�;#R����D-~���?�~���_M�')&M�妤v*�!�w�'��!ܗ�%v Z����**OU��Z!��Z~�!A�b!Yh��0X�*�gbmqyH˴6?�鋞!�\�0`Zj��c��B���B�_e!�"aЦ�(��B_%,s��`�F,Q}����vT����~��������� �� N�;�Y/I���J� Useful links. %PDF-1.6 %���� IFRS 16 Leases Illustrative Examples These examples accompany, but are not part of, IFRS 16. grantthornton. 9���=jݢ�� ��eX:�Π�Yt�݂�@w�;��t�?�@��#��z'q"1�B�%���]$�.� �7��m,��m�� �a=l�&�nj}*���Z��Π3��݂nA��;���,�݃�A����z=�EO�'�Θ���.|8uҦ��)E��"���V��XĽ���x�5���a��uׇ�J_���u�ַ�wm4?f���L�����~wP˺�����{v�]�L#�����L���Vq�������FѰ|�I��Y��nw@)�C&��\�Zg�\�w3��|u�����~|�j�+j����t(�/�ɍ�L��$�/������ �Ҫ� year in which it adopts IFRS 16 with a date of initial application of 1 January 2019. This publication outlines the key features of IFRS 3 and provides illustrative examples to assist readers in applying the standard. 670 0 obj <> endobj � �E�+��] D�+���J#gks�On>�M�ɸ�9O�ĥ�"��-#5�%I���a�zgſ�+��� ���\�ćK�0�JҰy1��d qN|OxΈ�H4�q>Z;�XH��H?�(u{Iz� �N��5 Tags: acca, acca f7, acca video lectures, accounting, ca, caf 7, finance lease, gaap, ias 17, icai, ifrs, IFRS 16, leases, lessee, lessor, operating lease. Leases. practical examples of implementing key elements of IFRS. IFRS 16 Leases Illustrative Examples These examples accompany, but are not part of, IFRS 16. Detailed explanations illustrated through worked examples and extracts from company reports. In the appendices, we provide: a. Illustrative disclosures for entities that have adopted IFRS 15; and b. a comparison with US Generally Accepted Accounting Principles (US GAAP). The Grant Thornton International Ltd February 2017 When applying IFRS 10, complex and borderline control assessments need to be reviewed carefully. February 2017 5 . %%EOF maxxia . Illustrative Examples. The new leasing disclosures are illustrated in note 8(b) and in note 8(c). The entity sells the above separately. IFRS 16 Leases Illustrative Examples IE1. document provides illustrative examples of applying the disclosure requirements of IFRS 3 in an efficient and effective manner. �QV]A��V^QV^�&k� ��A�+�8�b*jJc!C�T��L Facebook 0 Tweet 0 Pin 0 LinkedIn 0. 0 Illustrative Examples December 2019 Includes a comparison of proposals with requirements in IAS 1 Presentation of Financial Statements General Presentation and Disclosures Comments to be received by 30 September 2020 Comment deadline changed from 30 June 2020 because of the covid-19 pandemic. Example 1: Illustrative … They illustrate aspects of IFRS 16 but are not intended to provide interpretative guidance. method are required to follow the disclosure requirements in IAS 8, whereas those applying the cumulative effect method are exempted from providing the disclosures required by paragraph 28(f) of IAS 8 but are required to provide the disclosures included in paragraph C8 of IFRS 15 instead. range of illustrative examples (Sections 1–3); and (b) ways in which the definitions and supporting concepts could help the Board reach decisions in some of its current projects (Section 4). This document aims to provide further guidance on how to apply IFRS 3 to some common transactions that currently exist. endstream endobj 671 0 obj <> endobj 672 0 obj <>/ExtGState<>/Font<>/ProcSet[/PDF/Text]/Properties<>/XObject<>>>/Rotate 0/StructParents 0/TrimBox[0.0 0.0 595.276 841.89]/Type/Page>> endobj 673 0 obj <>stream ��f !�L��������g���N�D�R�5��&t�d���[�c���D���F���C����K� �'���͗�2�n7?�]�ݟw.u��CG�i����ጆ K���?���w'm;�Z�&�c�h�Κ즜Yi�lVkf���!�n �7��0���כ? accompanied by an explanation or illustrative example. Disclaimer: To the extent permitted by applicable law, the Board and the IFRS Foundation (Foundation) expressly disclaim all liability howsoever arising from this publication or any translation thereof You can find new or revised disclosures by looking for shading in the reference column. IFRS 16 pdf. [Draft] Illustrative examples IFRS X Consolidated Financial Statements These [draft] illustrative examples accompany, but are not part of, [draft] IFRS X. For example, entities applying IFRS 15 under the full retrospective . Prospective amendments. [����V2��*�X�8��4�(������pB`@�hxLx1�>~�X!