[et_pb_section bb_built=”1″ admin_label=”Header – All Pages” transparent_background=”off” background_color=”#1e73be” allow_player_pause=”off” inner_shadow=”off” parallax=”off” parallax_method=”off” padding_mobile=”off” make_fullwidth=”off” use_custom_width=”off” width_unit=”on” make_equal=”off” use_custom_gutter=”off” gutter_width=”3″ custom_padding=”||0px|” next_background_color=”#FFFFFF” custom_padding_tablet=”50px|0|50px|0″ custom_padding_last_edited=”on|desktop” inner_width=”auto” inner_max_width=”1080px” global_module=”1221″][et_pb_row admin_label=”row” global_parent=”1221″ background_position=”top_left” background_repeat=”repeat” background_size=”initial” width=”80%” max_width=”1080px”][et_pb_column type=”4_4″ global_parent=”1221″ custom_padding__hover=”|||” custom_padding=”|||” parallax_method=”on”][et_pb_post_title global_parent=”1221″ title=”on” meta=”off” author=”on” date=”on” categories=”on” comments=”on” featured_image=”off” featured_placement=”below” parallax_effect=”on” parallax_method=”off” text_orientation=”left” text_color=”light” text_background=”off” text_bg_color=”rgba(255,255,255,0.9)” module_bg_color=”rgba(255,255,255,0)” title_all_caps=”off” use_border_color=”off” border_color=”#ffffff” border_style=”solid” title_font=”|on|||” title_font_size=”35″ custom_padding=”10px|||” parallax=”on” background_color=”rgba(255,255,255,0)” /][/et_pb_column][/et_pb_row][/et_pb_section][et_pb_section bb_built=”1″ fullwidth=”off” specialty=”off” transparent_background=”off” allow_player_pause=”off” inner_shadow=”off” parallax=”off” parallax_method=”off” custom_padding=”0px||0px|” padding_mobile=”on” make_fullwidth=”off” use_custom_width=”off” width_unit=”on” make_equal=”off” use_custom_gutter=”off” gutter_width=”3″ prev_background_color=”#1e73be” next_background_color=”#ffffff” custom_padding_tablet=”0px||0px|” inner_width=”auto” inner_max_width=”1080px” global_module=”1228″][et_pb_row global_parent=”1228″ make_fullwidth=”off” use_custom_width=”off” width_unit=”on” use_custom_gutter=”off” gutter_width=”3″ custom_padding=”0px||0px|” padding_mobile=”off” allow_player_pause=”off” parallax=”off” parallax_method=”off” make_equal=”off” column_padding_mobile=”on” background_position=”top_left” background_repeat=”repeat” background_size=”initial” width=”80%” max_width=”1080px”][et_pb_column type=”4_4″ global_parent=”1228″ custom_padding__hover=”|||” custom_padding=”|||” parallax_method=”on”][et_pb_text global_parent=”1228″ background_layout=”light” text_orientation=”left” text_font_size=”14″ use_border_color=”off” border_color=”#ffffff” border_style=”solid” background_position=”top_left” background_repeat=”repeat” background_size=”initial”]
[/et_pb_text][/et_pb_column][/et_pb_row][/et_pb_section][et_pb_section bb_built=”1″ admin_label=”Video Heading – Sections” fullwidth=”off” specialty=”off” transparent_background=”off” background_color=”#ffffff” allow_player_pause=”off” inner_shadow=”off” parallax=”off” parallax_method=”off” padding_mobile=”off” make_fullwidth=”off” use_custom_width=”off” width_unit=”on” make_equal=”off” use_custom_gutter=”off” gutter_width=”3″ custom_padding_tablet=”50px|0|50px|0″ custom_padding_last_edited=”on|desktop” prev_background_color=”#FFFFFF” next_background_color=”#FFFFFF” inner_width=”auto” inner_max_width=”1080px”][et_pb_row make_fullwidth=”off” use_custom_width=”off” width_unit=”on” use_custom_gutter=”off” gutter_width=”3″ padding_mobile=”off” allow_player_pause=”off” parallax=”off” parallax_method=”off” make_equal=”off” column_padding_mobile=”on” background_color=”#c6c6c6″ custom_padding=”10px|10px|10px|10px” background_position=”top_left” background_repeat=”repeat” background_size=”initial” width=”80%” max_width=”1080px”][et_pb_column type=”1_2″ custom_padding__hover=”|||” custom_padding=”20px|||10px” parallax_method=”on”][et_pb_text admin_label=”Section Introduction Video Heading” background_layout=”dark” text_orientation=”left” text_font_size=”14″ use_border_color=”off” border_color=”#ffffff” border_style=”solid” text_text_color=”#ffffff” background_color=”#1e73be” custom_padding=”0px||0px|20px” background_position=”top_left” background_repeat=”repeat” background_size=”initial”]
Section 11 – Introduction
[/et_pb_text][et_pb_video_slider admin_label=”Video File – Section Introduction” show_image_overlay=”on” show_arrows=”on” show_thumbnails=”on” controls_color=”light”][et_pb_video_slider_item admin_title=”Section Video Introduction” background_layout=”dark” src=”https://vimeo.com/155686388/”][/et_pb_video_slider_item][/et_pb_video_slider][et_pb_text admin_label=”Section Analysis Videos Heading” background_layout=”dark” text_orientation=”left” use_border_color=”off” border_color=”#ffffff” border_style=”solid” text_text_color=”#ffffff” background_color=”#1e73be” custom_padding=”0px||0px|20px” background_position=”top_left” background_repeat=”repeat” background_size=”initial”]
Section 11 – Analysis
[/et_pb_text][et_pb_video_slider admin_label=”Video Files – Section Analysis” show_image_overlay=”on” show_arrows=”on” show_thumbnails=”on” controls_color=”light”][et_pb_video_slider_item admin_title=”Section Video Analysis” background_layout=”dark” src=”https://vimeo.com/155792606/”][/et_pb_video_slider_item][/et_pb_video_slider][et_pb_text admin_label=”Section Analysis Videos Heading” background_layout=”dark” text_orientation=”left” use_border_color=”off” border_color=”#ffffff” border_style=”solid” text_text_color=”#ffffff” background_color=”#1e73be” custom_padding=”0px||0px|20px” background_position=”top_left” background_repeat=”repeat” background_size=”initial”]
Section 11 – Analysis
