Your Success in Group Financial Management

Group Conso Revolution Moving to Multinational

A. Better Collaboration for Effective Performance Management

A1. Budget Collaboration Design

1. Budget Forms Distribution Customised for Different User Groups

2. Budget Forms Collection Managing Different Scenarios & Versions

3. Budget Calculation Rules – Amortisation, Commission & Allocation

4. Budget Consolidation to Distribution of Reports

5. Budget Review to Approval

A2. Performance Management Design

1. Consolidation of Monthly Actual – Dollars & Statistics

2. Account Mapping & Foriegn Currency Translation

3. Monthly/YTD Actual vs Monthly/YTD Budget/Forecast

4. Distribution of Variance Analysis Reports to Responsibility Centers

5. Cost Control by Analytical Alert on Daily Basis

This video is to demonstrate budget forms and items which can be generated on real-time basis relevant for users.

Comparing with traditional financial close consolidation – your collaboration works with accountants and auditors, performance management – your collaboration works with budget owners and accountants, both works are involving collaborations. Collaboration works of performance management can be starting from the distribution of historical reports, budget templates and related documents for annual budget briefing, to the related process automation which facilitates your regularly review of actuals, rolling forecast and its related variance analysis.

A3. Integrated User Interface

Supports Reconnecting Your Disconnected Budget Data for Global Business

Reconnecting your disconnected budget data is necessary if different user groups they are responsible for preparing for only one budget dimension (e.g. by business, by product, by company, by project, by department) linking to different types of budget accounts (e.g. Direct Income, Direct Cost, Indirect Income, Indirect Cost & Capital Expenditure).

A4. Conso Web to Conso Workstation

Supports Leveraging Group Budget Data for Simulation

This video is to demonstrate the apps can process scenario assumptions for ranking continuously.

This video is to demonstrate the apps can save daily dashboards and reports to image file format (.png).

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A. Better Collaboration for Effective Performance Management

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B. Managing Different Investment Objectives of Portfolio Plans

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C. Empowering Your Evolving Group Finance Functions of Headquarters

B. Managing Different Investment Objectives of Portfolio Plans

B1. Fast Moving Portfolio Plans

1. Factories & Logistics

– Weekly Forecast Demand Aligned with Factory Production Capacity

– Optimising Total Cost for Different Factories and Logistics

2. Financial Instruments – Issues of IFRS 9

– Innovation of Loan Business Portfolio

– Growth in Size of Global Bond Market

– Acquisition and Disposal of Listed and Private Equities

B2. Strategic Portfolio Plans

1. Construction & Engineering – Issues of IFRS 15

– Allocation of Revenue Over Different Periods

– Identification of Performance Obligations and its Measurements

2. Property Leasing – Issues of IFRS 16

– Impact on Lessee

– Impact on Lessor

If your organisation has decided to implement proper accounting practice of portfolio management, accounting for P/L is no longer can achieve effective risk and performance management of assets and liabilities. Consol 123 Multinational supports configuring calculation rules for different kinds of business contracts to support automation of a full set of financial statements including different scenarios (e.g. budget, forecast, actual) of balance sheet, cash flow statement and notes to accounts for individual company and business.

Below are examples of accounting for portfolio management and related incentive plans:-

Portfolio Management (Mainly Fixed Terms)

1) Hedging (Price,Currency & Interest Rate)

2) Fixed Rate Bond (Government & Corporate)

3) Equity Trading (Listed & Private Equity)

4) Loan Agreement

5) Construction Contract

6) Maintenance and Warranty

7) Retail POS/ERP Transaction

8) Inventory Costing

Incentive Plan (Mainly Variable Terms)

9) Sales Commission

10) Bank Rebate

11) Dealer Commission

12) Performance Bonus

13) Work Overtime

14) Purchase Rebate

15) Customer Loyalty Program

16) Share-based Payment

Managing Price Risk of Metal Recycling Business

Managing Investment in Fixed Rate Bond Portfolio

This is an important milestone of accounting development from the accounting development history – the IFRS 9, IFRS 15 & IFRS 16 plus the drafting IFRS 17. Professional Accountants can participate and contribute to determine a series of sophisticated calculation rules as the new IFRS will impact on most of industrial sectors by its underlying business contracts. As an international software developer, our role can support you for better implementation of IFRS – in term of better internal control and flexible automation orientation.

