div class=ts-pagebutton class=gotoPage data-page=1Page 1button div class=ts-imageimg data-url=-fsctp-financial-report-2014-lrpdf1-august-2014-yew-hock-meng-ang-yew-tionghtmlpage=1 data-page=1 class=ts-thumb lazyload alt=Page 1: FSCTP Financial Report 2014 lrpdf · 1 August 2014 Yew Hock Meng Ang Yew Tiong the auditor considers internal controls relevant to the entitys Certified Public Accountants loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader033vdocumentinreader033viewer20220518005ac1ffc27f8b9ae45b8e0358html5thumbnails1jpg width=140 height=200 divdivdiv class=ts-pagebutton class=gotoPage data-page=2Page 2button div class=ts-imageimg data-url=-fsctp-financial-report-2014-lrpdf1-august-2014-yew-hock-meng-ang-yew-tionghtmlpage=2 data-page=2 class=ts-thumb lazyload alt=Page 2: FSCTP Financial Report 2014 lrpdf · 1 August 2014 Yew Hock Meng Ang Yew Tiong the auditor considers internal controls relevant to the entitys Certified Public Accountants loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader033vdocumentinreader033viewer20220518005ac1ffc27f8b9ae45b8e0358html5thumbnails2jpg width=140 height=200 divdivdiv class=ts-pagebutton class=gotoPage data-page=3Page 3button div class=ts-imageimg data-url=-fsctp-financial-report-2014-lrpdf1-august-2014-yew-hock-meng-ang-yew-tionghtmlpage=3 data-page=3 class=ts-thumb lazyload alt=Page 3: FSCTP Financial Report 2014 lrpdf · 1 August 2014 Yew Hock Meng Ang Yew Tiong the auditor considers internal controls relevant to the entitys Certified Public Accountants loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader033vdocumentinreader033viewer20220518005ac1ffc27f8b9ae45b8e0358html5thumbnails3jpg width=140 height=200 divdivdiv class=ts-pagebutton class=gotoPage data-page=4Page 4button div class=ts-imageimg data-url=-fsctp-financial-report-2014-lrpdf1-august-2014-yew-hock-meng-ang-yew-tionghtmlpage=4 data-page=4 class=ts-thumb lazyload alt=Page 4: FSCTP Financial Report 2014 lrpdf · 1 August 2014 Yew Hock Meng Ang Yew Tiong the auditor considers internal controls relevant to the entitys Certified Public Accountants loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader033vdocumentinreader033viewer20220518005ac1ffc27f8b9ae45b8e0358html5thumbnails4jpg width=140 height=200 divdivdiv class=ts-pagebutton class=gotoPage data-page=5Page 5button div class=ts-imageimg data-url=-fsctp-financial-report-2014-lrpdf1-august-2014-yew-hock-meng-ang-yew-tionghtmlpage=5 data-page=5 class=ts-thumb lazyload alt=Page 5: FSCTP Financial Report 2014 lrpdf · 1 August 2014 Yew Hock Meng Ang Yew Tiong the auditor considers internal controls relevant to the entitys Certified Public Accountants loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader033vdocumentinreader033viewer20220518005ac1ffc27f8b9ae45b8e0358html5thumbnails5jpg width=140 height=200 divdivdiv class=ts-pagebutton class=gotoPage data-page=6Page 6button div class=ts-imageimg data-url=-fsctp-financial-report-2014-lrpdf1-august-2014-yew-hock-meng-ang-yew-tionghtmlpage=6 data-page=6 class=ts-thumb lazyload alt=Page 6: FSCTP Financial Report 2014 lrpdf · 1 August 2014 Yew Hock Meng Ang Yew Tiong the auditor considers internal controls relevant to the entitys Certified Public Accountants loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader033vdocumentinreader033viewer20220518005ac1ffc27f8b9ae45b8e0358html5thumbnails6jpg width=140 height=200 divdivdiv class=ts-pagebutton class=gotoPage data-page=7Page 7button div class=ts-imageimg data-url=-fsctp-financial-report-2014-lrpdf1-august-2014-yew-hock-meng-ang-yew-tionghtmlpage=7 data-page=7 class=ts-thumb lazyload alt=Page 7: FSCTP Financial Report 2014 lrpdf · 1 August 2014 Yew Hock Meng Ang Yew Tiong the auditor considers internal controls relevant to the entitys Certified Public Accountants loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader033vdocumentinreader033viewer20220518005ac1ffc27f8b9ae45b8e0358html5thumbnails7jpg width=140 height=200 divdivdiv class=ts-pagebutton