[/et_pb_text][et_pb_video_slider admin_label=”Video Files – Section Analysis” show_image_overlay=”on” show_arrows=”on” show_thumbnails=”on” controls_color=”light”][et_pb_video_slider_item admin_title=”Section Video Analysis” background_layout=”dark” src=”https://vimeo.com/155792611/”][/et_pb_video_slider_item][/et_pb_video_slider][et_pb_text admin_label=”Section Analysis Videos Heading” background_layout=”dark” text_orientation=”left” use_border_color=”off” border_color=”#ffffff” border_style=”solid” text_text_color=”#ffffff” background_color=”#1e73be” custom_padding=”0px||0px|20px” background_position=”top_left” background_repeat=”repeat” background_size=”initial”]
Section 11 – Analysis
[/et_pb_text][et_pb_video_slider admin_label=”Video Files – Section Analysis” show_image_overlay=”on” show_arrows=”on” show_thumbnails=”on” controls_color=”light”][et_pb_video_slider_item admin_title=”Section Video Analysis” background_layout=”dark” src=”https://vimeo.com/155940608/”] [/et_pb_video_slider_item][/et_pb_video_slider][/et_pb_column][et_pb_column type=”1_2″ custom_padding__hover=”|||” custom_padding=”20px|10px||” parallax_method=”on”][et_pb_text admin_label=”Section Analysis Videos Heading” background_layout=”dark” text_orientation=”left” use_border_color=”off” border_color=”#ffffff” border_style=”solid” text_text_color=”#ffffff” background_color=”#1e73be” custom_padding=”0px||0px|20px” background_position=”top_left” background_repeat=”repeat” background_size=”initial”]
Section 11 – Analysis
[/et_pb_text][et_pb_video_slider admin_label=”Video Files – Section Analysis” show_image_overlay=”on” show_arrows=”on” show_thumbnails=”on” controls_color=”light”][et_pb_video_slider_item admin_title=”Section Video Analysis” background_layout=”dark” src=”https://vimeo.com/155792605/”] [/et_pb_video_slider_item][/et_pb_video_slider][et_pb_text admin_label=”Section Analysis Videos Heading” background_layout=”dark” text_orientation=”left” use_border_color=”off” border_color=”#ffffff” border_style=”solid” text_text_color=”#ffffff” background_color=”#1e73be” custom_padding=”0px||0px|20px” background_position=”top_left” background_repeat=”repeat” background_size=”initial”]
Section 11 – Analysis
[/et_pb_text][et_pb_video_slider admin_label=”Video Files – Section Analysis” show_image_overlay=”on” show_arrows=”on” show_thumbnails=”on” controls_color=”light”][et_pb_video_slider_item admin_title=”Section Video Analysis” background_layout=”dark” src=”https://vimeo.com/155792608/”][/et_pb_video_slider_item][/et_pb_video_slider][et_pb_text admin_label=”Section Analysis Videos Heading” background_layout=”dark” text_orientation=”left” use_border_color=”off” border_color=”#ffffff” border_style=”solid” text_text_color=”#ffffff” background_color=”#1e73be” custom_padding=”0px||0px|20px” background_position=”top_left” background_repeat=”repeat” background_size=”initial”]
Section 11 – Analysis
[/et_pb_text][et_pb_video_slider admin_label=”Video Files – Section Analysis” show_image_overlay=”on” show_arrows=”on” show_thumbnails=”on” controls_color=”light”][et_pb_video_slider_item admin_title=”Section Video Analysis” background_layout=”dark” src=”https://vimeo.com/155792610/”]
[/et_pb_video_slider_item][/et_pb_video_slider][/et_pb_column][/et_pb_row][/et_pb_section][et_pb_section bb_built=”1″ fullwidth=”off” specialty=”off” transparent_background=”off” allow_player_pause=”off” inner_shadow=”off” parallax=”off” parallax_method=”off” padding_mobile=”off” make_fullwidth=”off” use_custom_width=”off” width_unit=”on” make_equal=”off” use_custom_gutter=”off” gutter_width=”3″ prev_background_color=”#ffffff” next_background_color=”#FFFFFF” custom_padding_tablet=”50px|0|50px|0″ custom_padding_last_edited=”on|desktop” inner_width=”auto” inner_max_width=”1080px” global_module=”1425″][et_pb_row global_parent=”1425″ background_position=”top_left” background_repeat=”repeat” background_size=”initial” width=”80%” max_width=”1080px”][et_pb_column type=”1_2″ global_parent=”1425″ custom_padding__hover=”|||” custom_padding=”|||” parallax_method=”on”][et_pb_toggle admin_label=”New Section In Current Tab” global_parent=”1425″ title=”FRS 102″ use_border_color=”off” background_position=”top_left” background_repeat=”repeat” background_size=”initial” _builder_version=”3.26.3″ text_shadow_horizontal_length=”text_shadow_style,%91object Object%93″ text_shadow_horizontal_length_tablet=”0px” text_shadow_vertical_length=”text_shadow_style,%91object Object%93″ text_shadow_vertical_length_tablet=”0px” text_shadow_blur_strength=”text_shadow_style,%91object Object%93″ text_shadow_blur_strength_tablet=”1px” title_text_shadow_horizontal_length=”title_text_shadow_style,%91object Object%93″ title_text_shadow_horizontal_length_tablet=”0px” title_text_shadow_vertical_length=”title_text_shadow_style,%91object Object%93″ title_text_shadow_vertical_length_tablet=”0px” title_text_shadow_blur_strength=”title_text_shadow_style,%91object Object%93″ title_text_shadow_blur_strength_tablet=”1px” closed_title_text_shadow_horizontal_length=”closed_title_text_shadow_style,%91object Object%93″ closed_title_text_shadow_horizontal_length_tablet=”0px” closed_title_text_shadow_vertical_length=”closed_title_text_shadow_style,%91object Object%93″ closed_title_text_shadow_vertical_length_tablet=”0px” closed_title_text_shadow_blur_strength=”closed_title_text_shadow_style,%91object Object%93″ closed_title_text_shadow_blur_strength_tablet=”1px” body_text_shadow_horizontal_length=”body_text_shadow_style,%91object Object%93″ body_text_shadow_horizontal_length_tablet=”0px” body_text_shadow_vertical_length=”body_text_shadow_style,%91object Object%93″ body_text_shadow_vertical_length_tablet=”0px” body_text_shadow_blur_strength=”body_text_shadow_style,%91object Object%93″ body_text_shadow_blur_strength_tablet=”1px” body_link_text_shadow_horizontal_length=”body_link_text_shadow_style,%91object Object%93″ body_link_text_shadow_horizontal_length_tablet=”0px” body_link_text_shadow_vertical_length=”body_link_text_shadow_style,%91object Object%93″ body_link_text_shadow_vertical_length_tablet=”0px” body_link_text_shadow_blur_strength=”body_link_text_shadow_style,%91object Object%93″ body_link_text_shadow_blur_strength_tablet=”1px” body_ul_text_shadow_horizontal_length=”body_ul_text_shadow_style,%91object Object%93″ body_ul_text_shadow_horizontal_length_tablet=”0px” body_ul_text_shadow_vertical_length=”body_ul_text_shadow_style,%91object Object%93″ body_ul_text_shadow_vertical_length_tablet=”0px” body_ul_text_shadow_blur_strength=”body_ul_text_shadow_style,%91object Object%93″ body_ul_text_shadow_blur_strength_tablet=”1px” body_ol_text_shadow_horizontal_length=”body_ol_text_shadow_style,%91object Object%93″ body_ol_text_shadow_horizontal_length_tablet=”0px” body_ol_text_shadow_vertical_length=”body_ol_text_shadow_style,%91object Object%93″ body_ol_text_shadow_vertical_length_tablet=”0px” body_ol_text_shadow_blur_strength=”body_ol_text_shadow_style,%91object Object%93″ body_ol_text_shadow_blur_strength_tablet=”1px” body_quote_text_shadow_horizontal_length=”body_quote_text_shadow_style,%91object Object%93″ body_quote_text_shadow_horizontal_length_tablet=”0px” body_quote_text_shadow_vertical_length=”body_quote_text_shadow_style,%91object Object%93″ body_quote_text_shadow_vertical_length_tablet=”0px” body_quote_text_shadow_blur_strength=”body_quote_text_shadow_style,%91object Object%93″ body_quote_text_shadow_blur_strength_tablet=”1px” box_shadow_horizontal_tablet=”0px” box_shadow_vertical_tablet=”0px” box_shadow_blur_tablet=”40px” box_shadow_spread_tablet=”0px” z_index_tablet=”500″]
- Section 1
- Section 2
- Section 3
- Section 4
- Section 5
- Section 6
- Section 7
- Section 8
- Section 9
- Section 10
- Section 11
- Section 12
- Section 13
- Section 14
- Section 15
- Section 16
- Section 17
- Section 18
- Section 19
- Section 20
- Section 21
- Section 22
- Section 23
- Section 24
- Section 25
- Section 26
- Section 27
- Section 28
- Section 29
- Section 30
- Section 31
- Section 32
- Section 33
- Section 34
- Section 35
[/et_pb_toggle][/et_pb_column][et_pb_column type=”1_2″ global_parent=”1425″ custom_padding__hover=”|||” custom_padding=”|||” parallax_method=”on”][et_pb_toggle admin_label=”New Section in New Tab” global_parent=”1425″ title=”FRS 105″ use_border_color=”off” background_position=”top_left” background_repeat=”repeat” background_size=”initial” _builder_version=”3.26.3″ text_shadow_horizontal_length=”text_shadow_style,%91object Object%93″ text_shadow_horizontal_length_tablet=”0px” text_shadow_vertical_length=”text_shadow_style,%91object Object%93″ text_shadow_vertical_length_tablet=”0px” text_shadow_blur_strength=”text_shadow_style,%91object Object%93″ text_shadow_blur_strength_tablet=”1px” title_text_shadow_horizontal_length=”title_text_shadow_style,%91object Object%93″ title_text_shadow_horizontal_length_tablet=”0px” title_text_shadow_vertical_length=”title_text_shadow_style,%91object Object%93″ title_text_shadow_vertical_length_tablet=”0px” title_text_shadow_blur_strength=”title_text_shadow_style,%91object Object%93″ title_text_shadow_blur_strength_tablet=”1px” closed_title_text_shadow_horizontal_length=”closed_title_text_shadow_style,%91object Object%93″ closed_title_text_shadow_horizontal_length_tablet=”0px” closed_title_text_shadow_vertical_length=”closed_title_text_shadow_style,%91object Object%93″ closed_title_text_shadow_vertical_length_tablet=”0px” closed_title_text_shadow_blur_strength=”closed_title_text_shadow_style,%91object Object%93″ closed_title_text_shadow_blur_strength_tablet=”1px” body_text_shadow_horizontal_length=”body_text_shadow_style,%91object Object%93″ body_text_shadow_horizontal_length_tablet=”0px” body_text_shadow_vertical_length=”body_text_shadow_style,%91object Object%93″ body_text_shadow_vertical_length_tablet=”0px” body_text_shadow_blur_strength=”body_text_shadow_style,%91object Object%93″ body_text_shadow_blur_strength_tablet=”1px” body_link_text_shadow_horizontal_length=”body_link_text_shadow_style,%91object Object%93″ body_link_text_shadow_horizontal_length_tablet=”0px” body_link_text_shadow_vertical_length=”body_link_text_shadow_style,%91object Object%93″ body_link_text_shadow_vertical_length_tablet=”0px” body_link_text_shadow_blur_strength=”body_link_text_shadow_style,%91object Object%93″ body_link_text_shadow_blur_strength_tablet=”1px” body_ul_text_shadow_horizontal_length=”body_ul_text_shadow_style,%91object Object%93″ body_ul_text_shadow_horizontal_length_tablet=”0px” body_ul_text_shadow_vertical_length=”body_ul_text_shadow_style,%91object Object%93″ body_ul_text_shadow_vertical_length_tablet=”0px” body_ul_text_shadow_blur_strength=”body_ul_text_shadow_style,%91object Object%93″ body_ul_text_shadow_blur_strength_tablet=”1px” body_ol_text_shadow_horizontal_length=”body_ol_text_shadow_style,%91object Object%93″ body_ol_text_shadow_horizontal_length_tablet=”0px” body_ol_text_shadow_vertical_length=”body_ol_text_shadow_style,%91object Object%93″ body_ol_text_shadow_vertical_length_tablet=”0px” body_ol_text_shadow_blur_strength=”body_ol_text_shadow_style,%91object Object%93″ body_ol_text_shadow_blur_strength_tablet=”1px” body_quote_text_shadow_horizontal_length=”body_quote_text_shadow_style,%91object Object%93″ body_quote_text_shadow_horizontal_length_tablet=”0px” body_quote_text_shadow_vertical_length=”body_quote_text_shadow_style,%91object Object%93″ body_quote_text_shadow_vertical_length_tablet=”0px” body_quote_text_shadow_blur_strength=”body_quote_text_shadow_style,%91object Object%93″ body_quote_text_shadow_blur_strength_tablet=”1px” box_shadow_horizontal_tablet=”0px” box_shadow_vertical_tablet=”0px” box_shadow_blur_tablet=”40px” box_shadow_spread_tablet=”0px” z_index_tablet=”500″]
