l net habil/les S 82,127,162 S 87,212 101 Stamp ratio 90% 83% 23. Fair value of 'Manua lash uments As indicated in Nue 21. the Company's nein Inane al instn.rneMs are comprised of cash, notes and accounts receivable. notes and loans payable accotnts payable and accrued expenses Management believes