"font-size:12pt">Reg. Link=
&nbsp;&nbsp;</span></span></strong><a href=3D"https://mta.promo-email.com/d=
a/daecs?token=3DLFSuxe3qmbgZ%252BRYeODZiyXoDyW%252BHrvh53aS5wqj0PQ%252BlLqN=
GJaNzx0MmB6kmq0okvX%252FjAoxHesm%252F%252Fq1fQF8GUjwWgkYn%252FN8N%252FfzTuv=
hfKxRyg%252FSd4NbrWl9Imtdd4Do8aZNOcoNAnGyYcYvcE2QAnHxyB2ngWzuy%252BRA8S%252=
FRcqz4H0oAZVv%252B%252B2nVIDaHNSWmUvQRHQMVzVbHcpFSkFDFwASFkR%252B8Hmd0iNeVg=
w3PpS7C%252Bld%252FiZhBxnA%253D%253D" style=3D"color:blue;" target=3D"_blan=
k"><span style=3D"font-family:cambria,serif"><span style=3D"font-size:12pt"=
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                             <li><strong><span style=3D"font-family:cambria=
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yle=3D"font-family:cambria,serif"><span style=3D"font-size:12pt">Reg. Link&=
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/daecs?token=3DEIGABMaMe8ewI3CU4htC2R%252FdC4ddWx2NnZ0yeezq1Ea2FWtHfdI%252F=
v94Zg6rz7JA5vX%252FjAoxHesm%252F%252Fq1fQF8GUjwWgkYn%252FN8N%252FfzTuvhfKxR=
yg%252FSd4NbrWl9Imtdd4Do8aZNOcoNAnGyYcYvcE2QAnHxyB2ngWzuy%252BRA8S%252FRcqz=
4H0oAZVv%252B%252B2nVIDaHNSWmUvQRHQMVzVbHcpFSkFDFwAWtGIzWQEc31bJipudEaf76%2=
52Bld%252FiZhBxnA%253D%253D" style=3D"color:blue;" target=3D"_blank"><span =
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                             <li><strong><span style=3D"font-family:cambria=
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-family:cambria,serif"><span style=3D"font-size:12pt">Reg. Link&nbsp;&nbsp;=
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n=3D7DZoWgIO%252F1iZByCkjen%252BYH6MGrwEXj6BY8aAdmrD6JPGrEIzFxg9UHYEtPV49P5=
8vX%252FjAoxHesm%252F%252Fq1fQF8GUjwWgkYn%252FN8N%252FfzTuvhfKxRyg%252FSd4N=
brWl9Imtdd4Do8aZNOcoNAnGyYcYvcE2QAnHxyB2ngWzuy%252BRA8S%252FRcqz4H0oAZVv%25=
2B%252B2nVIDaHNSWmUvQRHQMVzVbHcpFSkFDFwAbtIlH4B8KlTvoaWCkJf3%252Fi%252Bld%2=
52FiZhBxnA%253D%253D" style=3D"color:blue;" target=3D"_blank"><span style=
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                             <li><strong><span style=3D"font-family:cambria=
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cambria,serif"><span style=3D"font-size:12pt">Reg. Link&nbsp;</span></span>=
</strong><a href=3D"https://mta.promo-email.com/da/daecs?token=3DULZv1OAA2U=
%252B3mjMsxauRQpGTIDTPywsSw8L3NZ6C%252BU%252F%252BnXMadZxp2mQuwkW%252BOdQPv=
X%252FjAoxHesm%252F%252Fq1fQF8GUjwWgkYn%252FN8N%252FfzTuvhfKxRyg%252FSd4Nbr=
Wl9Imtdd4Do8aZNOcoNAnGyYcYvcE2QAnHxyB2ngWzuy%252BRA8S%252FRcqz4H0oAZVv%252B=
%252B2nVIDaHNSWmUvQRHQMVzVbHcpFSkFDFwAbD%252F7YK8zHxx3TaLUZG8xA6%252Bld%252=
FiZhBxnA%253D%253D" style=3D"color:blue;" target=3D"_blank"><span style=3D"=
font-family:cambria,serif"><span style=3D"font-size:12pt">https://form.jotf=
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                             <li><strong><span style=3D"font-family:cambria=
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Workplace Challenges =E2=80=93 Sept 18&nbsp;</span></span></strong><strong>=
<span style=3D"font-family:cambria,serif"><span style=3D"font-size:12pt">Re=
g. Link&nbsp;</span></span></strong><a href=3D"https://mta.promo-email.com/=
da/daecs?token=3DdiR8i2AYnht%252F%252BtVaRseqoOZZJVrEjJJs28vPK4k6%252FFwVgp=
y2aOCbbTqPbxOX6StdvX%252FjAoxHesm%252F%252Fq1fQF8GUjwWgkYn%252FN8N%252FfzTu=
vhfKxRyg%252FSd4NbrWl9Imtdd4Do8aZNOcoNAnGyYcYvcE2QAnHxyB2ngWzuy%252BRA8S%25=
2FRcqz4H0oAZVv%252B%252B2nVIDaHNSWmUvQRHQMVzVbHcpFSkFDFwAUjUU3cDvG5g4nAl9UM=
%252B5UG%252Bld%252FiZhBxnA%253D%253D" style=3D"color:blue;" target=3D"_bla=
nk"><span style=3D"font-family:cambria,serif"><span style=3D"font-size:12pt=
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                             <li><strong><span style=3D"font-family:cambria=
,serif"><span style=3D"font-size:12pt">* Tax and Accounting Reconciliation =
=E2=80=93 Sept 19&nbsp;</span></span></strong><strong><span style=3D"font-f=
amily:cambria,serif"><span style=3D"font-size:12pt">Reg. Link&nbsp;</span><=
/span></strong><a href=3D"https://mta.promo-email.com/da/daecs?token=3DHlXi=
A47ReutVPXBhqvjgVY15rT6Y%252FlLPwXlO8C%252B6zXmUXht58P7vFM7ptY4dpI6ivX%252F=
jAoxHesm%252F%252Fq1fQF8GUjwWgkYn%252FN8N%252FfzTuvhfKxRyg%252FSd4NbrWl9Imt=
dd4Do8aZNOcoNAnGyYcYvcE2QAnHxyB2ngWzuy%252BRA8S%252FRcqz4H0oAZVv%252B%252B2=
nVIDaHNSWmUvQRHQMVzVbHcpFSkFDFwAXK%252FQYo2sokn9jr%252B%252Bu2O5ly%252Bld%2=
52FiZhBxnA%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>242261986707465</span></span></a></li>
                             <li><strong><span style=3D"font-family:cambria=
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es =E2=80=93 Sept 20 AM&nbsp;</span></span></strong><strong><span style=3D"=