- Section 1
- Section 2
- Section 3
- Section 4
- Section 5
- Section 6
- Section 7
- Section 8
- Section 9
- Section 10
- Section 11
- Section 12
- Section 13
- Section 14
- Section 15
- Section 16
- Section 17
- Section 18
- Section 19
- Section 20
- Section 21
- Section 22
- Section 23
- Section 24
- Section 25
- Section 26
- Section 27
- Section 28
- Section 29
- Section 30
- Section 31
- Section 32
- Section 33
- Section 34
- Section 35
[/et_pb_toggle][/et_pb_column][/et_pb_row][/et_pb_section][et_pb_section bb_built=”1″ fullwidth=”off” specialty=”off” transparent_background=”off” allow_player_pause=”off” inner_shadow=”off” parallax=”off” parallax_method=”off” custom_padding=”0px||0px|” padding_mobile=”off” make_fullwidth=”off” use_custom_width=”off” width_unit=”on” make_equal=”off” use_custom_gutter=”off” gutter_width=”3″ custom_padding_tablet=”50px|0|50px|0″ custom_padding_last_edited=”on|desktop” prev_background_color=”#FFFFFF” next_background_color=”#000000″ inner_width=”auto” inner_max_width=”1080px”][et_pb_row global_parent=”1284″ make_fullwidth=”off” use_custom_width=”off” width_unit=”on” use_custom_gutter=”off” gutter_width=”3″ padding_mobile=”off” allow_player_pause=”off” parallax=”off” parallax_method=”off” make_equal=”off” column_padding_mobile=”on” background_position=”top_left” background_repeat=”repeat” background_size=”initial” width=”80%” max_width=”1080px”][et_pb_column type=”4_4″ custom_padding__hover=”|||” custom_padding=”|||” parallax_method=”on”][et_pb_divider global_parent=”1284″ color=”#1e73be” show_divider=”on” divider_style=”solid” divider_position=”top” divider_weight=”1″ hide_on_mobile=”on” disabled_on=”on|on|off” /][et_pb_text admin_label=”Section Downloads Heading” global_parent=”1284″ background_layout=”light” text_orientation=”left” text_font_size=”14″ use_border_color=”off” border_color=”#ffffff” border_style=”solid” custom_padding=”0px||0px|” custom_margin=”0px||0px|” background_position=”top_left” background_repeat=”repeat” background_size=”initial”]
Section Downloads
[/et_pb_text][et_pb_tabs admin_label=”Section Downloads” global_parent=”1284″ use_border_color=”off” background_position=”top_left” background_repeat=”repeat” background_size=”initial” _builder_version=”3.26.3″ body_text_shadow_horizontal_length=”body_text_shadow_style,%91object Object%93″ body_text_shadow_horizontal_length_tablet=”0px” body_text_shadow_vertical_length=”body_text_shadow_style,%91object Object%93″ body_text_shadow_vertical_length_tablet=”0px” body_text_shadow_blur_strength=”body_text_shadow_style,%91object Object%93″ body_text_shadow_blur_strength_tablet=”1px” body_link_text_shadow_horizontal_length=”body_link_text_shadow_style,%91object Object%93″ body_link_text_shadow_horizontal_length_tablet=”0px” body_link_text_shadow_vertical_length=”body_link_text_shadow_style,%91object Object%93″ body_link_text_shadow_vertical_length_tablet=”0px” body_link_text_shadow_blur_strength=”body_link_text_shadow_style,%91object Object%93″ body_link_text_shadow_blur_strength_tablet=”1px” body_ul_text_shadow_horizontal_length=”body_ul_text_shadow_style,%91object Object%93″ body_ul_text_shadow_horizontal_length_tablet=”0px” body_ul_text_shadow_vertical_length=”body_ul_text_shadow_style,%91object Object%93″ body_ul_text_shadow_vertical_length_tablet=”0px” body_ul_text_shadow_blur_strength=”body_ul_text_shadow_style,%91object Object%93″ body_ul_text_shadow_blur_strength_tablet=”1px” body_ol_text_shadow_horizontal_length=”body_ol_text_shadow_style,%91object Object%93″ body_ol_text_shadow_horizontal_length_tablet=”0px” body_ol_text_shadow_vertical_length=”body_ol_text_shadow_style,%91object Object%93″ body_ol_text_shadow_vertical_length_tablet=”0px” body_ol_text_shadow_blur_strength=”body_ol_text_shadow_style,%91object Object%93″ body_ol_text_shadow_blur_strength_tablet=”1px” body_quote_text_shadow_horizontal_length=”body_quote_text_shadow_style,%91object Object%93″ body_quote_text_shadow_horizontal_length_tablet=”0px” body_quote_text_shadow_vertical_length=”body_quote_text_shadow_style,%91object Object%93″ body_quote_text_shadow_vertical_length_tablet=”0px” body_quote_text_shadow_blur_strength=”body_quote_text_shadow_style,%91object Object%93″ body_quote_text_shadow_blur_strength_tablet=”1px” tab_text_shadow_horizontal_length=”tab_text_shadow_style,%91object Object%93″ tab_text_shadow_horizontal_length_tablet=”0px” tab_text_shadow_vertical_length=”tab_text_shadow_style,%91object Object%93″ tab_text_shadow_vertical_length_tablet=”0px” tab_text_shadow_blur_strength=”tab_text_shadow_style,%91object Object%93″ tab_text_shadow_blur_strength_tablet=”1px” box_shadow_horizontal_tablet=”0px” box_shadow_vertical_tablet=”0px” box_shadow_blur_tablet=”40px” box_shadow_spread_tablet=”0px” z_index_tablet=”500″][et_pb_tab _builder_version=”3.26.3″ title=”Index” use_background_color_gradient=”off” background_color_gradient_start=”#2b87da” background_color_gradient_end=”#29c4a9″ background_color_gradient_type=”linear” background_color_gradient_direction=”180deg” background_color_gradient_direction_radial=”center” background_color_gradient_start_position=”0%” background_color_gradient_end_position=”100%” background_color_gradient_overlays_image=”off” parallax=”off” parallax_method=”on” background_size=”cover” background_position=”center” background_repeat=”no-repeat” background_blend=”normal” allow_player_pause=”off” background_video_pause_outside_viewport=”on” tab_text_shadow_style=”none” body_text_shadow_style=”none”]
Section 11: Basic Financial Instruments.