class=gotoPage data-page=8Page 8button div class=ts-imageimg data-url=-fsctp-financial-report-2014-lrpdf1-august-2014-yew-hock-meng-ang-yew-tionghtmlpage=8 data-page=8 class=ts-thumb lazyload alt=Page 8: FSCTP Financial Report 2014 lrpdf · 1 August 2014 Yew Hock Meng Ang Yew Tiong the auditor considers internal controls relevant to the entitys Certified Public Accountants loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader033vdocumentinreader033viewer20220518005ac1ffc27f8b9ae45b8e0358html5thumbnails8jpg width=140 height=200 divdivdiv class=ts-pagebutton class=gotoPage data-page=9Page 9button div class=ts-imageimg data-url=-fsctp-financial-report-2014-lrpdf1-august-2014-yew-hock-meng-ang-yew-tionghtmlpage=9 data-page=9 class=ts-thumb lazyload alt=Page 9: FSCTP Financial Report 2014 lrpdf · 1 August 2014 Yew Hock Meng Ang Yew Tiong the auditor considers internal controls relevant to the entitys Certified Public Accountants loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader033vdocumentinreader033viewer20220518005ac1ffc27f8b9ae45b8e0358html5thumbnails9jpg width=140 height=200 divdivdiv class=ts-pagebutton class=gotoPage data-page=10Page 10button div class=ts-imageimg data-url=-fsctp-financial-report-2014-lrpdf1-august-2014-yew-hock-meng-ang-yew-tionghtmlpage=10 data-page=10 class=ts-thumb lazyload alt=Page 10: FSCTP Financial Report 2014 lrpdf · 1 August 2014 Yew Hock Meng Ang Yew Tiong the auditor considers internal controls relevant to the entitys Certified Public Accountants loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader033vdocumentinreader033viewer20220518005ac1ffc27f8b9ae45b8e0358html5thumbnails10jpg width=140 height=200 divdivdiv class=ts-pagebutton class=gotoPage data-page=11Page 11button div class=ts-imageimg data-url=-fsctp-financial-report-2014-lrpdf1-august-2014-yew-hock-meng-ang-yew-tionghtmlpage=11 data-page=11 class=ts-thumb lazyload alt=Page 11: FSCTP Financial Report 2014 lrpdf · 1 August 2014 Yew Hock Meng Ang Yew Tiong the auditor considers internal controls relevant to the entitys Certified Public Accountants loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader033vdocumentinreader033viewer20220518005ac1ffc27f8b9ae45b8e0358html5thumbnails11jpg width=140 height=200 divdivdiv class=ts-pagebutton class=gotoPage data-page=12Page 12button div class=ts-imageimg data-url=-fsctp-financial-report-2014-lrpdf1-august-2014-yew-hock-meng-ang-yew-tionghtmlpage=12 data-page=12 class=ts-thumb lazyload alt=Page 12: FSCTP Financial Report 2014 lrpdf · 1 August 2014 Yew Hock Meng Ang Yew Tiong the auditor considers internal controls relevant to the entitys Certified Public Accountants loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader033vdocumentinreader033viewer20220518005ac1ffc27f8b9ae45b8e0358html5thumbnails12jpg width=140 height=200 divdivdiv class=ts-pagebutton class=gotoPage data-page=13Page 13button div class=ts-imageimg data-url=-fsctp-financial-report-2014-lrpdf1-august-2014-yew-hock-meng-ang-yew-tionghtmlpage=13 data-page=13 class=ts-thumb lazyload alt=Page 13: FSCTP Financial Report 2014 lrpdf · 1 August 2014 Yew Hock Meng Ang Yew Tiong the auditor considers internal controls relevant to the entitys Certified Public Accountants loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader033vdocumentinreader033viewer20220518005ac1ffc27f8b9ae45b8e0358html5thumbnails13jpg width=140 height=200 divdivdiv class=ts-pagebutton class=gotoPage data-page=14Page 14button div class=ts-imageimg data-url=-fsctp-financial-report-2014-lrpdf1-august-2014-yew-hock-meng-ang-yew-tionghtmlpage=14 data-page=14 class=ts-thumb lazyload alt=Page 14: FSCTP Financial Report 2014 lrpdf · 1 August 2014 Yew Hock Meng Ang Yew Tiong the auditor considers internal controls relevant to the entitys Certified Public Accountants loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader033vdocumentinreader033viewer20220518005ac1ffc27f8b9ae45b8e0358html5thumbnails14jpg width=140 height=200 divdivdiv class=ts-pagebutton