font-family:cambria,serif"><span style=3D"font-size:12pt">Reg. Link&nbsp;</=
span></span></strong><a href=3D"https://mta.promo-email.com/da/daecs?token=
=3DGuJnPTnw3uZx66Mw2rka5041iyI%252FPeDAzegSZHZyGDksMrUePCfhMxbUfifHTcTNvX%2=
52FjAoxHesm%252F%252Fq1fQF8GUjwWgkYn%252FN8N%252FfzTuvhfKxRyg%252FSd4NbrWl9=
Imtdd4Do8aZNOcoNAnGyYcYvcE2QAnHxyB2ngWzuy%252BRA8S%252FRcqz4H0oAZVv%252B%25=
2B2nVIDaHNSWmUvQRHQMVzVbHcpFSkFDFwAXvehnWRY3yfXmN2VkDh9ei%252Bld%252FiZhBxn=
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/<wbr>242273166064454</span></span></a></li>
                             <li><strong><span style=3D"font-family:cambria=
,serif"><span style=3D"font-size:12pt">* Modern Procurement and Purchasing =
Management =E2=80=93 Sept 20 PM&nbsp;</span></span></strong><strong><span s=
tyle=3D"font-family:cambria,serif"><span style=3D"font-size:12pt">Reg. Link=
&nbsp;</span></span></strong><a href=3D"https://mta.promo-email.com/da/daec=
s?token=3DAWwx7CJ2U817BjedLdkBUEPmzYtU%252BklGGLPiPTwWNMfATkgEcDpZZmUuiTXXr=
FoUvX%252FjAoxHesm%252F%252Fq1fQF8GUjwWgkYn%252FN8N%252FfzTuvhfKxRyg%252FSd=
4NbrWl9Imtdd4Do8aZNOcoNAnGyYcYvcE2QAnHxyB2ngWzuy%252BRA8S%252FRcqz4H0oAZVv%=
252B%252B2nVIDaHNSWmUvQRHQMVzVbHcpFSkFDFwAdztqVOc3%252BnBtg%252BBrkyzvNy%25=
2Bld%252FiZhBxnA%253D%253D" style=3D"color:blue;" target=3D"_blank"><span s=
tyle=3D"font-family:cambria,serif"><span style=3D"font-size:12pt">https://f=
orm.jotform.com/<wbr>242272976862468</span></span></a></li>
                             <li><strong><span style=3D"font-family:cambria=
,serif"><span style=3D"font-size:12pt">* Excel for Accounting and Finance =
=E2=80=93 Sept 24 AM&nbsp;</span></span></strong><strong><span style=3D"fon=
t-family:cambria,serif"><span style=3D"font-size:12pt">Reg. Link&nbsp;&nbsp=
;</span></span></strong><a href=3D"https://mta.promo-email.com/da/daecs?tok=
en=3D%252FP6cQKIT8Bdq7fLtZV6JCz8bRSDbbZOugIcWiE%252BJIHCjjmG69W7Itd4Zg6rz7J=
A5vX%252FjAoxHesm%252F%252Fq1fQF8GUjwWgkYn%252FN8N%252FfzTuvhfKxRyg%252FSd4=
NbrWl9Imtdd4Do8aZNOcoNAnGyYcYvcE2QAnHxyB2ngWzuy%252BRA8S%252FRcqz4H0oAZVv%2=
52B%252B2nVIDaHNSWmUvQRHQMVzVbHcpFSkFDFwAff6LrCuiiCcC3iJrkwx%252B8a%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/242273333297458</span></span></a></li>
                             <li><strong><span style=3D"font-family:cambria=
,serif"><span style=3D"font-size:12pt">* Significant Changes in Corporate T=
axation =E2=80=93 Sept 24 PM&nbsp;</span></span></strong><strong><span styl=
e=3D"font-family:cambria,serif"><span style=3D"font-size:12pt">Reg. Link&nb=
sp;&nbsp;</span></span></strong><a href=3D"https://mta.promo-email.com/da/d=
aecs?token=3Dv36wuwJPFfQZhUgwhDYDib4XsC6KUq9%252B601Cx5rhvoiQztjkhmRanqbaxb=
NciF2IvX%252FjAoxHesm%252F%252Fq1fQF8GUjwWgkYn%252FN8N%252FfzTuvhfKxRyg%252=
FSd4NbrWl9Imtdd4Do8aZNOcoNAnGyYcYvcE2QAnHxyB2ngWzuy%252BRA8S%252FRcqz4H0oAZ=
Vv%252B%252B2nVIDaHNSWmUvQRHQMVzVbHcpFSkFDFwATkVHKlusk9%252BtQwnDphq5ou%252=
Bld%252FiZhBxnA%253D%253D" style=3D"color:blue;" target=3D"_blank"><span st=
yle=3D"font-family:cambria,serif"><span style=3D"font-size:12pt">https://fo=
rm.jotform.<wbr>com/242277708814463</span></span></a></li>
                             <li><strong><span style=3D"color:black"><span =
style=3D"font-family:cambria,serif">* Labor Law 101 and Latest Labor Law Up=
date =E2=80=93 Sept 25&nbsp;</span></span></strong><strong><span style=3D"c=
olor:black"><span style=3D"font-family:cambria,serif">Reg. Link&nbsp;</span=
></span></strong><span style=3D"color:black"><a href=3D"https://mta.promo-e=
mail.com/da/daecs?token=3DEmvHPUnG8PC3jrY6UfKlh0uwid4FkQGD3yg%252BW18FXdVFN=
42KbgSCR4AOnFtV%252FZrfvX%252FjAoxHesm%252F%252Fq1fQF8GUjwWgkYn%252FN8N%252=
FfzTuvhfKxRyg%252FSd4NbrWl9Imtdd4Do8aZNOcoNAnGyYcYvcE2QAnHxyB2ngWzuy%252BRA=
8S%252FRcqz4H0oAZVv%252B%252B2nVIDaHNSWmUvQRHQMVzVbHcpFSkFDFwAaADW8p1dwu4kB=
3eMjRp1Je%252Bld%252FiZhBxnA%253D%253D" style=3D"color:blue;" target=3D"_bl=
ank"><span style=3D"font-family:cambria,serif">https://form.jotform.com/<wb=
r>242263135561451</span></a></span></li>
                             <li><strong><span style=3D"color:black"><span =
style=3D"font-family:cambria,serif">* Professionalism in the Workplace =E2=
=80=93 Sept 26 AM</span></span></strong><strong><span style=3D"color:black"=
><span style=3D"font-family:cambria,serif">&nbsp;Reg. Link&nbsp;&nbsp;</spa=
n></span></strong><span style=3D"color:black"><a href=3D"https://mta.promo-=
email.com/da/daecs?token=3DfM%252ByflY510t0354oUz8LXuXuFYSzW9AAVtTTBhoQBcTI=
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2FfzTuvhfKxRyg%252FSd4NbrWl9Imtdd4Do8aZNOcoNAnGyYcYvcE2QAnHxyB2ngWzuy%252BR=
A8S%252FRcqz4H0oAZVv%252B%252B2nVIDaHNSWmUvQRHQMVzVbHcpFSkFDFwARmZEHhus3aZz=
dcRYnfK9Am%252Bld%252FiZhBxnA%253D%253D" style=3D"color:blue;" target=3D"_b=
