Year-end inventory count confirmations, reconciliations can be conducted as follows:

• listing of quantities in nature, the valuation of these quantities, the comparison of the data from the books and to clarify and settle any difference (for: cash equivalents, securities in the form of material, tangible assets, fixed assets, classified as investment property, plant and devices included in assets under construction)

• obtain from banks and obtaining confirmations from customers regularity shown in the books of accounts of assets and to clarify and settle any differences (related to: financial assets held in bank accounts or held by other entities, including the securities in dematerialized form, receivables, including loans and assets entrusted to contractors)

• comparison of data of accounts with the relevant documents and verification of assets (related to: fixed assets, access to which is much more difficult, and the rights of land classified as real property, disputed and doubtful debts and the banks non-performing loans, receivables and liabilities to persons not books, with titles public). In addition, comparison method can be applied to assets and liabilities that are not covered by the directory assigned to the method of confirmation and physical inventory, as well as those that are in it, as long as they conduct a physical inventory or to obtain confirmation of the reasons it was not justified possible.

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