Management Accounting as driving by the work of budgeting, in fact shall not be disconnected from the Financial (Statutory) Accounting – comparability by your professional works of variance analysis amongst Budget, Projection, Forecast, Management Actual and Audited. Narrative analysis will be remained your major professional works while software can support to automate data analysis.

IFRS 15 — Contracts with Customers

Huge Changes @ www.ifrsbox.com/ifrs-15-vs-ias-18
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Fostering Co-operation between Quantity Surveyor & Qualified Accountant

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Motivating the Evolution of Financial Transparency throughout Contracting Business Process Flow

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Ensuring Execution of Internal Control Policies as Well as the Statutory of Compliance of IFRS 15

Cultivating Risk Management for Sizable Projects Surely Not Easy to Apply Hedging Tools

Revenue recognition of long-term type construction contracts which involve a more sophisticated calculation model. The new standard extends the complexity of calculation model and will impact on most of industrial sectors. You have to study how to implement the application of five-step model to determine allocation of recognised dollar amount of revenues to different periods and different types of accounts.

Conso 123 Multinational can provide useful apps relevant for IFRS 15 as well as the management of construction contracts. Below we summarise operational issues you may encountered and we are suggesting some of our solutions for your consideration.

Re-input Issues of Success Tendered Projects

Learning from You

Some projects may involve thousands of cost items. It is very tedious for users to re-input these items through using any well design entry form in either Windows or Web.

Construction_QA01

Suggesting Solution

The key issue is how to “Recycling Resource”. Relevant data are ready in electronic media in fact is attributed to valuable resource. However, there are a diversity of file formats including pdf, xls, doc, txt and etc. For the purpose of recording thousands of cost items, it is suggested that the primary data are prepared or exported using Excel Workbook, authorised users can login the Web Collaboration Platform to submit the data file pending for validation together with relevant transformation for posting.

Inconsistency of Project Profitability

Learning from You

From time to time our internal audit complains there are inconsistency of project profitability prepared by different business units and finance department. In addition, relevant works are overlapping with using different basis of calculation.

Construction_QA02

Suggesting Solution

Re-thinking to review the whole workflow and basis of calculation is necessary. To streamline the operations usually we suggest to eliminate unnecessary duplication of work and implement proper approval control procedures. For example, Quantity Surveys they can responsible for preparing relevant data set through either on-line entry or offline entry including percentage of completion for individual construction work. Finance department can responsible for confirming monthly closing drafting process, relevant profitability report will be ready for authorised users at the same time. Internal Audit can responsible for documentary auditing with underlying fact on sampling basis.

Unexpected Fluctuation of Cashflow

Learning from You

We are suffering from unexpected fluctuation of cashflow when the financial data of accounting software are not updating on real time basis.

Construction_QA03

Suggesting Solution

Comparing with other industrial sectors, the committed contracts of construction business is relative large in size and longer in tenor. Assuming that project schedule for each completion stage is under control, the projection of cashflow classified by daily for coming month and monthly for coming year shall not be an issue.

To implement a reliable cashflow management module, first step is to document and confirm all relevant calculation rules and determine the frequency of changes in calculation rules for each class of operations. Different frequency of changes we can implement most effective processing model to deal with relevant data amendments. Second step is to define segregation of duty for relevant user groups. Further step is to assign super-users to join a training on how to customise any domain specific system provided by our system consultants. Final step there shall be a contingency plan to deal with worse scenario of liquidity and associated risks to cater for unexpected delay project completion schedule whenever the system alerts you the project cashflow below the pre-defined safety level.

Frequent Change in Estimated Budget

Learning from You

Existing using spreadsheet to maintain and keep track of the changing budget income and cost for all projects. Frequent changes of budget is mainly due to change of requirements by project owner and unforeseen cost during tendering stage. Whenever management make enquiry to understand different dimensions of profitability variances, this always very difficult to reconcile moving figures to provide reasonable reply.

Construction_QA04

Suggesting Solution

Similar to process actual data, all budgeted income and cost related data entry together with subsequent amendments triggering by different cases are property validated and recorded into a designated budget ledger. In addition, all relevant versions of data submission and effective amendment to ledger can be kept and managed by your systems property. Administrator can configure relevant user access right in accordance with company policy.