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                             <li><strong><span style=3D"color:black"><span =
style=3D"font-family:cambria,serif">* Developing Winning Habits =E2=80=93 S=
ept 26 PM&nbsp;</span></span></strong><strong><span style=3D"color:black"><=
span style=3D"font-family:cambria,serif">Reg. Link&nbsp;&nbsp;</span></span=
></strong><span style=3D"color:black"><a href=3D"https://mta.promo-email.co=
m/da/daecs?token=3DJVvbn8S%252BW%252F1B3sC%252BuylT3vehAtNN6E5xBJT9OJ2xvalV=
pp3ODdhBsLaNrQsR638rvX%252FjAoxHesm%252F%252Fq1fQF8GUjwWgkYn%252FN8N%252Ffz=
TuvhfKxRyg%252FSd4NbrWl9Imtdd4Do8aZNOcoNAnGyYcYvcE2QAnHxyB2ngWzuy%252BRA8S%=
252FRcqz4H0oAZVv%252B%252B2nVIDaHNSWmUvQRHQMVzVbHcpFSkFDFwAQ%252F1AHvsAa5SA=
v5YwGE0uha%252Bld%252FiZhBxnA%253D%253D" style=3D"color:blue;" target=3D"_b=
lank"><span style=3D"font-family:cambria,serif">https://form.jotform.<wbr>c=
om/242278300320444</span></a></span></li>
                             <li><strong><span style=3D"color:black"><span =
style=3D"font-family:cambria,serif">* Issues, Problems and Solutions in BIR=
 Tax Audit &amp; Investigation =E2=80=93 Sept 27&nbsp;</span></span></stron=
g><strong><span style=3D"color:black"><span style=3D"font-family:cambria,se=
rif">Reg. Link&nbsp;</span></span></strong><span style=3D"color:black"><a h=
ref=3D"https://mta.promo-email.com/da/daecs?token=3DSfDH3rluG0IumLOdrVW5z8S=
Po9jbEKq77JWEhIBCubz%252Bn9mCXWzxZkPQtBDZ7SmzvX%252FjAoxHesm%252F%252Fq1fQF=
8GUjwWgkYn%252FN8N%252FfzTuvhfKxRyg%252FSd4NbrWl9Imtdd4Do8aZNOcoNAnGyYcYvcE=
2QAnHxyB2ngWzuy%252BRA8S%252FRcqz4H0oAZVv%252B%252B2nVIDaHNSWmUvQRHQMVzVbHc=
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                           <th style=3D"display:block;border:0px transparen=
t;border-spacing:0px;border-collapse:collapse;"><img height=3D"197" src=3D"=
https://ci3.googleusercontent.com/meips/ADKq_NYicQAnofP-LK-BiOzkCWNYRVuKoBt=
V5Q4VRc5mKEQdXRPHpEAD-HEAYJd9eaMq6mOXWC2UMl3IYydjkZoHTd-cw3K1Q3cf_14lW0HJsP=
9-Auq18CBmqo6tWg5x7t1AOD_hOK0khK4xC9t24l8P2B2r=3Ds0-d-e1-ft#https://powerma=
xph.com/wp-content/uploads/2024/06/32cb7c83-aa6c-4676-8ccd-55cae7ce7397.jpe=
g" style=3D"display:block; margin:auto; user-select:none" unselectable=3D"o=
n" 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"wid=
th:100%">
                     <tbody>
                      <tr>
                       <td style=3D"border-collapse:collapse; border-spacin=
g:0px; border:0px">
                        <div style=3D"padding:0px;border-width:0px;border-s=
tyle:none;display:block;color:rgb(51,51,51);font-family:sans-serif;font-siz=
e:16px;text-align:center;">
                         <span style=3D"font-family:arial,helvetica,sans-se=
rif"><strong><span style=3D"font-size:24px"><span style=3D"color:#ff0000">T=
ax and Accounting Reconciliation</span></span></strong></span>
                        </div>
                        <div style=3D"padding:0px;border-width:0px;border-s=
tyle:none;display:block;color:rgb(51,51,51);font-family:sans-serif;font-siz=
e:16px;text-align:center;">
                         &nbsp; <span style=3D"font-size:large"><a name=3D"=
m_7320030295129024620__Hlk112080734" style=3D"font-family:Calibri, sans-ser=
if;"><strong><span style=3D"font-family:cambria,serif">TO PREVENT&nbsp;</sp=
an></strong></a></span><strong style=3D"font-family:Calibri,sans-serif"><sp=
an style=3D"background-clip:initial; background-image:initial; background-o=
rigin:initial; background-position:initial; background-repeat:initial; back=
ground-size:initial"><span style=3D"color:black"><span style=3D"font-family=
:cambria,serif">FRAUDULENT</span></span></span></strong>&nbsp;=20
                         <br><strong><span style=3D"font-size:18px">Septemb=
er 19, 2024<br>
                            2:00pm - 5:00pm</span></strong>
                        </div>
                        <div style=3D"padding:0px;border-width:0px;border-s=
tyle:none;display:block;color:rgb(51,51,51);font-family:sans-serif;font-siz=
e:16px;text-align:center;">
                         <strong><span style=3D"font-size:18px">*LIVE VIA Z=
OOM*</span></strong>
                        </div></td>
                      </tr>
                     </tbody>
                    </table>
                    <table cellpadding=3D"0" cellspacing=3D"0" style=3D"wid=
th:100%">
                     <tbody>
                      <tr>
                       <td style=3D"border-collapse:collapse; border-spacin=
g:0px; border:0px">
                        <div style=3D"padding:0px;border-width:0px;border-s=
tyle:none;background-color:rgb(255,255,255);display:block;color:rgb(51,51,5=
1);font-family:sans-serif;font-size:16px;text-align:left;">