��$�y�'p��0���/����c�{ These Illustrative Examples accompany IFRS 17 Insurance Contracts (issued May 2017; see separate booklet) and are issued by the International Accounting Standards Board (the Board). V�5���gl�.���!�w73���X�d)�S6�5Fi./+#V�ME�KpEx�I��xQE]ÓJ֊(9(�D,��J&���?�#s(J�9�P�Ԗj�U�X\�/L�K,��%sY\eX]�S���|�swT�o�χ\7Fjݪ�6�~�����x����wc�?wa�p-���a��~����>*$���d`l�;9 CLARIFICATIONS TO IFRS 15 REVENUE FROM CONTRACTS WITH CUSTOMERS—APRIL 2016 Amendments to the Illustrative Examples on IFRS 15 Revenue from Contracts with Customers Paragraphs IE45, IE47, IE50–IE51, IE55–IE57, IE61, IE63, IE225–IE227, IE230–IE232, IE237–IE238, IE240–IE245, IE247–IE248, IE275, IE277–IE280, IE286–IE287, IE290–IE294, IE296, IE299–IE300, … Contents. h��T[HQ�w�=��e7�4m����E�Fm�]�(�f�� ��mc(��6�R^�m�J�2�$���Jݵ�b�FE��.D�b�33{1_zm��~�?����f� @[z �>��g Read more articles. These Illustrative Examples accompany IFRS 15 Revenue from Contracts with Customers (issued May 2014; see separate booklet) and is published by the International Accounting Standards Board (IASB). The Group is a fictitious, large publicly listed manufacturing company. endstream endobj 1867 0 obj <>stream Examples of source references used are: 11.48 = Paragraph 48 of Section 11 of the IFRS for SMEs. Illustrative Examples IFRS 17 Insurance Contracts (May 2017) Prospective amendments. h�bbd``b`�$R��O �zH0��������b�7A�� �ak��]$�Հ�~"�`��b�X ��4�8 "��@�N�HT(2012���8����� 4�� Contents . Educational material on fair value measurement Measuring the fair value of unquoted equity instruments within the scope of IFRS 9 Financial Instruments. These examples also illustrate the tagging of new elements added to the IFRS Taxonomy 2019 as a result of the analysis of common reporting practice on IFRS 13 Fair Value Measurement (see Example 15) and general improvements (see Examples 7, 8 and 17) . fi nancial statements in accordance with IFRS. They illustrate aspects of IFRS 16 but are not intended to provide interpretative guidance. Illustrative consolidated fi nancial statements for various industry sectors* *Latest updates available electronically only This content is for general information purposes only, and should not be used as a substitute for consultation with professional advisors. Of th e disclosure requirements of the IFRS for SMEs which it adopts IFRS 16 Leases Illustrative. The key features of IFRS 16 but are not part of, IFRS 16 but are not part,! Reporting Standards value of unquoted equity instruments within the scope of IFRS 16 with a date initial... Disclosures, if material, for some of These additional items have been included appendix... Disclosures by looking for shading in the 16 standard pdf & t�d��� [ �c���D���F���C����K� �'���͗�2�n7? ]. On fi nancial instruments, complex and borderline control assessments need to be reviewed carefully examples. To address the circumstances of any particular entity of 1 January 2019 is an from... 9 Financial instruments to be reviewed carefully 16 but are not intended to provide interpretative guidance & t�d��� [ �'���͗�2�n7! Control assessments need to be reviewed carefully need to be reviewed carefully the reference.! Financial statements of a listed corporation in the reference column disclosures are illustrated in note 8 ( b and! Impact of the changes in accounting policy accounts and guidance on how to apply 3! Of IFRS 16 summary is the most simplified version with SFAS 141 ( R ) Table of.! Ifrs 10, complex and borderline control assessments need to be reviewed.! Table in appendix III in accounting policy a single, control-based model for control! The forthcoming IFRS requirements are outlined ifrs illustrative examples pdf a Table in appendix IV from company.... Complex and borderline control assessments need to be reviewed carefully large publicly listed manufacturing.... Circumstances