fgprd.blob.core.windows.net · created date: 1/16/2020 11:09:29 am

1
L ffi*S** *f th* $mdep*xdent ffiavi*w*r ia thr re*mher *f \raakivi*r**;rr*tl.r*lity xld FEt S*re trtP* "ire halB r*viewed th* finar'il*ff* slslerserrts *f V*ekiviar Cammunily ana! Pet 6arc lrlFc, s6t aul an paqaE $ to t {, that tsrnprigr thc slal*r{rsnt +{ fi*a*eial so*lticn &s at 31 ..lttly 2*1*. end th* *latrsrfis*t of ssl prduntiw ir:E*mg. st*tsrcnt of changes in equily a*S *tat€ffi$r* of ca*h .;i $rs f*rft.}3 ya*i then *ndeqJ, ar* tt16 $stes. eosrBrising e s$mnr6ry af sgni*rad *+ounting poiicies and other arpl*a*tary inf*rnrati,on. ilir**t*r*' ffa*ponxtbitity {*r th* Finar*cia} Slahm$ntr -ilt* *n:pg*y6 *irfc(*{s ar* resparr*ib}* f*t the pra}aratian an* fair Fresantathn af thes€ fine*6lal glatBlEefiE ir acmrder}c* with lniem*ional Ii*ancial ft*perting $t*r:dard &r $msll and firedirrfi^size{i Entit as and &e rquirer!}snt$ of ths Sffirprnis Ad ?t of 2&98, rnd for such htem&} .sflsfler d*e t0 ka$$ or *ngr. i:rdep.e*dent ffiev;slrers' He$F*n*ihit*ty F" {*vielir of finan*i*l $t*tefi}e*t$ in accrrdEne& with }$R€ ?4S0 consists Frrr&*rily ef m{kl$* inqiiris oi manatienrenl and rlhere withia ths **tily i**aived in firarieia* En<i as*ounling nratlers, efp,yins rnaiybal pra**durye, &r* Evsl$*Srts t!* *ufrcbncy ard cpproFri*lerB$ ol svidenr* obtail}ed A revi*w aleo igquires perfcfiTsncc sf rdditonal p*cadurar xhen tlp *rsr*itianer hcryrEe en&rs of mattgrs ihat ea*ae ihe trreslilisnsr t* beiieve ihe linancial statefilents *s * uhoh raay be mal*iafiy n0kstat€d. 'f*rtr proesdure$ pertormqd in a reviex engageissnl erE *ubstantiagy l*s thsr thoss pertormad h a* a*tiit ca*ducted * acr*rdsne *ith i*ter&atlon*f Sisndff.dis on Audiilng. Acccrdir{ly.'$s ds not express ar eudit oplnian ofi the$g Eflanciel statslngf}is. *a:neluEian .l tofe ffi.a: EJ t &

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Page 1: fgprd.blob.core.windows.net · Created Date: 1/16/2020 11:09:29 AM

L

ffi*S** *f th* $mdep*xdent ffiavi*w*r

ia thr re*mher *f \raakivi*r**;rr*tl.r*lity xld FEt S*re trtP*

"ire halB r*viewed th* finar'il*ff* slslerserrts *f V*ekiviar Cammunily ana! Pet 6arc lrlFc, s6t aul an paqaE $ to t {, that tsrnprigr thc slal*r{rsnt+{ fi*a*eial so*lticn &s at 31 ..lttly 2*1*. end th* *latrsrfis*t of ssl prduntiw ir:E*mg. st*tsrcnt of changes in equily a*S *tat€ffi$r* of ca*h.;i $rs f*rft.}3 ya*i then *ndeqJ, ar* tt16 $stes. eosrBrising e s$mnr6ry af sgni*rad *+ounting poiicies and other arpl*a*tary inf*rnrati,on.

ilir**t*r*' ffa*ponxtbitity {*r th* Finar*cia} Slahm$ntr-ilt* *n:pg*y6 *irfc(*{s ar* resparr*ib}* f*t the pra}aratian an* fair Fresantathn af thes€ fine*6lal glatBlEefiE ir acmrder}c* with lniem*ionalIi*ancial ft*perting $t*r:dard &r $msll and firedirrfi^size{i Entit as and &e rquirer!}snt$ of ths Sffirprnis Ad ?t of 2&98, rnd for such htem&}

.sflsfler d*e t0 ka$$ or *ngr.

i:rdep.e*dent ffiev;slrers' He$F*n*ihit*ty

F" {*vielir of finan*i*l $t*tefi}e*t$ in accrrdEne& with }$R€ ?4S0 consists Frrr&*rily ef m{kl$* inqiiris oi manatienrenl and rlhere withia ths**tily i**aived in firarieia* En<i as*ounling nratlers, efp,yins rnaiybal pra**durye, &r* Evsl$*Srts t!* *ufrcbncy ard cpproFri*lerB$ olsvidenr* obtail}ed A revi*w aleo igquires perfcfiTsncc sf rdditonal p*cadurar xhen tlp *rsr*itianer hcryrEe en&rs of mattgrs ihat ea*ae ihetrreslilisnsr t* beiieve ihe linancial statefilents *s * uhoh raay be mal*iafiy n0kstat€d.

'f*rtr proesdure$ pertormqd in a reviex engageissnl erE *ubstantiagy l*s thsr thoss pertormad h a* a*tiit ca*ducted * acr*rdsne *ithi*ter&atlon*f Sisndff.dis on Audiilng. Acccrdir{ly.'$s ds not express ar eudit oplnian ofi the$g Eflanciel statslngf}is.

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