                         <div style=3D"text-align:center;">
                          <div style=3D"text-align:left;">
                           <span style=3D"font-size:18px"><strong>Introduct=
ion</strong></span>
                          </div>
                          <div style=3D"text-align:left;">
                           <span style=3D"font-size:16px">Join us in this r=
ichly informative learning session that will help you understand the import=
ance of reconciling financial statements and tax returns. Our expert speake=
r, Mr. Jekell Salosagcol, a seasoned CPA Reviewer and PFRS Trainer, will pr=
ovide a clear and simplified explanation of the subject matter, covering ke=
y concepts and practical applications. The session is designed to be inform=
ative and engaging, with opportunities for participants to ask questions an=
d interact with the speaker.</span>
                          </div>&nbsp;=20
                          <div style=3D"text-align:left;">
                           <span style=3D"font-size:18px"><strong>Learning =
Outcomes</strong></span>
                          </div>
                          <ul>
                           <li style=3D"text-align:left;"><span style=3D"fo=
nt-size:16px">Understand the concepts of income tax, business tax, and with=
holding tax in the Philippines </span></li>
                           <li style=3D"text-align:left;"><span style=3D"fo=
nt-size:16px">Identify the key elements and requirements of each type of ta=
x </span></li>
                           <li style=3D"text-align:left;"><span style=3D"fo=
nt-size:16px">Apply the principles and framework of Philippine Financial Re=
porting Standards (PFRS) and PFRS for Small and Medium-sized Enterprises (S=
ME) </span></li>
                           <li style=3D"text-align:left;"><span style=3D"fo=
nt-size:16px">Recognize the differences between accounting and taxation in =
various areas, including borrowing costs, foreign exchange gains and losses=
, investment properties, and more </span></li>
                           <li style=3D"text-align:left;"><span style=3D"fo=
nt-size:16px">Explain the concept of deferred tax accounting and its import=
ance in financial reporting </span></li>
                           <li style=3D"text-align:left;"><span style=3D"fo=
nt-size:16px">Identify and account for temporary differences, excess Minimu=
m Corporate Income Tax (MCIT), and net operating loss carryover </span></li=
>
                           <li style=3D"text-align:left;"><span style=3D"fo=
nt-size:16px">Apply the accounting treatment for Value-Added Tax (VAT) and =
other percentage taxes in the Philippines</span></li>
                          </ul>
                          <div style=3D"text-align:left;">
                           <strong><span style=3D"font-size:18px">Course Ou=
tline</span><br><span style=3D"font-size:16px">Module 1: Overview of Philip=
pine Income Tax</span></strong>
                          </div>
                          <ul>
                           <li style=3D"text-align:left;"><span style=3D"fo=
nt-size:16px">Income tax</span></li>
                           <li style=3D"text-align:left;"><span style=3D"fo=
nt-size:16px">Business tax</span></li>
                           <li style=3D"text-align:left;"><span style=3D"fo=
nt-size:16px">Withholding tax</span></li>
                          </ul>
                          <div style=3D"text-align:left;">
                           <span style=3D"color:#000000"><strong>Module 2: =
Overview of Financial Accounting</strong></span>
                          </div>
                          <ul>
                           <li style=3D"text-align:left;"><span style=3D"fo=
nt-size:16px">PFRS</span></li>
                           <li style=3D"text-align:left;"><span style=3D"fo=
nt-size:16px">PFRS for SME</span></li>
                          </ul>
                          <div style=3D"text-align:left;">
                           <strong><span style=3D"color:#000000">Module 3: =
Differences Between Accounting and Taxation</span></strong>
                          </div>
                          <ul>
                           <li style=3D"text-align:left;"><span style=3D"fo=
nt-size:16px">Borrowing costs</span></li>
                           <li style=3D"text-align:left;"><span style=3D"fo=
nt-size:16px">Foreign exchange gains and losses</span></li>
                           <li style=3D"text-align:left;"><span style=3D"fo=
nt-size:16px">Investment properties</span></li>
                           <li style=3D"text-align:left;"><span style=3D"fo=
nt-size:16px">Depreciation and amortization</span></li>
