div class=ts-pagebuttonPage 1button div class=ts-image a href=https:reader042vdocumentsusreader042viewer20220215225b87d9ec7f8b9a435b8c657chtml5page1jpg target=_blank amp-img class=ts-thumb alt=Page 1: · of 42 of COA Circular No 94- 013 dated December 13 1994 and COA Circular No 2015- 010 dated December 1 2015 resulting in the overstatement src=https:reader042vdocumentsusreader042viewer20220215225b87d9ec7f8b9a435b8c657chtml5thumbnails1jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 2button div class=ts-image a href=https:reader042vdocumentsusreader042viewer20220215225b87d9ec7f8b9a435b8c657chtml5page2jpg target=_blank amp-img class=ts-thumb alt=Page 2: · of 42 of COA Circular No 94- 013 dated December 13 1994 and COA Circular No 2015- 010 dated December 1 2015 resulting in the overstatement src=https:reader042vdocumentsusreader042viewer20220215225b87d9ec7f8b9a435b8c657chtml5thumbnails2jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 3button div class=ts-image a href=https:reader042vdocumentsusreader042viewer20220215225b87d9ec7f8b9a435b8c657chtml5page3jpg target=_blank amp-img class=ts-thumb alt=Page 3: · of 42 of COA Circular No 94- 013 dated December 13 1994 and COA Circular No 2015- 010 dated December 1 2015 resulting in the overstatement src=https:reader042vdocumentsusreader042viewer20220215225b87d9ec7f8b9a435b8c657chtml5thumbnails3jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 4button div class=ts-image a href=https:reader042vdocumentsusreader042viewer20220215225b87d9ec7f8b9a435b8c657chtml5page4jpg target=_blank amp-img class=ts-thumb alt=Page 4: · of 42 of COA Circular No 94- 013 dated December 13 1994 and COA Circular No 2015- 010 dated December 1 2015 resulting in the overstatement src=https:reader042vdocumentsusreader042viewer20220215225b87d9ec7f8b9a435b8c657chtml5thumbnails4jpg width=142 height=106 layout=responsive amp-imga divdivdiv class=ts-pagebuttonPage 5button div class=ts-image a href=https:reader042vdocumentsusreader042viewer20220215225b87d9ec7f8b9a435b8c657chtml5page5jpg target=_blank amp-img class=ts-thumb alt=Page 5: · of 42 of COA Circular No 94- 013 dated December 13 1994 and COA Circular No 2015- 010 dated December 1 2015 resulting in the overstatement src=https:reader042vdocumentsusreader042viewer20220215225b87d9ec7f8b9a435b8c657chtml5thumbnails5jpg width=142 height=106 layout=responsive amp-imga divdiv