11.2 Accounting policy choice.
11.2.1 Extract from FRS 102 Section 11.2-11.2A.
11.2.2 OmniPro comment – Accounting Policy Choice.
11.3 Scope of the Section 11 and Section 12.
11.3.1 Extract from FRS 102 Section 11.3, 11.5, 11.7 and Glossary to FRS 102.
11.3.2 OmniPro comment – Scope of Section 11.
11.3.2.1 Financial assets and liabilities not within the remit of Section 11 and 12.
11.4 Classification of financial instruments.
11.4.1 Extract from FRS 102 Section 11.6 and 11.8.
11.4.2 OmniPro comment – classification of financial instruments and scope (within Section 11 or 12)
11.4.2.2 – Investment in Shares.
11.5 Conditions for debt instruments to meet the definition of a basic financial instrument
11.5.1 Extract from FRS 102 Section 11.9.
11.5.2 OmniPro comment – basic financial instruments.
11.6 Initial and subsequent measurement of debt instruments.
11.6.1 Extract from FRS 102 Section 11.12-11.20.
11.6.1.2 Subsequent measurement
11.6.1.3 Amortised cost and effective interest method.
11.6.2.2 Short-term receivables/payable within one year
11.6.2.3 Transaction costs – definition/treatment
11.6.2.4 Effective interest rate calculation and amortised cost
11.6.2.4.1 Effective interest rate
11.6.2.4.3 Put or call options when calculating effective interest rate
11.6.2.4.4 Diagram 1 Rules for Accounting for basic financial instruments
11.6.2.4.5 – Financing Arrangement
11.6.2.4.6 Steps in determining the effective interest rate
11.6.2.4.7 Changes in cash flow estimates (amortised cost model)
11.6.2.4.8 Non market loans- inter-company loan / director’s loans
11.6.2.4.8.1 Determining the market rate of interest
11.6.2.4.8.2: Analysis of debt and credits on initial recognition of loans – financing arrangements.
11.6.2.4.9 Sales and purchases made under unusual credit terms – Debtors/creditors
11.6.2.4.11 Loans repayable on demand
11.6.2.4.12 Loan repayable on demand but with notice of 1 year and 1 day
11.6.2.4.15 Variable interest rate over the life of the loan
11.6.2.4.16 Issues surrounding directors or intra-group loans
11.6.2.4.16.1 Factors that indicate a related party loan is not at market rates.
11.7.1 Extract from FRS 102 Section 11.27-11.32.
11.7.2.1.2 Fair value hierarchy
11.8 Impairments of financial assets held at cost or amortised cost
11.8.1 Extract from FRS 102 Section 11.21-11.26.
11.8.2.1 Indicators of Impairment
11.8.2.2 Individual and group impairments.
11.8.2.3 Impairment debt instruments.
11.8.2.4 Reversal of Impairments.
11.8.2.5 Impairment of financial assets carried at cost
11.9 Derecognition of a Financial Asset
11.9.1 Extract from FRS 102 Section 11.33-11.35.
11.9.2 OmniPro comment – Decrecognition of Financial Assets.
11.10 Derecognition of financial liabilities.
11.10.1 Extract from FRS 102 Section 11.36-11.38.
11.6.2.4.5 Derecognition rules – overview
11.10.2.2 Derecognition of Financial Liability.
11.11.1 Extract from FRS 102 Section 11.38A.
11.11.2 OmniPro comment – Presentation – set off
11.12.1 Extract from FRS 102 Section 11.39-11.48A.
11.12.2.1 Disclosure requirements.
11.12.2.2 Sample Disclosure requirements.
11.12.2.2.1 Extract from accounting policy notes
11.12.2.2.2 Extract of notes to the financial statements – Financial instruments note disclosures
11.12.2.2.3 Extract of notes to the financial statements – interest disclosures.
11.12.2.2.3.1 Note: Interest receivable and similar income.
11.12.2.2.3.2 Note: Interest payable and similar expenses.
11.12.2.2.4 – Debtors Disclosures
11.12.2.2.5 – Creditors disclosures
11.12.2.2.7 Statement of Comprehensive Income
11.12.2.2.8 – Statement of Change in Equity
[/et_pb_tab][et_pb_tab title=”Quick Guide” tab_font_select=”default” body_font_select=”default” tab_font=”||||” tab_line_height=”2em” tab_line_height_tablet=”2em” tab_line_height_phone=”2em” body_font=”||||” body_line_height=”2em” body_line_height_tablet=”2em” body_line_height_phone=”2em” _builder_version=”3.26.3″ use_background_color_gradient=”off” background_color_gradient_start=”#2b87da” background_color_gradient_end=”#29c4a9″ background_color_gradient_type=”linear” background_color_gradient_direction=”180deg” background_color_gradient_direction_radial=”center” background_color_gradient_start_position=”0%” background_color_gradient_end_position=”100%” background_color_gradient_overlays_image=”off” parallax=”off” parallax_method=”on” background_size=”cover” background_position=”center” background_repeat=”no-repeat” background_blend=”normal” allow_player_pause=”off” background_video_pause_outside_viewport=”on” tab_text_shadow_style=”none” body_text_shadow_style=”none”]
Downloads
Download “Section 11 Basic Financial Instruments Quick Guide (PDF)”
11.01.01-Section-11-Basic-Financial-Instruments.pdf – Downloaded 53 times – 755.32 KB
Section 11 – Basic Financial Instruments
Summary
Section 11 defines basic financial instruments for all companies with the exception of public benefit entities. Basic financial instruments coming within the scope of section 11 are:
- Cash;
- Demand and fixed term deposits;
- Commercial paper and bills;
- Notes, loan receivable and payable;
- Bonds and similar debt instruments;
- Accounts payable, accounts receivable;
- Investments in non-convertible preference shares, non-puttable ordinary and preference shares; and
- Commitments to make or receive a loan to another entity that cannot be settled net in cash, loans due to or from group companies, directors loan accounts.
It goes on to provide characteristics and examples of financial instruments.