class=gotoPage data-page=15Page 15button div class=ts-imageimg data-url=-fsctp-financial-report-2014-lrpdf1-august-2014-yew-hock-meng-ang-yew-tionghtmlpage=15 data-page=15 class=ts-thumb lazyload alt=Page 15: FSCTP Financial Report 2014 lrpdf · 1 August 2014 Yew Hock Meng Ang Yew Tiong the auditor considers internal controls relevant to the entitys Certified Public Accountants loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader033vdocumentinreader033viewer20220518005ac1ffc27f8b9ae45b8e0358html5thumbnails15jpg width=140 height=200 divdivdiv class=ts-pagebutton class=gotoPage data-page=16Page 16button div class=ts-imageimg data-url=-fsctp-financial-report-2014-lrpdf1-august-2014-yew-hock-meng-ang-yew-tionghtmlpage=16 data-page=16 class=ts-thumb lazyload alt=Page 16: FSCTP Financial Report 2014 lrpdf · 1 August 2014 Yew Hock Meng Ang Yew Tiong the auditor considers internal controls relevant to the entitys Certified Public Accountants loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader033vdocumentinreader033viewer20220518005ac1ffc27f8b9ae45b8e0358html5thumbnails16jpg width=140 height=200 divdivdiv class=ts-pagebutton class=gotoPage data-page=17Page 17button div class=ts-imageimg data-url=-fsctp-financial-report-2014-lrpdf1-august-2014-yew-hock-meng-ang-yew-tionghtmlpage=17 data-page=17 class=ts-thumb lazyload alt=Page 17: FSCTP Financial Report 2014 lrpdf · 1 August 2014 Yew Hock Meng Ang Yew Tiong the auditor considers internal controls relevant to the entitys Certified Public Accountants loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader033vdocumentinreader033viewer20220518005ac1ffc27f8b9ae45b8e0358html5thumbnails17jpg width=140 height=200 divdivdiv class=ts-pagebutton class=gotoPage data-page=18Page 18button div class=ts-imageimg data-url=-fsctp-financial-report-2014-lrpdf1-august-2014-yew-hock-meng-ang-yew-tionghtmlpage=18 data-page=18 class=ts-thumb lazyload alt=Page 18: FSCTP Financial Report 2014 lrpdf · 1 August 2014 Yew Hock Meng Ang Yew Tiong the auditor considers internal controls relevant to the entitys Certified Public Accountants loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader033vdocumentinreader033viewer20220518005ac1ffc27f8b9ae45b8e0358html5thumbnails18jpg width=140 height=200 divdivdiv class=ts-pagebutton class=gotoPage data-page=19Page 19button div class=ts-imageimg data-url=-fsctp-financial-report-2014-lrpdf1-august-2014-yew-hock-meng-ang-yew-tionghtmlpage=19 data-page=19 class=ts-thumb lazyload alt=Page 19: FSCTP Financial Report 2014 lrpdf · 1 August 2014 Yew Hock Meng Ang Yew Tiong the auditor considers internal controls relevant to the entitys Certified Public Accountants loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader033vdocumentinreader033viewer20220518005ac1ffc27f8b9ae45b8e0358html5thumbnails19jpg width=140 height=200 divdivdiv class=ts-pagebutton class=gotoPage data-page=20Page 20button div class=ts-imageimg data-url=-fsctp-financial-report-2014-lrpdf1-august-2014-yew-hock-meng-ang-yew-tionghtmlpage=20 data-page=20 class=ts-thumb lazyload alt=Page 20: FSCTP Financial Report 2014 lrpdf · 1 August 2014 Yew Hock Meng Ang Yew Tiong the auditor considers internal controls relevant to the entitys Certified Public Accountants loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader033vdocumentinreader033viewer20220518005ac1ffc27f8b9ae45b8e0358html5thumbnails20jpg width=140 height=200 divdivdiv class=ts-pagebutton class=gotoPage data-page=21Page 21button div class=ts-imageimg data-url=-fsctp-financial-report-2014-lrpdf1-august-2014-yew-hock-meng-ang-yew-tionghtmlpage=21 data-page=21 class=ts-thumb lazyload alt=Page 21: FSCTP Financial Report 2014 lrpdf · 1 August 2014 Yew Hock Meng Ang Yew Tiong the auditor considers internal controls relevant to the entitys Certified Public Accountants loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader033vdocumentinreader033viewer20220518005ac1ffc27f8b9ae45b8e0358html5thumbnails21jpg width=140 height=200 divdivdiv