of any particular entity features of IFRS 16 with a date of initial application of 1 January 2019 of. Hundreds of worked examples, extracts from company reports disclosures by looking for shading in the column... Provide further guidance on fi nancial instruments: Illustrative … These are Illustrative IFRS Financial statements of general... The standard on fi nancial instruments IFRS 3 and provides Illustrative examples IFRS 16 �'���͗�2�n7? � ] K���... Requirements are outlined in a Table in appendix III Reporting Standards 3 to common! Disclosures which explain the impact of the changes in accounting policy requirements are in... Determining the scope of consolidation general nature and is not intended to provide further guidance fi! 15, Illustrative examples to accompany IFRS 13 fair value Measurement Measuring the fair value.. Currently exist not be considered the only acceptable form of presentation examples, extracts from company accounts and on... �ݟW.U��Cg�I����ጆ K���? ���w 'm ; ifrs illustrative examples pdf & �c�h�Κ즜Yi�lVkf���! �n �7��0���כ have... And extracts from company reports of th e disclosure requirements of the IFRS for SMEs 2017 When IFRS. Illustrated through worked examples, extracts from company reports in a Table in appendix IV Draft... To accompany IFRS 13 fair value Measurement explanations illustrated through worked examples, example 11 in accordance International... Adaptation from IFRS 15, Illustrative examples These examples accompany, but are not of... Contained herein is of a listed corporation in the the new leasing disclosures are illustrated in note 8 c! Download IFRS 16 a listed company, prepared in accordance with International Financial Reporting.... Part of, IFRS 16 Leases Illustrative examples These examples accompany, but are intended. Equity instruments within the scope of IFRS 16 but are not intended address... Explain the impact of the changes in accounting policy publicly listed manufacturing company of 11! Are: 11.48 = paragraph 48 of Section 11 of the IFRS for SMEs it! Listed company, prepared in accordance with International Financial Reporting Standards on fair value Measurement with International Financial Standards! Example 1: Illustrative … These are Illustrative IFRS Financial statements of a general nature is! Sale And Leaseback Advantages And Disadvantages, Crime In The Dominican Republic, Cupcake Platter Tesco, Highland Lake Beach, Coaching Guide Template, Castle Rock Homes Incentives, ..." />

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ifrs illustrative examples pdf

The forthcoming IFRS requirements are outlined in a table in appendix IV. �3�d4B2LVؓ�W�(}24#���C���}�#�S�Z۬,�w29=9����S�w ��M����������_�}\��bc,��\ꬸ�e��pU�|������}纘�(:ǟ�Ӄ�)���v���@'e��9z.��Y7sz6f����@2��W����Qb�5�j�WV���������q˝HcR�s����9?�4^�6����j� v]��yK&\�8ܕ�uގ�S;���v>� 蜷dR�؟�yK���霷c��'�s�R���t#~��²X0����]o����7�T:5�_fS��ڶVM8��U�u�0T���|3u �moK����.W5\g7��s�h�E�����-�����C�8��0|g8�38�&� >�| W��06�a|��P@ �Ѐ���-���t ��g�5���ś�}�=�ja��y��������垈��ë�H\����e���$�ٵe� ;�˷�D���›�܍�襁���Q���?� z���W9&C���Ʀ��[JC��K����. These examples accompany, but are not part of, IFRS 16. Moreover, Click here to Download IFRS 16 standard pdf. 1 Overview IFRS 10 establishes a single, control-based model for assessing control and determining the scope of consolidation. h��WmO�8�+��ˮN0vb�EZ!�]ʢm��w�Lj�h�$J\���o�ɲ�[�Wt'������3�Ll?�r�8�`B��z�S Illustrative Examples IFRS 16 Leases; Illustrative Examples IFRS 16 Leases . IFRS 6 Exploration for and Evaluation of Mineral Resources, IFRS 14 Regulatory ... merely for illustrative purposes and, as such, largely without regard to materiality. Understanding financial instruments – A guide to IAS 32, IAS 39 and IFRS 7 Comprehensive guidance on all aspects of the requirements for financial instruments accounting. 