Section 11 applies to all financial instruments meeting the conditions of paragraph 11.8 except for the following:
- Investments in subsidiaries, associates and joint ventures; (Section 9, Section 14 and Section 15)
- Financial instruments that meet the definition of an entity’s own equity and the equity component of compound financial instruments issued by the reporting entity that contain both a liability and an equity component; (section 12 Other Financial Insturment Issues)
- Leases, to which Section 20 Leases applies;
- Employers’ rights and obligations under employee benefit plans, to which Section 28 Employee Benefits applies;
- Financial instruments, contracts and obligations to which Section 26 Share-based
- payment applies, and contracts within the scope of paragraph 12.5;
- Insurance contracts (including reinsurance contracts) that the entity issues and reinsurance contracts that the entity holds (see FRS 103 Insurance Contracts);
- Financial instruments issued by an entity with a discretionary participation feature (see FRS 103 Insurance Contracts);
- Reimbursement assets accounted for in accordance with Section 21 Provisions
- and Contingencies; and
- Financial guarantee contracts (see Section 21).
A financial instrument is defined in Section 11.3 as a contract that gives rise to a financial asset of one entity and a financial liability of another entity.
What is new?
For previous FRS 26 adopters there are very few new concepts or differences. For non FRS 26 adopters under old GAAP, there was no equivalent standard.
Under FRS 102 entities have the option to apply either the provisions of Section 11 or Section 12 in full or utilise IAS 39 depending on the financial instrument held.
Section 11.8 defines the financial instruments which are within the scope of section 11 as basic instruments. They have been summarised in the summary above.
Section 11.9(a) states the primary conditions for a debt instrument that needs to be satisfied for the debt to be regarded as basic and so may be measured at amortised cost are:
- The contractual return to the holder (the lender), assessed in the currency in which the debt instrument is denominated, is:
- a fixed amount;
- a positive fixed rate or a positive variable rate; and
- or a combination of a positive or a negative fixed rate and a positive variable rate (e.g. LIBOR plus 200 basis points or LIBOR less 50 basis points, but not 500 basis points less LIBOR).
Initial measurement
Under old GAAP financial assets were measured at the invoiced or issued amounts less provision for impairment. Financial liabilities and debt instruments were measured at the amount of the fund received/paid regardless of when it was payable and regardless of whether they were at non-market rates. They were not required to be present valued under any other old GAAP accounting standard.
In contrast Section 11.13 deals with initial recognition, and states (with the exception of non-convertible preference shares, non-puttable ordinary shares or preference shares) the financial asset or liability is measured at the transaction price including transaction costs unless the arrangement in effect constitutes a financing arrangement. Therefore, for a loan received or a trade debtor balance a entity would record it at the value of the loan received or the value of the sales invoice issued (net of costs for loans). This would be similar for a payable position or a loan payable.
If a financing arrangement takes place which is at anything other than non-market rates then section 11.13 requires the entity to measure the financial asset/liability at the present value of the future receipts/payments discounted at a market rate of interest for a similar debt i.e. the rate of interest that would be charged on such a receivable/payable if the entity were to go to an outside party e.g. a bank etc. to get the credit. Even where a rate of interest has been charged, it still needs to be at market rates so it would have to be present valued accordingly.
A debt instrument which is repayable on demand will be carried at the consideration received or the amount of the loan provided on initial recognition as the amortised cost equates to the same amount.
Subsequent measurement
The debt instruments should be measured at amortised cost using the effective interest rate method at each reporting date. In effect if there are transaction costs then these transaction costs are charged/credited to the profit and loss over the life of the debt instrument or earlier if the period to which they relate is shorter. This contrasts with old GAAP where transaction costs on debt instruments were expensed to the profit and loss when incurred.
Section 11.15 defines amortised cost at each reporting date as the net of the following amounts:
- The amount at which the financial asset is measured at initial recognition;
- Minus any repayments of the principal;
- Plus or minus the cumulative amortisation using the effective interest method of any difference between the amount at initial recognition and the maturity amount; and
- minus, in the case of a financial asset, any reduction (directly or through the use of an allowance account) for impairment or collectability.
Section 11.14 (d) states that investments in non-convertible preference shares, non-puttable ordinary and preference shares are required to be measured at:
- Fair value (usually the bid price) if the shares are publically traded or their fair value can otherwise be measured reliably with changes in fair value recognised in the profit and loss; and
- Cost less impairment if fair value cannot be reliably measured.
Section 11.27 to 11.32 details the hierarchy when using the fair value model and details the requirements that are needed in order to be able to use fair value. The order of preference is:
- A quoted price for an identical asset;
- The price of a recent transaction for an identical asset; and
- A suitable valuation technique.
Under old GAAP where entities have not adopted FRS 26, investment in equities of this nature was accounted for at cost less impairment with an option to fair value if the entity adopted FRS 26. Therefore if an active market is present then it must fair value these equities under Section 11.
Impairments
Section 11.21 to 11.25 deals with impairment of financial assets. An impairment loss is recognised in the profit and loss where there is objective evidence of an impairment.
Under old GAAP there are no specific requirements relating to impairment of financial assets where FRS 26 was not adopted. For fixed asset investments (other than investments in subsidiaries, investment and joint ventures i.e. <20% investment), permanent diminution in value had to be recognised in the P&L under old GAAP. Current assets were measured at lower of cost and net realisable value. Section 11 gives more detailed guidance.
Derecognition
Derecognition of financial assets for non FRS 26 adopters was dealt with in FRS 5, where the substance of a transaction was considered. Under Section 11 there is detailed guidance in relation to when an asset is to be derecognised but essentially it should come to the same answer as under old GAAP. FRS 5 allowed linked presentation which is not allowed in FRS 102.
Derecognition of financial liabilities were not specifically dealt with in old GAAP instead FRS 5 approached liability derecognition as an issue of derecognition of a related asset. Section 11 provides detailed guidance on when to derecognise a liability and in section 11.36 it states that it should only be derecognised when the obligations specified in the contract are discharged, settled or expired.
What is different?
For FRS 26 adopters under old GAAP, the following differences arise:
- Under FRS 102 there is a two tiered model compared to a third option under FRS 26 (fair value through other comprehensive income);
- Embedded derivatives do not exist under FRS 102;
- For basic debt instruments the criteria to recognise them at amortised cost under FRS 102 are less stringent than FRS 26; and
- The disclosure requirements under FRS 102 are less onerous.
Under old GAAP there was very little disclosure required for financial assets and liabilities unless scoped into FRS 13. Under Section 11 the disclosures are a little more onerous.
