GAVS

    <p class=default>
      <span style="color: #000000; font-size: 8pt; font-family: Arial">
        Globally Accepted Value Standards
      </span>
    </p>
    <p class=default>
      <span style="color: #000000; font-size: 8pt; font-family: Arial">
        (not a term in normal use)
      </span>
    </p>