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Going concern
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A going concern is a business that functions without the threat of liquidation for the foreseeable future, usually regarded as at least within 12 months. It implies for the business the basic declaration of intention to keep running its activities at least for the next year, which is a basic assumption to prepare financial statements considering the conceptual framework of the IFRS. Hence, the declaration of going concern means that the entity has neither the intention nor the need to liquidate or curtail materially the scale of its operations.
Contents
[hide]
1 Definition
2 Accounting
2.1 Assumption
3 Auditing
3.1 Responsibilities
3.2 Procedures
3.3 Conditions and events
3.4 Managements plans
3.5 Financial statement effects
3.6 Effects on the auditor's report
3.7 Exceptions
4 Use in risk management
5 See also
6 References
7 External links
Definition[edit]
The going concern assumption is universally understood and accepted by accounting professionals; however, it has never been formally incorporated into U.S GAAP.[1] In October 2008, FASB issued an Exposure Draft called "Going Concern." It discusses the following possible pronouncements for the going concern:
Reconsideration of defining and incorporating the terms going concern and substantial doubt into U.S. GAAP
The time horizon over which management would evaluate the entity’s ability to meet its obligations
The type of information that management should consider in evaluating the entity’s ability to meet its obligations
The effect of subsequent events on management’s evaluation of the entity’s ability to meet its obligations
Whether to provide guidance on the liquidation basis of accounting .
A current definition of the going concern assumption can be found in the AICPA Statement on Auditing Standards No.1 Codification of Auditing Standards and Procedures, Section 341, “ The Auditor’s Consideration of an Entity’s Ability to Continue as a Going Concern”(AU Section 341). The 'going concern' concept assumes that the business will remain in existence long enough for all the assets of the business to be fully utilized. Utilized assets means obtaining the complete benefit from their earning potential. (i.e. if you recently purchased equipment costing $5,000 that had 5 years of productive/useful life, then under the going concern assumption, the accountant would only write off one year's value $1,000 (1/5th) this year, leaving $4,000 to be treated as a fixed asset with future economic value for the business).
Accounting[edit]
This accounting principle assumes that, a company will continue to exist long enough to carry out its objectives and commitments and will not liquidate in the foreseeable future. If the company's financial situation is such that the accountant believes the company will not be able to continue on, the accountant is required to disclose this assessment.
The going concern principle allows the company to defer some of its prepaid expenses until future accounting periods.[2] The going concern assumption is a fundamental assumption in the preparation of financial statements. Under the going concern assumption, an entity is ordinarily viewed as continuing in business for the foreseeable future with neither the intention nor the necessity of liquidation, ceasing trading or seeking protection from creditors pursuant to laws or regulations. Accordingly, unless the going concern assumption is inappropriate in the circumstances of the entity, assets and liabilities are recorded on the basis that the entity will be able to realize its assets, discharge its liabilities, and obtain refinancing (if necessary) in the normal course of business.[3]
An entity is assumed to be a going concern in the absence of significant information to the contrary. An example of such contrary information is an entity’s inability to meet its obligations as they come due without substantial asset sales or debt restructurings. If such were not the case, an entity would essentially be acquiring assets with the intention of closing its operations and reselling the assets to another party.[4]
If the accountant believes that an entity may no longer be a going concern, then this brings up the issue of whether its assets are impaired, which may call for the write-down of their carrying amount to their liquidation value, and/or the recognition of liabilities that arise on account of the entity's imminent closure (which may not arise otherwise). Thus, the value of an entity that is assumed to be a going concern is higher than its breakup value, since a going concern can potentially continue to earn profits.
The going concern concept is not clearly defined anywhere in generally accepted accounting principles, and so is subject to a considerable amount of interpretation regarding when an entity should report it. However, generally accepted auditing standards (GAAS) do instruct an auditor regarding the consideration of an entity’s ability to continue as a going concern.
The auditor evaluates an entity’s ability to continue as a going concern for a period not less than one year following the date of the financial statements being audited (a longer period may be considered if the auditor believes such extended period to be relevant). The auditor considers such items as negative trends in operating results, loan defaults, denial of trade credit from suppliers uneconomical long-term commitments, and legal proceedings in deciding if there is a substantial doubt about an entity’s ability to continue as a going concern. If so, the auditor must draw attention to the uncertainty regarding the entity's ability to continue as a going concern, in their auditor's report. On the other hand, inappropriate use of the going concern assumption by an entity may cause the auditor to issue an adverse opinion on the financial statements.[5] This Guidance provides a framework to assist directors, audit committees and finance teams in determining whether it is appropriate to adopt the going concern basis for preparing financial statements and in making balanced, proportionate and clear disclosures. Separate standards and guidance have been issued by the Auditing Practices Board to address the work of auditors in relation to going concern.