Undue Delay of Monthly Financial Close

Learning from You

Existing we can finalise monthly closing for about 30 business days when it is very time consuming to follow-up of signed copy of certified cost documents and related accounting entries for all projects.

Construction_QA05

Suggesting Solution

Accounting for construction project shall not be more complex than accounting for manufacturing. In fact, accounting practice for manufacturing can provide you the right direction to design a fast financial close model.

Similar to manufacturing, the measurement of cost is based on internal recording system for business activity, rather than rely on external information and subsequent checking e.g. invoice, debit note and monthly statement. Ledgers can be configured to manage different stages (e.g. Budget Estimation, Certified Cost & Financial Close) of business operations in the following ways:-

  • Budget Ledger “B01” can be configured to manage updating project budget income and cost.
  • Certification Ledger “C01” can be configured to manage project completion stage by sub-contracting item and the automation of revenue recognition – support the generation of project profit and loss reports and drafting billing for project owners.
  • Actual Ledger “A01” can be configured to manage full set accounts from day-to-day treasury operations to monthly closing with notes to accounts. If the Ledgers “B01” and “C01” are properly implemented, the drafted financial close processing can be automated immediately upon completion of updating project progress. You can finalise the account within 5 business days.
Difficult to Analyse Under/Over Billing in Details

Learning from You

Different projects and different stages of completion there are different story of the relative speed of progress payment to sub-contractors and from project owners. Existing practice finance department will maintain full set of account for all certified cost for sub-contractors and progress billing from project owners.

Construction_QA06

Suggesting Solution

The key issue encounter is mainly due to the existence of time differences between the real construction progress and the paper base confirmed and authorised progress. The traditional accounting practices are always working in conservative and prudent manner.

Solving this root problem, administrator can configure Ledgers to support recording relevant data in difference phases. For example, each business unit can have their ledgers (rather than manage data in spreadsheet) to record the real construction progress on real time basis, finance department can continue existing practice to recognise account payable based on confirmed documents. This support authorised users to configure reports to compare relevant balances between the ledgers of business unit and finance department.

How to Control Processes from Tendering to Closure

Learning from You

Our construction organisation are facing operational issues in respect of 1) different meanings of construction cost, 2) timing difference of cost from measuring activity progress to signed copy of certified sub-contractor billing, 3) difference between activity progress and project progress.

Construction_QA07

Suggesting Solution

We can work with you to review your existing operations to uncover any improvement opportunity. In general, there can be establishing 5 control points as follows: –

  1. Budget Estimation Control
  2. Activity Progress Measurement Control
  3. Revenue Recognition Automation Control
  4. Billing Operational Control
  5. Settlement Control

Users of your organization can be classified into groups, each groups are assigned relevant access right to effect operations.

Budget Estimation Control supports users they are responsible for project tendering, variation order and estimation of additional cost of triggered events.

Activity Progress Measurement Control supports users they are responsible for measurement and recording progress (e.g. % of completion) of particular project activities. There is no single rule of measuring activity progress, so different kinds project activities may implement most suitable methods of measurement.

Revenue Recognition Automation Control supports users they are responsible for administration of accounting policy with compliance of IFRS 15 Revenue from Contracts from Customers.

Billing Operational Control supports users they are responsible for finalization (e.g. by mean adjustment entry) of billing from sub-contractors and to project owners’ prior settlement. The duration of this process shall not affect the timing of monthly closing.

Settlement Control supports users they are responsible for the cash management from collection to payment. Upon the confirmation of project closure, settlement control will support users to settle all project balances including lease assets, inventory, WIP, retention money and deposits.

Elimination of Inter-co Transactions – Lease Assets

Learning from You

We have a legal entity to manage a business in construction equipment leasing. Over 60% of the leasing transactions are deal with fellow subsidiaries within our group. We plan to streamline the process of group consolidation as well as to cater the changes in IFRS for operating leases.

Construction_QA08B

Suggesting Solution

IFRS 16 Leases may impact on your construction entity and the group when the investment in construction equipment is financed by operating leases. You may need to review lease agreements in respect of tenor, amount and the nature of equipment, whether to recognise operating lease assets as fixed assets and on-balance-sheet committed liability of the construction entity. Previously rental expenses included in AMOUNT DUE FROM (TO) CUSTOMERS FOR CONTRACT WORKS will be replaced by depreciation of fixed assets and loan interest subject to recognition rules of IFRS 15 Revenue from Contracts with Customers.