                           <li style=3D"text-align:left;"><span style=3D"fo=
nt-size:16px">Impairment losses</span></li>
                           <li style=3D"text-align:left;"><span style=3D"fo=
nt-size:16px">Unrealized gains and losses</span></li>
                           <li style=3D"text-align:left;"><span style=3D"fo=
nt-size:16px">Retirement benefit expense</span></li>
                           <li style=3D"text-align:left;"><span style=3D"fo=
nt-size:16px">Revenue from sale of real estate</span></li>
                           <li style=3D"text-align:left;"><span style=3D"fo=
nt-size:16px">Leases</span></li>
                           <li style=3D"text-align:left;"><span style=3D"fo=
nt-size:16px">Biological assets</span></li>
                           <li style=3D"text-align:left;"><span style=3D"fo=
nt-size:16px">Research and development costs</span></li>
                           <li style=3D"text-align:left;"><span style=3D"fo=
nt-size:16px">Organizational costs</span></li>
                           <li style=3D"text-align:left;"><span style=3D"fo=
nt-size:16px">Fines and penalties</span></li>
                           <li style=3D"text-align:left;"><span style=3D"fo=
nt-size:16px">Accounting changes and correction of errors</span></li>
                          </ul>
                          <div style=3D"text-align:left;">
                           <div>
                            <span style=3D"font-size:16px"><strong>Module 4=
: The Concept of Deferred Tax Accounting</strong></span>
                           </div>
                           <ul>
                            <li style=3D"text-align:left;"><span style=3D"f=
ont-size:16px">Importance</span></li>
                            <li style=3D"text-align:left;"><span style=3D"f=
ont-size:16px">Components of income tax expense</span></li>
                            <li style=3D"text-align:left;"><span style=3D"f=
ont-size:16px">Temporary differences</span></li>
                            <li style=3D"text-align:left;"><span style=3D"f=
ont-size:16px">Excess MCIT</span></li>
                            <li style=3D"text-align:left;"><span style=3D"f=
ont-size:16px">Net operating loss carryover</span></li>
                           </ul>
                           <div>
                            <span style=3D"font-size:16px"><strong>Module 5=
: Accounting for Business Taxes</strong></span>
                           </div>
                           <ul>
                            <li style=3D"text-align:left;"><span style=3D"f=
ont-size:16px">VAT</span></li>
                            <li style=3D"text-align:left;"><span style=3D"f=
ont-size:16px">Other percentage taxes</span></li>
                           </ul>
                          </div>
                         </div>
                        </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"ma=
rgin:0px auto; width:100%">
         <tbody>
          <tr>
           <td style=3D"border-collapse:collapse; border-spacing:0px; borde=
r:0px; width:100%" valign=3D"top">
            <table align=3D"center" border=3D"0" cellpadding=3D"0" cellspac=
ing=3D"0" style=3D"background-color:#ffffff; margin:0px auto; table-layout:=
fixed; width:600px">
             <tbody>
              <tr>
               <td style=3D"background-color:#ffffff; border-collapse:colla=
pse; border-spacing:0px; border:0px transparent; padding:0px">
                <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" sty=
le=3D"table-layout:fixed; width:100%">
                 <tbody>
                  <tr>
                   <th style=3D"width:600px;padding:0px;border:0px transpar=
ent;font-weight:normal;text-align:left;border-spacing:0px;border-collapse:c=
ollapse;vertical-align:top;">
                    <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0"=
 style=3D"width:100%">
                     <tbody>
                      <tr>
                       <td style=3D"border-collapse:collapse; border-spacin=
g:0px; border:0px; 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:100%">
                         <tbody>
                          <tr>
                           <td style=3D"border-collapse:collapse; border-co=
lor:currentcolor currentcolor #888888; border-spacing:0px; border-style:non=
e none solid; border-width:0px 0px 1px; font-size:0px; line-height:0px">&nb=
sp;</td>
                          </tr>
                         </tbody>
                        </table></td>
                      </tr>
                     </tbody>
                    </table>
                    <table cellpadding=3D"0" cellspacing=3D"0" style=3D"wid=
th:100%">
                     <tbody>
                      <tr>
