| Typicality: | 0.106 |
| Saliency: | 0.042 |
| at the date of initial application | 3 | temporal |
| adjustment → be required to → opening balance of retained earnings | 4 |
| negative | neutral | positive |
| 0.022 | 0.850 | 0.128 |
| Raw frequency | 4 |
| Normalized frequency | 0.042 |
| Modifier score | 0.000 |
| Perplexity | 101.949 |