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425 Soliciting material pursuant to Rule 14a-12 under the Exchange Act 17 CFR 240. 14a-12 Pre-commencement communications pursuant to Rule 14d-2 b under the Exchange Act 17 CFR 240. SIGNATURES Pursuant to the requirements of the Securities Exchange Act of 1934 as amended the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized. Date May 1 2013 By Name Title /s/ Patrick Cunningham Patrick Cunningham Chief Executive Officer. Cunningham s...
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Provisions refer to an amount set aside for anticipated future expenses or liabilities.
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The purpose of provisions is to ensure that future expenses or liabilities are accounted for accurately in the financial statements.
Provisions should include the estimated amount of future expenses or liabilities, the reasons for setting aside the amount, and any relevant supporting documentation.
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