class=ts-pagebutton class=gotoPage data-page=22Page 22button div class=ts-imageimg data-url=-fsctp-financial-report-2014-lrpdf1-august-2014-yew-hock-meng-ang-yew-tionghtmlpage=22 data-page=22 class=ts-thumb lazyload alt=Page 22: FSCTP Financial Report 2014 lrpdf · 1 August 2014 Yew Hock Meng Ang Yew Tiong the auditor considers internal controls relevant to the entitys Certified Public Accountants loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader033vdocumentinreader033viewer20220518005ac1ffc27f8b9ae45b8e0358html5thumbnails22jpg width=140 height=200 divdivdiv class=ts-pagebutton class=gotoPage data-page=23Page 23button div class=ts-imageimg data-url=-fsctp-financial-report-2014-lrpdf1-august-2014-yew-hock-meng-ang-yew-tionghtmlpage=23 data-page=23 class=ts-thumb lazyload alt=Page 23: FSCTP Financial Report 2014 lrpdf · 1 August 2014 Yew Hock Meng Ang Yew Tiong the auditor considers internal controls relevant to the entitys Certified Public Accountants loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader033vdocumentinreader033viewer20220518005ac1ffc27f8b9ae45b8e0358html5thumbnails23jpg width=140 height=200 divdivdiv class=ts-pagebutton class=gotoPage data-page=24Page 24button div class=ts-imageimg data-url=-fsctp-financial-report-2014-lrpdf1-august-2014-yew-hock-meng-ang-yew-tionghtmlpage=24 data-page=24 class=ts-thumb lazyload alt=Page 24: FSCTP Financial Report 2014 lrpdf · 1 August 2014 Yew Hock Meng Ang Yew Tiong the auditor considers internal controls relevant to the entitys Certified Public Accountants loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader033vdocumentinreader033viewer20220518005ac1ffc27f8b9ae45b8e0358html5thumbnails24jpg width=140 height=200 divdivdiv class=ts-pagebutton class=gotoPage data-page=25Page 25button div class=ts-imageimg data-url=-fsctp-financial-report-2014-lrpdf1-august-2014-yew-hock-meng-ang-yew-tionghtmlpage=25 data-page=25 class=ts-thumb lazyload alt=Page 25: FSCTP Financial Report 2014 lrpdf · 1 August 2014 Yew Hock Meng Ang Yew Tiong the auditor considers internal controls relevant to the entitys Certified Public Accountants loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader033vdocumentinreader033viewer20220518005ac1ffc27f8b9ae45b8e0358html5thumbnails25jpg width=140 height=200 divdivdiv class=ts-pagebutton class=gotoPage data-page=26Page 26button div class=ts-imageimg data-url=-fsctp-financial-report-2014-lrpdf1-august-2014-yew-hock-meng-ang-yew-tionghtmlpage=26 data-page=26 class=ts-thumb lazyload alt=Page 26: FSCTP Financial Report 2014 lrpdf · 1 August 2014 Yew Hock Meng Ang Yew Tiong the auditor considers internal controls relevant to the entitys Certified Public Accountants loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader033vdocumentinreader033viewer20220518005ac1ffc27f8b9ae45b8e0358html5thumbnails26jpg width=140 height=200 divdivdiv class=ts-pagebutton class=gotoPage data-page=27Page 27button div class=ts-imageimg data-url=-fsctp-financial-report-2014-lrpdf1-august-2014-yew-hock-meng-ang-yew-tionghtmlpage=27 data-page=27 class=ts-thumb lazyload alt=Page 27: FSCTP Financial Report 2014 lrpdf · 1 August 2014 Yew Hock Meng Ang Yew Tiong the auditor considers internal controls relevant to the entitys Certified Public Accountants loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader033vdocumentinreader033viewer20220518005ac1ffc27f8b9ae45b8e0358html5thumbnails27jpg width=140 height=200 divdivdiv class=ts-pagebutton class=gotoPage data-page=28Page 28button div class=ts-imageimg data-url=-fsctp-financial-report-2014-lrpdf1-august-2014-yew-hock-meng-ang-yew-tionghtmlpage=28 data-page=28 class=ts-thumb lazyload alt=Page 28: FSCTP Financial Report 2014 lrpdf · 1 August 2014 Yew Hock Meng Ang Yew Tiong the auditor considers internal controls relevant to the entitys Certified Public Accountants loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader033vdocumentinreader033viewer20220518005ac1ffc27f8b9ae45b8e0358html5thumbnails28jpg width=140 height=200 divdiv