                       <td style=3D"border-collapse:collapse; border-spacin=
g:0px; border:0px">
                        <div style=3D"padding:0px;border-width:0px;border-s=
tyle: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><span style=3D"font-size:16px">Featured Sp=
eaker:</span></strong>
                         <br><span style=3D"font-size:18px"><span style=3D"=
color:#ff0000"><strong>Mr. Jekell Salosagcol, CPA</strong></span></span>
                         <br><strong><span style=3D"font-size:16px">CPA Rev=
iewer and PFRS Trainer</span></strong>
                        </div></td>
                      </tr>
                     </tbody>
                    </table>
                    <table cellpadding=3D"0" cellspacing=3D"0" style=3D"wid=
th:100%">
                     <tbody>
                      <tr>
                       <td style=3D"border-collapse:collapse; border-spacin=
g:0px; border:0px">
                        <div style=3D"padding:0px;border-width:0px;border-s=
tyle:none;display:block;color:rgb(51,51,51);font-family:sans-serif;font-siz=
e:16px;text-align:left;">
                         <ul>
                          <li style=3D"text-align:left;"><span style=3D"fon=
t-size:16px">2002 to Date CPA Reviewer: Auditing Theory and Practice -CRC -=
ACE -CPA Review School</span></li>
                          <li style=3D"text-align:left;"><span style=3D"fon=
t-size:16px">2006 to Date Resource Speaker: PICPA CPE Seminar son Accountin=
g and Auditing Standards</span></li>
                          <li style=3D"text-align:left;"><span style=3D"fon=
t-size:16px">1999 to 2002 CPA Reviewer: Auditing Theory and Practice CPA Re=
view School of the Phils.</span></li>
                          <li style=3D"text-align:left;"><span style=3D"fon=
t-size:16px">1996 to 1999 Lecturer: De La Salle University; St. Scholastica=
=E2=80=99s College; and Colegio de San Juan de Letran.</span></li>
                         </ul>
                         <div style=3D"text-align:left;">
                          <span style=3D"font-size:16px"><strong>PFRS Train=
er</strong></span>
                         </div>
                         <ul>
                          <li style=3D"text-align:left;"><span style=3D"fon=
t-size:16px">Manila Electric Company Accenture Philippines</span></li>
                          <li style=3D"text-align:left;"><span style=3D"fon=
t-size:16px">Commission on Audit Dole Philippines</span></li>
                          <li style=3D"text-align:left;"><span style=3D"fon=
t-size:16px">Bureau of Treasury Philippines Association of Local Government=
 Accountants</span></li>
                          <li style=3D"text-align:left;"><span style=3D"fon=
t-size:16px">Bureau of Internal Revenue National Institute of Accounting Te=
chnician</span></li>
                         </ul>
                         <div style=3D"text-align:left;">
                          <span style=3D"font-size:16px"><strong>Audit and =
Consultancy</strong></span>
                         </div>
                         <ul>
                          <li style=3D"text-align:left;"><span style=3D"fon=
t-size:16px">2012 Consultant: Independent Oil Price Review Committee- Depar=
tment of Energy</span></li>
                          <li style=3D"text-align:left;"><span style=3D"fon=
t-size:16px">2011 to date: Audit and PFRS Consultant- Government Service In=
surance System</span></li>
                          <li style=3D"text-align:left;"><span style=3D"fon=
t-size:16px">2010 to date: Technical and Training Consultant- Reyes Tacando=
ng &amp; Company</span></li>
                          <li style=3D"text-align:left;"><span style=3D"fon=
t-size:16px">2008 to date: Consultant: ORT Consulting Group LLC- Chicago II=
. USA</span></li>
                          <li style=3D"text-align:left;"><span style=3D"fon=
t-size:16px">2008 to 2010: Vice-President for US Operations: Theorem Global=
 Business Outsourcing Inc.</span></li>
                          <li style=3D"text-align:left;"><span style=3D"fon=
t-size:16px">1995 to 1996: Auditor- Sycip, Gorres, Velayo &amp; Company</sp=
an></li>
                         </ul>
                         <div style=3D"text-align:left;">
                          <span style=3D"font-size:16px"><strong>Education<=
/strong></span>
                         </div>
                         <ul>
                          <li style=3D"text-align:left;"><span style=3D"fon=
t-size:16px">2nd&nbsp;Placer Philippine CPA Licensure Examination- May 1995=
</span></li>
                          <li style=3D"text-align:left;"><span style=3D"fon=
t-size:16px">BS Accountancy- Technological Institute of the Philippines- 19=
90 to 1994</span></li>