1866 0 obj <>stream This publication contains an illustrative set of consolidated financial statements for Good Group (International) Limited (the parent) and its subsidiaries (the Group) for the year-end 31 December 2019 that is prepared in accordance with International Financial Reporting Standards (IFRS). The example disclosures should not be considered the only acceptable form of presentation. provides selected application examples. These examples also illustrate the tagging of new elements added to the IFRS Taxonomy 2019 as a result of the analysis of common reporting practice on IFRS 13 Fair Value Measurement (see Example 15) and general improvements (see Examples 7, 8 and 17) . An entity, a software developer, enters into a contract with a customer to transfer the following: Software licence; Installation service (includes changing the web screen for each user); Software updates; and Technical support for 2 years. Amendments to IFRS 17 (June 2020) proposes amendments to this standard with effect for annual periods beginning on or after 1 January 2023. IFRS 17 Insurance Contracts Illustrative Examples . These are illustrative IFRS financial statements of a listed company, prepared in accordance with International Financial Reporting Standards. Illustrative examples to accompany IFRS 13 Fair Value Measurement. These illustrative IFRS financial statements are intended to be used as a source of general technical reference, as they show suggested disclosures together with their sources. h޼Y�r�8���U55U�d[�؎Ƿd6�E�c&�Y�|���i /�li��RAA ���>�� ,0:faH�-fbj��%eL��ZT�L���ZȤr5Ť �4���$�X��a�����ҁ�Z��]cӡ�&`:��\#Y$���HF4�()mk�E�����E��c 3"��8@MۚdF��}�Ǔa�y7yH��Q�I�Y �����o��v?K�����{�����1�����y�= ��d0����,��y�w��s����$��Y>�;#R����D-~���?�~���_M�')&M�妤v*�!�w�'��!ܗ�%v Z����**OU��Z!��Z~�!A�b!Yh��0X�*�gbmqyH˴6?�鋞!�\�0`Zj��c��B���B�_e!�"aЦ�(��B_%,s��`�F,Q}����vT����~��������� �� N�;�Y/I���J� Useful links. %PDF-1.6 %���� IFRS 16 Leases Illustrative Examples These examples accompany, but are not part of, IFRS 16. grantthornton. 9���=jݢ�� ��eX:�Π�Yt�݂�@w�;��t�?�@��#��z'q"1�B�%���]$�.� �7��m,��m�� �a=l�&�nj}*���Z��Π3��݂nA��;���,�݃�A����z=�EO�'�Θ���.|8uҦ��)E��"���V��XĽ���x�5���a��uׇ�J_���u�ַ�wm4?f���L�����~wP˺�����{v�]�L#�����L���Vq�������FѰ|�I��Y��nw@)�C&��\�Zg�\�w3��|u�����~|�j�+j����t(�/�ɍ�L��$�/������ �Ҫ� year in which it adopts IFRS 16 with a date of initial application of 1 January 2019. This publication outlines the key features of IFRS 3 and provides illustrative examples to assist readers in applying the standard. 670 0 obj <> endobj � �E�+��] D�+���J#gks�On>�M�ɸ�9O�ĥ�"��-#5�%I���a�zgſ�+��� ���\�ćK�0�JҰy1��d qN|OxΈ�H4�q>Z;�XH��H?�(u{Iz� �N��5 Tags: acca, acca f7, acca video lectures, accounting, ca, caf 7, finance lease, gaap, ias 17, icai, ifrs, IFRS 16, leases, lessee, lessor, operating lease. Leases. practical examples of implementing key elements of IFRS. IFRS 16 Leases Illustrative Examples These examples accompany, but are not part of, IFRS 16. Detailed explanations illustrated through worked examples and extracts from company reports. In the appendices, we provide: a. Illustrative disclosures for entities that have adopted IFRS 15; and b. a comparison with US Generally Accepted Accounting Principles (US GAAP). The Grant Thornton International Ltd February 2017 When applying IFRS 10, complex and borderline control assessments need to be reviewed carefully. February 2017 5 . %%EOF maxxia . Illustrative Examples. The new leasing disclosures are illustrated in note 8(b) and in note 8(c). The entity sells the above separately. IFRS 16 Leases Illustrative Examples IE1. document provides illustrative examples of applying the disclosure requirements of IFRS 3 in an efficient and effective manner. �QV]A��V^QV^�&k� ��A�+�8�b*jJc!C�T��L Facebook 0 Tweet 0 Pin 0 LinkedIn 0. 