Before elimination of inter-company transactions of the consolidated account balances, there may be a double count of fixed assets and depreciation. In addition, the calculation rule of loan interest is not allow using straight line amortisation method, so the total amount of depreciation of fixed assets and loan interest of the leasee will not equal to the rental income of the lessor. Elimination adjustment will be a further complication to your existing practice.

Concerns Data Input by Using Different Devices

Learning from You

For our construction projects, some staff are frequent travel between different sites and head office, they are complaining using different systems and applications to deal with every activity progress of project.

Suggesting Solution

Conso 123 has been implementing a modern approach of entry form design for different computing devices. Without involving tedious development effort, you can configure so many modernise web entry forms which can adapt different screen resolutions and different kinds of computing devices, e.g. Smart TV, Desktop, Laptop, Tablet and Mobile Phone. See the below video you can uncover the benefits of the implementation.

The are a lot of ERP softwares which is mainly to address the user requirements for manufacturing and distribution sectors. However, Conso 123 Multinational we can increase the design of apps to support your portfolio management of business contracts most relevant to better IFRS Compliance. Without caring for your problems of IFRS Compliance with starting calculation for business contracts, you cannot acheive success in effective preparation of consoldiated financial statements which covering different business segments.

Implementation of efficient Incentive Plan Management can support realignment of goal for different stakeholders contributing toward the success of the Portfolio Management.

There are different kinds of incentive plans which is designed for different types of stakeholders. Shared-based Payment is one kind of incentive plans which may be your most concerns during the preparation of consoldiated financial statements. Or may be you concern your payroll system cannot cover to handle the calculation of sales commission for below sales organisation.

Better Incentive Plan Management

Staff Performance Appraisal

e-form to Dashboard Design Learn More

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A. Better Collaboration for Effective Performance Management

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B. Managing Different Investment Objectives of Portfolio Plans

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C. Empowering Your Evolving Group Finance Functions of Headquarters

C. Empowering Your Evolving Group Finance Functions of Headquarters

C1. Budget Group Restructuring - M&A

1. Change in Financials of Prospective M&A Decisions

2. Change in % of Shareholdings, Voting Rights & Controls

3. Change in Scale of Operations

4. Change in Accounting Software and ERP

5. Change in Market & Product Segment Mix

6. Change in Risk-Return Tradeoff

7. Change in Incentive Plan Policy

8. Change in Inter-co Relationships

C2. Full Implementation of IFRS for MNCs

1. Different Year-end Dates

2. Different Chart of Accounts

3. Different Local GAAPs

4. Different Accounting Software, ERP & Internal Control Practices

5. Different Time Zone and Related Reconciliation Issues

6. Different Currencies and Unit of Measurements

7. Different Structures between Legal Entities & Business Units

8. Different Combinations of Transactional Eliminations

Part C1 is about ad-hoc consolidation while Part C2 is about routine consolidation. Both types of consolidation are usually demanded for senior finance staff to have directly participation throughout the workflow of data collection, data entry, checking, analytical review and narrative analysis because it is involving diversity of data sets which inherit different meanings.