                         </ul>
                         <div style=3D"text-align:left;">
                          <span style=3D"font-size:16px"><strong>Publicatio=
n</strong></span>
                         </div>
                         <ul>
                          <li style=3D"text-align:left;"><span style=3D"fon=
t-size:16px">2002 =E2=80=93 =E2=80=9CBasic Auditing Theory and Concepts=E2=
=80=9D</span></li>
                          <li style=3D"text-align:left;"><span style=3D"fon=
t-size:16px">2005 =E2=80=93 =E2=80=9CA Guide in Understanding the Philippin=
e Standards on Auditing</span></li>
                         </ul>
                        </div></td>
                      </tr>
                     </tbody>
                    </table></th>
                  </tr>
                 </tbody>
                </table></td>
              </tr>
             </tbody>
            </table></td>
          </tr>
         </tbody>
        </table></td>
      </tr>
     </tbody>
    </table>
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0px auto;width:500px;">
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ay:table-cell;vertical-align:top;width:500px;">
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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"font-family:sans-serif;text-alig=
n:center;font-size:24px;margin-top:10px;margin-bottom:0px;"><span style=3D"=
color:#0000ff"><u>LEARNING INVESTMENT</u></span></h2>
                              <div style=3D"color:rgb(80, 0, 80);">
                              &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;bo=
rder-style:none;">
                              <div style=3D"padding: 0px; border-width: 0px=
; border-style: none; text-align: center;">
                              <span style=3D"font-family:arial,helvetica,sa=
ns-serif"><strong><span style=3D"font-size:24px"><span style=3D"color:#ff00=
00">Tax and Accounting Reconciliation</span></span></strong></span>
                              </div>
                              <div style=3D"padding: 0px; border-width: 0px=
; border-style: none; text-align: center;">
                              &nbsp;&nbsp;<span style=3D"font-size:large"><=
a name=3D"m_7320030295129024620__Hlk112080734" style=3D"font-family:Calibri=
, sans-serif;"><strong><span style=3D"font-family:cambria,serif">TO PREVENT=
&nbsp;</span></strong></a></span><strong style=3D"font-family:Calibri,sans-=
serif"><span style=3D"background-clip:initial; background-image:initial; ba=
ckground-origin:initial; background-position:initial; background-repeat:ini=
tial; background-size:initial"><span style=3D"color:black"><span style=3D"f=
ont-family:cambria,serif">FRAUDULENT</span></span></span></strong>&nbsp;=20
                              <br><strong><span style=3D"font-size:18px">Se=
ptember 19, 2024<br>
                               2:00pm - 5:00pm</span></strong>
                              </div>
                              <div style=3D"padding: 0px; border-width: 0px=
; border-style: none; text-align: center;">
                              <strong><span style=3D"font-size:18px">*LIVE =
VIA ZOOM*</span></strong>
                              </div>
                              </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"font-family:sans-serif;font-size=
:24px;text-align:center;margin-top:0px;margin-bottom:0px;"><span style=3D"f=
ont-weight:400"><span style=3D"font-size:15px"><span style=3D"background-co=
lor:transparent"><span style=3D"font-family:georgia,times,new serif"><span =
style=3D"color:#555555"><strong><span style=3D"font-size:large"><span style=
=3D"color:#0000ff"><a href=3D"https://mta.promo-email.com/da/daecs?token=3D=
Z8lcnkNc92ZELaXPVTQqYHcd4eRusH3K%252BY5MjH8opcJyxQovuiLk%252FLfK3HcBDgjMvX%=
252FjAoxHesm%252F%252Fq1fQF8GUjwWgkYn%252FN8N%252FfzTuvhfKxRyg%252FSd4NbrWl=
9Imtdd4Do8aZNOcoNAnGyYcYvcE2QAnHxyB2ngWzuy%252BRA8S%252FRcqz4H0oAZVv%252B%2=
52B2nVIDaHNSWmUvQRHQMVzVbHcpFSkFDFwAXK%252FQYo2sokn9jr%252B%252Bu2O5ly%252B=
ld%252FiZhBxnA%253D%253D" rel=3D"noreferrer noopener" target=3D"_blank">htt=
ps://form.jotform.com/<wbr>242261986707465</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-siz=
e: small; font-family: Arial, Helvetica, sans-serif; line-height: 15px; pad=
ding: 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 SEPT 13,&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-fami=
ly: 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">SEPT 12</span></strong><strong style=3D"font-size:14pt">=
<span style=3D"color:#ff0000">,</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-fami=
ly: 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-siz=
e: small; font-family: Arial, Helvetica, sans-serif; text-align: center; li=