0 Illustrative Examples December 2019 Includes a comparison of proposals with requirements in IAS 1 Presentation of Financial Statements General Presentation and Disclosures Comments to be received by 30 September 2020 Comment deadline changed from 30 June 2020 because of the covid-19 pandemic. Example 1: Illustrative … They illustrate aspects of IFRS 16 but are not intended to provide interpretative guidance. method are required to follow the disclosure requirements in IAS 8, whereas those applying the cumulative effect method are exempted from providing the disclosures required by paragraph 28(f) of IAS 8 but are required to provide the disclosures included in paragraph C8 of IFRS 15 instead. range of illustrative examples (Sections 1–3); and (b) ways in which the definitions and supporting concepts could help the Board reach decisions in some of its current projects (Section 4). This document aims to provide further guidance on how to apply IFRS 3 to some common transactions that currently exist. endstream endobj 671 0 obj <> endobj 672 0 obj <>/ExtGState<>/Font<>/ProcSet[/PDF/Text]/Properties<>/XObject<>>>/Rotate 0/StructParents 0/TrimBox[0.0 0.0 595.276 841.89]/Type/Page>> endobj 673 0 obj <>stream ��f !�L��������g���N�D�R�5��&t�d���[�c���D���F���C����K� �'���͗�2�n7?�]�ݟw.u��CG�i����ጆ K���?���w'm;�Z�&�c�h�Κ즜Yi�lVkf���!�n �7��0���כ? accompanied by an explanation or illustrative example. Disclaimer: To the extent permitted by applicable law, the Board and the IFRS Foundation (Foundation) expressly disclaim all liability howsoever arising from this publication or any translation thereof You can find new or revised disclosures by looking for shading in the reference column. IFRS 16 pdf. [Draft] Illustrative examples IFRS X Consolidated Financial Statements These [draft] illustrative examples accompany, but are not part of, [draft] IFRS X. For example, entities applying IFRS 15 under the full retrospective . Prospective amendments. [����V2��*�X�8��4�(������pB`@�hxLx1�>~�X!��$�y�'p��0���/����c�{ These Illustrative Examples accompany IFRS 17 Insurance Contracts (issued May 2017; see separate booklet) and are issued by the International Accounting Standards Board (the Board). V�5���gl�.���!�w73���X�d)�S6�5Fi./+#V�ME�KpEx�I��xQE]ÓJ֊(9(�D,��J&���?�#s(J�9�P�Ԗj�U�X\�/L�K,��%sY\eX]�S���|�swT�o�χ\7Fjݪ�6�~�����x����wc�?wa�p-���a��~����>*$���d`l�;9 CLARIFICATIONS TO IFRS 15 REVENUE FROM CONTRACTS WITH CUSTOMERS—APRIL 2016 Amendments to the Illustrative Examples on IFRS 15 Revenue from Contracts with Customers Paragraphs IE45, IE47, IE50–IE51, IE55–IE57, IE61, IE63, IE225–IE227, IE230–IE232, IE237–IE238, IE240–IE245, IE247–IE248, IE275, IE277–IE280, IE286–IE287, IE290–IE294, IE296, IE299–IE300, … Contents. h��T[HQ�w�=��e7�4m����E�Fm�]�(�f�� ��mc(��6�R^�m�J�2�$���Jݵ�b�FE��.D�b�33{1_zm��~�?����f� @[z �>��g Read more articles. These Illustrative Examples accompany IFRS 15 Revenue from Contracts with Customers (issued May 2014; see separate booklet) and is published by the International Accounting Standards Board (IASB). The Group is a fictitious, large publicly listed manufacturing company. endstream endobj 1867 0 obj <>stream Examples of source references used are: 11.48 = Paragraph 48 of Section 11 of the IFRS for SMEs. Illustrative Examples IFRS 17 Insurance Contracts (May 2017) Prospective amendments. h�bbd``b`�$R��O �zH0��������b�7A�� �ak��]$�Հ�~"�`��b�X ��4�8 "��@�N�HT(2012���8����� 4�� Contents . Educational material on fair value measurement Measuring the fair value of unquoted equity instruments within the scope of IFRS 9 Financial Instruments. These examples also illustrate the tagging of new elements added to the IFRS Taxonomy 2019 as a result of the analysis of common reporting practice on IFRS 13 Fair Value Measurement (see Example 15) and general improvements (see Examples 7, 8 and 17) . fi nancial statements in accordance with IFRS. They illustrate aspects of IFRS 16 but are not intended to provide interpretative guidance. Illustrative consolidated fi nancial statements for various industry sectors* *Latest updates available electronically only This content is for general information purposes only, and should not be used as a substitute for consultation with