C3. Be Careful to Differentiate the Meanings

1. Historical Data vs Prospective Data

2. Precision in Cent vs Precision in Thousand

3. Long Account Code vs Short Account Code with Analysis

4. Account Movement vs Account Balance

5. Current Month Movement vs Current Year-to-day Movement/Balance

6. Classification of Account Movement vs Account Maturity/Aging

7. Secured vs Unsecured vs Pledge vs Unpledge

8. Financial Risk Level 1 vs Level 2 vs Level 3

9. Legal Entity vs Tax Entity vs Management Entity

10. Shareholdings vs Voting Rights vs Controls

11. Full Consolidation vs Proportional Consolidation

12. Equity Method vs Cost Method

13. Balance Sheet Account vs Profit/Loss Account

14. On-balance Sheet Account vs Off-balance Sheet Account

15. Income Statement vs Comprehensive Income

16. Pre-acquisition P/L vs Post-acquisition P/L

17. Monetary Assets/Liabilities vs Non-monetary Assets/Liabilities

18. Actual/Historical Exchange Rate vs Closing Exchange Rate

19. Simple Average Exchange Rate vs Weight Average Exchange Rate

20. Exchange Variation (P/L) vs Exchange Reserve (B/S)

21. Capital Reserve vs Exchange Reserve

22. Effect of Changes in Foreign Exchange Rates vs Exchange Difference on Translation of Operations of Overseas Entities

23. Fair/Market Value vs Carrying/Book Value

24. Revaluation of Unit of Asset vs Revaluation of Foreign Currency Asset

25. Financial Amount vs Non-financial Statistics

26. Director Report vs Audited Statutory Account

27. Internal/Management Reporting vs External/Statutory Reporting

Starting from the successful marketing and implementation of Fion with FlexAccount for over 20 years, FlexSystem has been continuing to invest on technology helping more sizable company groups to implement more effective consolidation.

We observe there are diverse practices and problem solving approaches of group consolidation despite our clients are also aim at support better management decision as well as IFRS compliance. Using our app building platform, apps can be designing and building by accountants rather than system analysts and programmers – nothing so called C#, Javascript, VB script knowledge and experience are required. Relevant apps would then be delivered and customised by our different pools of implementation consultants to fit for user expectations.

Financial Consolidation Softwares

Implementation of IFRS 10 — Consolidated Financial Statements

Merely >50% of Shareholding Cannot Determine Whether to Implement Full Consolidation Method

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Conditions: 1. Power Over Investee 2. Explore to Right to Variable Return 3. Ability to Use Power to Affect Returns

Transform Data to Solve Different Accounting Policies and Practices, Eliminate All Intra-group Transactions

Not Only Solving IFRS 10, Also Extending to Eliminate Uncessary Manual Input Works of IFRS 7, 9, 11 & 12

EIQX and FESA Consol are alternative choices to support better group consolidation implementation. With effective from year 2016, we recommend Conso 123 Traditional or Conso 123 Multinational – both 123 are operating within the app building platform LedgerBase.

Conso 123 Multinational is defined as 100+ user license of Conso 123. It is extending to support different scenarios of group structures to account for changing management organisation, line of business, legal entity group structure and IFRS. In addition, the system supports users to process budgeting / simulation for perspective change of group structures.

The 100+ user license of Conso 123 offers you a cost saving plan opportunity, users can acquire a group of apps licenses to support a more efficient implementation.

 

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The Apps Portfolio allows users to explore different methodologies of expanding group finance practices. With sharing experiences amongst users, they are more capable to deal with unleasing opportunities of the consolidation system due to change in management organisation, legal entity group structure and IFRS.

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Furthermore, Conso 123 Multinational is not only to support automation of consolidated financial statements base on data derived from financial close of member companies. But also to certain cases, the system can be configured to process different kinds of business transactions (e.g. Insurance Contract, Retail, Construction Contract, Financial Instrument Contract and etc) directly in order to support preparation of financial statements by the following focus:-

1) Project Level,

2) Departmental Level,

3) Business Unit Level,

4) Individual Tax Account Entity Level,

5) Individual Legal Entity Level,

6) Sub-group Consolidation Level,

7) Top-consol Level,

8) Multi-GAAP Scenarios,

9) Budget vs Forecast vs Actual,

10) HKMA Returns.

Obviously, Conso 123 Multinational is to redefine consolidation software which is not only to provide merely aggregation with elimination but also to cover different combinations of disaggregated views.

D. System Implementation

Conso 123 Multinational is an end-user computing tool while software implementation is attributed to user preferences they have different goals and objectives through making use of better tool.

Conso 123 Multinational has been expanding the number of consulting teams they can support your implementation of the group finance and related systems.

Scanning & Evaluating to Mastering User Requirements

E. Closing Remarks

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A. Better Collaboration for Effective Performance Management