ne-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-fami=
ly: 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 0cm=
 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 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 D=
ays from the date of the Masterclass&nbsp;<a class=3D"gmail_plusreply" cont=
enteditable=3D"false" id=3D"m_7320030295129024620m_3029953612652501572m_893=
3528335294646605m_1849133751370168586m_-1838638575507282232m_-5829370261140=
061019m_207588622971858768m_4093071732451145085m_-6311649749946155964m_-103=
0687248780375209m_3235850580053168937m_6947174741607146710m_746435192127322=
4107m_-7266980937315085433m_-8267451966618763805m_927691725594951046m_-1188=
879237718663658m_-7355293288959420910m_961249136569885940m_-160848965597296=
3006m_5604732833366387446m_4378312409515602059m_6874459320489289769m_-64661=
0415516271479m_8319626764317481505m_2325933389417244277m_264288784574640192=
9m_5087165177397515314m_7817149971883892943m_-4225803679699802999m_76833207=
98588280989m_34598192970764670m_-8866171075513576752m_-3621773549479330394m=
_2404260964293064786m_-4830443689257051615m_-2390217678032805476m_132046717=
0204662062m_-8859158302139931932plusReplyChip-2" style=3D"color: rgb(34, 34=
, 34);">@</a></span></strong><strong style=3D"color:#222222; font-size:18.6=
667px"><span style=3D"color:#ff0000">Php1,899.00&nbsp;</span></strong><stro=
ng style=3D"color:#222222; font-size:18.6667px"><span style=3D"color:#ff000=
0">+ VAT&nbsp;</span></strong><strong style=3D"color:#222222; font-size:18.=
6667px"><span style=3D"color:#ff0000">per pax</span></strong>
                             </div>
                             <div style=3D"color: rgb(85, 85, 85); font-siz=
e: 14px; font-family: Arial, Helvetica, sans-serif; text-align: center; lin=
e-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;font-family:sans-serif;co=
lor:rgb(80, 0, 80);">
                      <div style=3D"min-width:320px;max-width:500px;margin:=
0px auto;width:500px;">
                       <div style=3D"border-collapse:collapse;display:table=
;width:500px;">
                        <div style=3D"min-width:320px;max-width:500px;displ=
ay:table-cell;vertical-align:top;width:500px;">
                         <div style=3D"width:500px;">
                          <div style=3D"border-width:0px;border-style:solid=
;padding:5px 0px;">
                           <div align=3D"center" style=3D"padding:10px;">
                            <table align=3D"center" border=3D"0" cellpaddin=
g=3D"0" cellspacing=3D"0" style=3D"border-collapse:collapse; border-spacing=
:0px; border-top:2px solid #e10d0d; table-layout:fixed; vertical-align:top;=
 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-weig=
ht: 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 href=3D"https://mta=
.promo-email.com/da/daecs?token=3DCkZoHu3wwRbhiyg1AX2ab0NAgRZglmC56AdcSveGs=
HcJJa8OINFR1zj7lDkv3FqsvX%252FjAoxHesm%252F%252Fq1fQF8GUjwWgkYn%252FN8N%252=
FfzTuvhfKxRyg%252FSd4NbrWl9Imtdd4Do8aZNOcoNAnGyYcYvcE2QAnHxyB2ngWzuy%252BRA=
8S%252FRcqz4H0oAZVv%252B%252B2nVIDaHNSWmUvQRHQMVzVbHcpFSkFDFwAXK%252FQYo2so=
kn9jr%252B%252Bu2O5ly%252Bld%252FiZhBxnA%253D%253D" rel=3D"noreferrer noope=
ner" style=3D"color:rgb(0, 0, 255);text-decoration-line:none;" target=3D"_b=
lank"><img align=3D"left" src=3D"https://ci3.googleusercontent.com/meips/AD=
Kq_NZ1n8saSpjr8VccnWLjUnjnAqWL1sjN4ngc1It2AUxrkINedRdrTu70HeEeOhUIMMkTtMHfl=
dLZQ8BRRb5-WNi1x-9-az4qHSR01nuD4ypAi8FyBiC2UYAC7nrE4s1qDW0ej44ylr8BdzBdhJQw=
nn-NRQ=3Ds0-d-e1-ft#http://staticapp.icpsc.com/icp/resources/mogile/1246552=
/412de04e50ce20f6366e4ad231ea542d.gif" style=3D"border-color:#333333; borde=
r-style:solid; border-width:0px; display:block; max-width:582px; user-selec=
t: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;">
                              &nbsp;
                             </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>
                    </div>
                   </div>
                  </div>
                 </div>
                </div>
               </div>
              </div>
             </div>
            </div>
           </div>
          </div>
         </div>
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  <table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D"width: 1=
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er-collapse: collapse;">
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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=
l.com/da/umls?token=3Dp3RN6YhKkiQzsqEZgr%252F5IMhOTYlEqzlQGJLn97jmqqLJTVC6U=
wwlBSl%252BNvvdnqUUPdPWPd1aK8Q4gLQQIhntGW8MudoQlQugOJACxqUF1NgSK%252FmrIW0R=
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