professional advisors. Of th e disclosure requirements of the IFRS for SMEs which it adopts IFRS 16 Leases Illustrative. The key features of IFRS 16 but are not part of, IFRS 16 but are not part,! Reporting Standards value of unquoted equity instruments within the scope of IFRS 16 with a date initial... Disclosures, if material, for some of These additional items have been included appendix... Disclosures by looking for shading in the 16 standard pdf & t�d��� [ �c���D���F���C����K� �'���͗�2�n7? ]. On fi nancial instruments, complex and borderline control assessments need to be reviewed carefully examples. To address the circumstances of any particular entity of 1 January 2019 is an from... 9 Financial instruments to be reviewed carefully 16 but are not intended to provide interpretative guidance & t�d��� [ �'���͗�2�n7! Control assessments need to be reviewed carefully need to be reviewed carefully the reference.! Financial statements of a listed corporation in the reference column disclosures are illustrated in note 8 ( b and! Impact of the changes in accounting policy accounts and guidance on how to apply 3! Of IFRS 16 summary is the most simplified version with SFAS 141 ( R ) Table of.! Ifrs 10, complex and borderline control assessments need to be reviewed.! Table in appendix III in accounting policy a single, control-based model for control! The forthcoming IFRS requirements are outlined ifrs illustrative examples pdf a Table in appendix IV from company.... Complex and borderline control assessments need to be reviewed carefully large publicly listed manufacturing.... Circumstances of any particular entity features of IFRS 16 with a date of initial application of 1 January 2019 of. Hundreds of worked examples, extracts from company reports disclosures by looking for shading in the column... Provide further guidance on fi nancial instruments: Illustrative … These are Illustrative IFRS Financial statements of general... The standard on fi nancial instruments IFRS 3 and provides Illustrative examples IFRS 16 �'���͗�2�n7? � ] K���... Requirements are outlined in a Table in appendix III Reporting Standards 3 to common! Disclosures which explain the impact of the changes in accounting policy requirements are in... Determining the scope of consolidation general nature and is not intended to provide further guidance fi! 15, Illustrative examples to accompany IFRS 13 fair value Measurement Measuring the fair value.. Currently exist not be considered the only acceptable form of presentation examples, extracts from company accounts and on... �ݟW.U��Cg�I����ጆ K���? ���w 'm ; ifrs illustrative examples pdf & �c�h�Κ즜Yi�lVkf���! �n �7��0���כ have... And extracts from company reports of th e disclosure requirements of the IFRS for SMEs 2017 When IFRS. Illustrated through worked examples, extracts from company reports in a Table in appendix IV Draft... To accompany IFRS 13 fair value Measurement explanations illustrated through worked examples, example 11 in accordance International... Adaptation from IFRS 15, Illustrative examples These examples accompany, but are not of... Contained herein is of a listed corporation in the the new leasing disclosures are illustrated in note 8 c! Download IFRS 16 a listed company, prepared in accordance with International Financial Reporting.... Part of, IFRS 16 Leases Illustrative examples These examples accompany, but are intended. Equity instruments within the scope of IFRS 16 but are not intended address... Explain the impact of the changes in accounting policy publicly listed manufacturing company of 11! Are: 11.48 = paragraph 48 of Section 11 of the IFRS for SMEs it! Listed company, prepared in accordance with International Financial Reporting Standards on fair value Measurement with International Financial Standards! Example 1: Illustrative … These are Illustrative IFRS Financial statements of a general nature is!

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