  c -      (pruval  )   ava    - concen trated   adminis trative  d   d   d          -   -diver sification   -diver sification *    ava **   ava ***  ava    ( )     ( ) /  ****  ava           ( ) / ava    - concen trated   adminis trative  d   d   d      *    -diversifi cation avas    %   ava    - concen trated   adminis trative  d   d   d      -  %     %      %  ava  uncer tainty  -  qtd  ipv   -  -        -   -diver sification   -diver sification *    ava **   ava ***  ava    ( )     ( ) /  ****  ava           ( ) / ava  uncer tainty  -  qtd  ipv   -  -     *    -diversifi cation avas    %   ava  uncer tainty  -  qtd  ipv   -  -     -  %     %      %   descripti      -  concen trated  unearne d   adminis- trative  opera- tional         -   -diver sification   -diver sification *    ava **   ava ***  ava    ( )     ( ) /  ****  ava           ( ) /   descripti      -  concen trated  unearne d   adminis- trative  opera- tional     *    -diversifi cation avas    %   descripti      -  concen trated  unearne d   adminis- trative  opera- tional     -  %     %      %  c –      (pruval  ).   178.    ava  34   alongside      avas. 179.         : (a)         ( ) /    ( )    (b)          .     , ‘   ’       ( )     ( ) / avas   a   a   %         ‘   ’  opposing             %        ava  a   %         %    ava..        –   ava  avas      - concen trated         ,           ( ) /       -   ( ),  ( )   ( )     ( ) / avas   straight   avas      [          ( ) /        ].      -    -   (b)   ( ),   (b)     ( )   ( )     ( ) /      .        ( )  avas    regu lation ( ) /    - avas    (b)   ( )     ( ) / .  -    ( )  .  - avas        ( ) /    -  - avas    (b)     ( )     ( ) /  ( )  avas        ( ) /  avas    ( )     ( ) /  ( )  avas     regu lation ( ) /  ( )  avas        ( ) /  ( )  avas        ( ) /  ( )  avas        ( ) / ava  ava  34     c.  ava    ava            (  ).     ava      -  ( )     ( ) /    ava   a   %         %    ava. -  -     -   ava                 -        ( ) /     -   avas    ( ),  ( )    ( )     ( ) /        -            (  ).     -            ( ) /     -   avas    ( ),  ( )    ( )     ( ) /    .     -     ava.    ava,   -    ( )     ( ) /       -     ava.    ava,   -    ( )     ( ) /       -    ava   ( )     ( ) /     -    ava       ( ) /   :      -       (      )       -   avas    ( ),  ( )    ( )     ( ) /      -      -  -     -        -   -     -        -  qtd     - -    (‘qtd  ’)             -    judgment. ipv        (‘ipv  ence’)   closest         ( )      ipv     ipv  .   –  sometimes    ‘ ’,        ’s            (           )    ava.     a   a   a  . (  ifrs13.88)          ’s   a    a    a       uncer tainty  ava.  -      ’s    a mid-           - ava.        ’s           (‘  ’)   a   calibrations    ava.         ’s    calibrate   ava.        ’s          ( .         ‘cva’     ).        ’s   a      (        ).          ’s    calibrate   ava.         ’s   ava.         ’s    adminis tration    ava.   instances   a                   ( b5..a).          (b)   ( )     ( ) /           ( )     ( ) /   avas    avas           ( ) / o    -     ( ),  ( )   ( )  regu lation ( ) /  ( )     ( ) /   avas    avas            (  ).    regu lation ( ) / -   -   (a)   ( )     ( ) /   avas    avas           ( ) /    -          -       (b)   ( )     ( ) /  avas        ( ) /    avas,  - avas  avas      ( )   ( )   ( ),  ( )   ( )     ( ) /         . –   -    ,     -    regu lation ( ) /  (    )   a      avas,      a    indication          (    -    ).  avas  a     avas     .                (ava       - ).    avas        ( ) /    avas,  - avas  avas      ( )   ( )   ( ),  ( )   ( )     ( ) /    ava   ( )       ( ) /  ava         (‘ava  cva’)  its    -  avas       ( ) /  ava  its    -  avas   its   –       –   avas.      -     avas.    ava,   -    ( )     ( ) /   ava   ( )       ( ) /  ava   its    -  avas    regu lation ( ) /  ava  its    -  avas   its   –       –   avas.      -     ava.    ava,   -    ( )     ( ) /   ava    ( )     ( ) /    -    ava   ( )     ( ) / ava           ( ) /    -    ava   ( )    ( )     ( ) /   ava     ( ),  ( )   ( )     ( ) /    avas   ava    ava     ( ),  ( )   ( )     ( ) /    avas   ava     . *    - avas     %    fv – pv   apva <   % (fv – pv).      -     (b)   ( )     ( ) /     -       (b)   ( )     ( ) /  ava   a     contextual        –. a             ( ) /      -   %     (b)(i)   ( )     ( ) / .  -   %      (b)( )   ( )     ( ) / .  -   %        (b)( )   ( )     ( ) / .