  • Modernisation of budget form design and distribution can improve productivity and standarisation of business practices of your organisation.
  • Automation of dynamic collaboration rules can streamline your workflow management at your fingertips.
  • Flexible configuration of calculation rules support you prevent database from heavily demand for exporting raw data to execute intensive and mechanical data manipulation.
  • Management of consolidated budgets can work with a same platform for consolidated actuals to support better performance management.
  • Budget mangement is becoming a new member of your operational management on daily basis to support you to work on proactive manner.
  • Extending to care for some of finance professions they demand for better management of business plan for diversified investment portfolio.
  • Methodologies for managing both fast moving and strategic portfolio plans are fundamentally different from the enhancement of traditional budgeting we have presented to you.
  • Portfolio Management (e.g. Fixed Rate Bond Contracts, Construction Contracts, Hedging Contracts etc) shall also be integrated and aligned with the IFRS compliance when you prepare to compare budget apple with actual apple. In addition, implementation of Incentive Plan Management can motivate stakeholders to align with portfolio strategy.
  • IFRS 9, IFRS 15, IFRS 16 and the prospective IFRS 17 are not merely the work of compliance, all these rules can sharpen your management insights for different kinds of business contracts for better SWOT analysis.
  • Performance management shall also be taken into account of the measuring of performance obligations for each combination of internal stakeholder and external stakeholder.

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B. Managing Different Investment Objectives of Portfolio Plans

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C. Empowering Your Evolving Group Finance Functions of Headquarters

  • The rise of group finance organisation is to capture opportunities of financial management to deal with your whole business as different dimensions of “Group” for performance management and compliance.
  • Further topics of change management to be covered at group level consideration and you have to budget for the prospective changes properly.
  • Your works of Group Consolidation for different dimensions and purposes are really tedious and mechanics, automation can support you can focus your work on narrative analysis.
  • Consol 123 Multinational shall be our ultimate software on coming decades to support your group finance organisation which is expanding from regional financial management to multinational financial management.
  • Spreadsheet is an excellent data input tool for professional accountants and dashboard is also an excellent data presentation tool to support better decision making. Conso 123 Multinational can manage and organise your spreadsheet files to support multi-user, multi-currency, multi-location, multi-ledger, multi-period etc of data management as well as the accelerating return on investment – automation of relevant dashboards for management review and decision on daily basis.

Group Finance ERP for International Financial Centre

This becomes the final phase of our presentation. We observe there are diversity of user requirements and scope of implementation. Below we package the Conso 123 into different software packages for your further evaluation.

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Comparing with Conso 123 Traditional, Conso 123 Multinational is a cost saving plan solution package for 100+ user license with a group of apps licenses. The unique Apps Portfolio is backing by our continuning investment in designing and building apps by experienced accountants. This provides a very strong support for your activation of relevant business knowhows, system functions and features to stremline your on-going implementation for different areas of Group Financial Management for your headquaters and regional offices.

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You can be awarded significant benefits if you consider Conso 123 Multinational because the unique Apps Portfolio can support you to extend scope of implementation with the available apps rather than systems delivered by acquiring individual software on ad hoc basis.

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Consolidation software FESA Consol as presented in the following diagram will be retired despite it is similar to some of popular consolidation softwares. Conso 123 Traditional replaces FESA Consol and it shall be a better Conso Apple for similar scope of implementation.

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Conso 123 Multinational – The Unique Group Finance ERP Specialising in 4 Areas of Financial Management

Your Business Portfolio is Shifting from Factory & Labour Concentration to Capital & Talent Concentration

Traditional ERP is No Longer Can Support Your Business Transformation Responsively

Portfolio Management

Empowering Your Unique Management of Assets and Liabilities

Incentive Plan

Motivating Stakeholders to Behavior Toward Management Expectations

Budgeting ABC

Orgainising Your Planned Activities be Measurable and Controllable in Dollar Amount

Conso 123 Traditional

Simplifying Your Tedious Procedures of Consolidation for a Group of Companies

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Conso 123 Traditional – Achieving Advanced Automation for Preparation of Consolidated Financial Statements

Your Unique Management of Portfolio Becoming Your Sustainable Competitive Advantage

Your Employees, Customers, Suppliers, Shareholders be Aligning the Same Business Goal

Business Performance and Financial Results No Longer Disconnecting from Top Management Plan

Moving of Group of Companies Driving by Business Need will Not Loss in the Execution of Compliance

Thanks for Your Effort in Software Comparison & Selection

Expanding Apps Portfolio

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Management Accounting

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Cost Accounting

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Performance Management

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Business Analytics

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Budgeting & Rolling Forecast

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Financial Close

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Fixed Asset & Inventory

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Portfolio Management

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Incentive Plan

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Accounting Treatment

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Group Accounts - Basic

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Group Accounts - Intermediate

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Group Accounts - Advanced

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Reconciliation & Elimination

Management Accounting

Evolution and Changes in Management Accounting Practices

Sharing Your Examples

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