A reconciliation is not needed in determining the change in net position, because the revaluation affects net cost and net position equally.
There is no need for any kind of reconciliation regarding change in net position.
It is necessary for there to be a reconciliation.
The people are holding American flags.
There are people outside.
Most shops are open every single day.
The man is playing bridge with his neighbors.
He got lightning from Heaven.
When you are the owner of car, you tend to take better care of it.