Other standards which impact Section 11 where differences arise:
Section 29 – Income tax – Likely to be deferred tax on any transition adjustments which arise as a result of fair valuing at the date of transition. Also likely that tax will be payable /refundable on adjustments that fell out for tax purposes on transition.
What are the key points?
- The definition of basic financial instruments as detailed above;
- Two tiered approach model whereby financial assets and liabilities are measured at either amortised cost or FVTPL;
- Non market rate/interest free intercompany/directors loans which are not repayable on demand will have to be recognised on an amortised cost basis. This will result in a transition adjustment which will also result in a charge to the profit and loss for companies where it is a loan due and a credit where it is owed from the other parties;
- Need to fair value equity investments where they can be measured reliably based on the hierarchy detailed in Section 11.27 and Section 11.14 (d) (i) if not then they are carried at cost less impairment;
- Rules in relation to substantial modifications of the terms of an existing financial liability i.e. where there is a substantial change then the existing liability is derecognised/extinguished and a new financial liability is recognised. Where a modification occurs, the difference between the carrying amount and the new required carrying amount is accelerated; and
- Financial assets are derecognised only when the rights to the cash flows from the asset have expired or are settled; or the entity has transferred all the risks and rewards of ownership, or where ownership is transferred but control is relinguished (Section 11.33).
See below available options and a summary of the standard.
[/et_pb_tab][et_pb_tab title=”Practical Examples” tab_font_select=”default” body_font_select=”default” tab_font=”||||” tab_line_height=”2em” tab_line_height_tablet=”2em” tab_line_height_phone=”2em” body_font=”||||” body_line_height=”2em” body_line_height_tablet=”2em” body_line_height_phone=”2em” _builder_version=”3.26.3″ use_background_color_gradient=”off” background_color_gradient_start=”#2b87da” background_color_gradient_end=”#29c4a9″ background_color_gradient_type=”linear” background_color_gradient_direction=”180deg” background_color_gradient_direction_radial=”center” background_color_gradient_start_position=”0%” background_color_gradient_end_position=”100%” background_color_gradient_overlays_image=”off” parallax=”off” parallax_method=”on” background_size=”cover” background_position=”center” background_repeat=”no-repeat” background_blend=”normal” allow_player_pause=”off” background_video_pause_outside_viewport=”on” tab_text_shadow_style=”none” body_text_shadow_style=”none” tab_text_shadow_horizontal_length=”0em” tab_text_shadow_vertical_length=”0em” tab_text_shadow_blur_strength=”0em” body_text_shadow_horizontal_length=”0em” body_text_shadow_vertical_length=”0em” body_text_shadow_blur_strength=”0em”]
Examples
Example 1: Investment in shares.
Example 2: Investment in shares – 15%.
Example 3: variable and fixed interest payments.
Example 5: Fixed and variable interest payments.
Example 6: Fixed rate loan for a set period and then a reversion to the banks variable rate.
Example 8: Loan/bond which is convertible into the borrower’s equity.
Example 9: Loan issued which is linked to a general inflation index.
Example 10: Variation in return.
Example 11: Prepayment options.
Example 12: Loan extension option.
Example 12a: Unguaranteed Capital
Example 12b: Collective investment funds.
Example 13: loan at market rates with transaction costs.
Example 13a: Change in estimate.
Example 14: Intercompany loan from a parent company.
Example 15: Loan provided to the company by a director
Example 16a: Intercompany loan from a related party or a fellow subsidiary.
Example 16b: Loan from subsidiary to the parent company.
Example 16c: Sale with unusual credit terms.
Example 16d: Purchase with unusual credit terms.
Example 17a: Loans repayable on demand..
Example 17b: Loan repayable on demand but with notice of 1 year and 1 day.
Example 18: Bonds – discount/premium.
Example 20: Impairment of debt instruments.
Example 20a: Bonds with an impairment
Example 21: Asset recognised due to settlement
Example 22: Sale of debtors with recourse.
Example 23: Sale of debtors without recourse.
Example 24: Transfer of assets at fair value subject to a call option.
Example 25: Substantial modification of a loan.
Example 26: Sample disclosure requirements
[/et_pb_tab][et_pb_tab title=”Detailed Guide” tab_font_select=”default” body_font_select=”default” tab_font=”||||” tab_line_height=”2em” tab_line_height_tablet=”2em” tab_line_height_phone=”2em” body_font=”||||” body_line_height=”2em” body_line_height_tablet=”2em” body_line_height_phone=”2em” _builder_version=”3.26.3″ link_option_url_new_window=”off” use_background_color_gradient=”off” background_color_gradient_start=”#2b87da” background_color_gradient_end=”#29c4a9″ background_color_gradient_type=”linear” background_color_gradient_direction=”180deg” background_color_gradient_direction_tablet=”180deg” background_color_gradient_direction_phone=”180deg” background_color_gradient_direction_radial=”center” background_color_gradient_start_position=”0%” background_color_gradient_start_position_tablet=”0%” background_color_gradient_start_position_phone=”0%” background_color_gradient_end_position=”100%” background_color_gradient_end_position_tablet=”100%” background_color_gradient_end_position_phone=”100%” background_color_gradient_overlays_image=”off” parallax=”off” parallax_method=”on” background_size=”cover” background_position=”center” background_repeat=”no-repeat” background_blend=”normal” allow_player_pause=”off” background_video_pause_outside_viewport=”on” body_text_shadow_style=”none” body_text_shadow_horizontal_length=”body_text_shadow_style,%91object Object%93″ body_text_shadow_horizontal_length_tablet=”0px” body_text_shadow_horizontal_length_phone=”0px” body_text_shadow_vertical_length=”body_text_shadow_style,%91object Object%93″ body_text_shadow_vertical_length_tablet=”0px” body_text_shadow_vertical_length_phone=”0px” body_text_shadow_blur_strength=”body_text_shadow_style,%91object Object%93″ body_text_shadow_blur_strength_tablet=”1px” body_text_shadow_blur_strength_phone=”1px” body_link_text_shadow_style=”none” body_link_text_shadow_horizontal_length=”body_link_text_shadow_style,%91object Object%93″ body_link_text_shadow_horizontal_length_tablet=”0px” body_link_text_shadow_horizontal_length_phone=”0px” body_link_text_shadow_vertical_length=”body_link_text_shadow_style,%91object Object%93″ body_link_text_shadow_vertical_length_tablet=”0px” body_link_text_shadow_vertical_length_phone=”0px” body_link_text_shadow_blur_strength=”body_link_text_shadow_style,%91object Object%93″ body_link_text_shadow_blur_strength_tablet=”1px” body_link_text_shadow_blur_strength_phone=”1px” body_ul_text_shadow_style=”none” body_ul_text_shadow_horizontal_length=”body_ul_text_shadow_style,%91object Object%93″ body_ul_text_shadow_horizontal_length_tablet=”0px” body_ul_text_shadow_horizontal_length_phone=”0px” body_ul_text_shadow_vertical_length=”body_ul_text_shadow_style,%91object Object%93″ body_ul_text_shadow_vertical_length_tablet=”0px” body_ul_text_shadow_vertical_length_phone=”0px” body_ul_text_shadow_blur_strength=”body_ul_text_shadow_style,%91object Object%93″ body_ul_text_shadow_blur_strength_tablet=”1px” body_ul_text_shadow_blur_strength_phone=”1px” body_ol_text_shadow_style=”none” body_ol_text_shadow_horizontal_length=”body_ol_text_shadow_style,%91object Object%93″ body_ol_text_shadow_horizontal_length_tablet=”0px” body_ol_text_shadow_horizontal_length_phone=”0px” body_ol_text_shadow_vertical_length=”body_ol_text_shadow_style,%91object Object%93″ body_ol_text_shadow_vertical_length_tablet=”0px” body_ol_text_shadow_vertical_length_phone=”0px” body_ol_text_shadow_blur_strength=”body_ol_text_shadow_style,%91object Object%93″ body_ol_text_shadow_blur_strength_tablet=”1px” body_ol_text_shadow_blur_strength_phone=”1px” body_quote_text_shadow_style=”none” body_quote_text_shadow_horizontal_length=”body_quote_text_shadow_style,%91object Object%93″ body_quote_text_shadow_horizontal_length_tablet=”0px” body_quote_text_shadow_horizontal_length_phone=”0px” body_quote_text_shadow_vertical_length=”body_quote_text_shadow_style,%91object Object%93″ body_quote_text_shadow_vertical_length_tablet=”0px” body_quote_text_shadow_vertical_length_phone=”0px” body_quote_text_shadow_blur_strength=”body_quote_text_shadow_style,%91object Object%93″ body_quote_text_shadow_blur_strength_tablet=”1px” body_quote_text_shadow_blur_strength_phone=”1px” tab_text_shadow_style=”none” tab_text_shadow_horizontal_length=”tab_text_shadow_style,%91object Object%93″ tab_text_shadow_horizontal_length_tablet=”0px” tab_text_shadow_horizontal_length_phone=”0px” tab_text_shadow_vertical_length=”tab_text_shadow_style,%91object Object%93″ tab_text_shadow_vertical_length_tablet=”0px” tab_text_shadow_vertical_length_phone=”0px” tab_text_shadow_blur_strength=”tab_text_shadow_style,%91object Object%93″ tab_text_shadow_blur_strength_tablet=”1px” tab_text_shadow_blur_strength_phone=”1px” is4wp_anymembership=”off” is4wp_membership_levels-658=”off” is4wp_membership_levels-1200=”off” is4wp_membership_levels-622=”off” is4wp_membership_levels-614=”off” is4wp_loggedin=”off” is4wp_anonymous_only=”off” hover_transition_duration=”300ms” hover_transition_duration_tablet=”300ms” hover_transition_duration_phone=”300ms” hover_transition_delay=”0ms” hover_transition_delay_tablet=”0ms” hover_transition_delay_phone=”0ms” hover_transition_speed_curve=”ease”]
Downloads
Download “Section 11 Basic Financial Instruments Detailed Guide (PDF)”
Section-11-Basic-Financial-Instruments-Detailed-Guide.pdf – Downloaded 47 times –
Website Links
[/et_pb_tab][et_pb_tab title=”Difference Guide” tab_font_select=”default” body_font_select=”default” tab_font=”||||” tab_line_height=”2em” tab_line_height_tablet=”2em” tab_line_height_phone=”2em” body_font=”||||” body_line_height=”2em” body_line_height_tablet=”2em” body_line_height_phone=”2em” _builder_version=”3.26.3″]
Downloads
Download “FRS 102 35 Part Differences Quick Guide”
60.03.01-35-Part-Differences-Quick-Guide.pdf – Downloaded 262 times – 657.87 KB
Download “FRS 102 35 Part Differences Guide”
60.03.02-35-Part-Differences-Guide.pdf – Downloaded 141 times –
Download “FRS 102 Differences on Transition Checklist”
60.03.04-FRS-102-Differences-on-Transition-Checklist.pdf – Downloaded 188 times –
Download “FRS 102 Differences on Transition Examples Appendix”
60.03.03-FRS102-Differences-on-Transition-Examples-Appendix.pdf – Downloaded 282 times –
Download “Fillable Differences on Transition Checklist”
60.03.06-Fillable-Differences-on-Transition-Checklist.docx – Downloaded 176 times –
Website Links
Section 11 Difference Guide – Basic Financial Instruments
[/et_pb_tab][et_pb_tab title=”Disclosures” tab_font_select=”default” body_font_select=”default” tab_font=”||||” tab_line_height=”2em” tab_line_height_tablet=”2em” tab_line_height_phone=”2em” body_font=”||||” body_line_height=”2em” body_line_height_tablet=”2em” body_line_height_phone=”2em” _builder_version=”3.26.3″]
Downloads
Download “Section 11 Disclosure Examples”
11.10.01-Section-11-Disclosure-Examples.pdf – Downloaded 25 times –
Download “Section 11 Disclosure Examples”
11.10.01-Section-11-Disclosure-Examples.pdf – Downloaded 25 times –
Website Links
Section 11 – Disclosure Checklist
[/et_pb_tab]
[/et_pb_tabs][et_pb_divider global_parent=”1284″ color=”#1e73be” show_divider=”on” divider_style=”solid” divider_position=”top” divider_weight=”1″ hide_on_mobile=”on” disabled_on=”on|on|off”]
[/et_pb_divider][/et_pb_column][/et_pb_row][et_pb_row global_parent=”1284″ background_position=”top_left” background_repeat=”repeat” background_size=”initial” width=”80%” max_width=”1080px”][et_pb_column type=”4_4″ custom_padding__hover=”|||” custom_padding=”|||” parallax_method=”on”][et_pb_text global_parent=”1284″ background_layout=”light” use_border_color=”off” background_position=”top_left” background_repeat=”repeat” background_size=”initial” _builder_version=”3.0.106″ /][/et_pb_column][/et_pb_row][/et_pb_section]