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okay thank you um well kick off now so welcome to bdos financial reporting update webinar uh im moses sofie and im joined today by anthony appleton whos a partner in videos technical financial reporting team uh a bit of admin before we kick off uh we expect the webinar to last about 45 minutes uh that therell be time for q and a after that if you do have any questions please use the q a function which you can access from the icons at the bottom of your screen time permitting will try and answer the questions during or at the end of the webinar uh and if we cant do that then well try and get back to you uh after the webinar but if you post a question anonymously then we wont be able to uh to get back to you so if you do want a response dont ask anonymously the there will a recording of the webinar will be available and emailed to all those whove signed up together with the slides so uh if you arent able to listen to the whole webinar then therell be an uh opportunity to do