Assumption[edit]
Under the going concern assumption, an entity is viewed as continuing in business for the foreseeable future. General purpose financial statements are prepared on a going concern basis, unless management either intends to liquidate the entity or to cease operations, or has no realistic alternative but to do so. Special purpose financial statements may or may not be prepared in accordance with a financial reporting framework for which the going concern basis is relevant (for example, the going concern basis is not relevant for some financial statements prepared on a tax basis in particular jurisdictions). When the use of the going concern assumption is appropriate, assets and liabilities are recorded on the basis that the entity will be able to realize its assets and discharge its liabilities in the normal course of business.[6]
Auditing[edit]
Continuation of an entity as a going concern is assumed in financial reporting in the absence of significant information to the contrary. Ordinarily, information that significantly contradicts the going concern assumption relates to the entity's inability to continue to meet its obligations as they become due without substantial disposition of assets outside the ordinary course of business, restructuring of debt, externally forced revisions of its operations, or similar actions.
Responsibilities[edit]
The auditor has a responsibility to evaluate whether there is substantial doubt about the entity's ability to continue as a going concern for a reasonable period of time, not to exceed one year beyond the date of the financial statements being audited (hereinafter referred to as a reasonable period of time). The auditor's evaluation is based on his or her knowledge of relevant conditions and events that exist at or have occurred prior to the date of the auditor's report. Information about such conditions or events is obtained from the application of auditing procedures planned and performed to achieve audit objectives that are related to management's assertions embodied in the financial statements being audited, as described in Auditing Standard No. 15, Audit Evidence.
The auditor should evaluate whether there is substantial doubt about the entity's ability to continue as a going concern for a reasonable period of time in the following manner:
The auditor considers whether the results of his procedures performed in planning, gathering evidential matter relative to the various audit objectives, and completing the audit identify conditions and events that, when considered in the aggregate, indicate there could be substantial doubt about the entity's ability to continue as a going concern for a reasonable period of time. It may be necessary to obtain additional information about such conditions and events, as well as the appropriate evidential matter to support information that mitigates the auditor's doubt.
If the auditor believes there is substantial doubt about the entity's ability to continue as a going concern for a reasonable period of time, he should[7] obtain information about management's plans that are intended to mitigate the effect of such conditions or events, and[8] assess the likelihood that such plans can be effectively implemented.
After the auditor has evaluated management's plans, he concludes whether he has substantial doubt about the entity's ability to continue as a going concern for a reasonable period of time. If the auditor concludes there is substantial doubt, he should consider[9] the adequacy of disclosure about the entity's possible inability to continue as a going concern for a reasonable period of time,[10] and include an explanatory paragraph (following the opinion paragraph) in his audit report to reflect his conclusion. If the auditor concludes that substantial doubt does not exist, he should consider the need for disclosure.
The auditor is not responsible for predicting future conditions or events. The fact that the entity may cease to exist as a going concern subsequent to receiving a report from the auditor that does not refer to substantial doubt, even within one year following the date of the financial statements, does not, in itself, indicate inadequate performance by the auditor. Accordingly, the absence of reference to substantial doubt in an auditor's report should not be viewed as providing assurance as to an entity's ability to continue as a going concern.
Procedures[edit]
It is not necessary to design audit procedures solely to identify conditions and events that, when considered in the aggregate, indicate there could be substantial doubt about the entity's ability to continue as a going concern for a reasonable period of time. The results of auditing procedures designed and performed to achieve other audit objectives should be sufficient for that purpose. The following are examples of procedures that may identify such conditions and events:
Analytical procedures
Review of subsequent events
Review of compliance with the terms of debt and loan agreements
Reading of minutes of meetings of stockholders, board of directors, and important committees of the board
Inquiry of an entity's legal counsel about litigation, claims, and assessments
Confirmation with related and third parties of the details of arrangements to provide or maintain financial support
Conditions and events[edit]
In performing audit procedures such as those presented in paragraph .05, the auditor may identify information about certain conditions or events that, when considered in the aggregate, indicate there could be substantial doubt about the entity's ability to continue as a going concern for a reasonable period of time. The significance of such conditions and events will depend on the circumstances, and some may have significance only when viewed in conjunction with others. The following are examples of such conditions and events:
Negative trends—for example, recurring operating losses, working capital deficiencies, negative cash flows from operating activities, adverse key financial ratios
Other indications of possible financial difficulties—for example, default on loan or similar agreements, arrearages in dividends, denial of usual trade credit from suppliers, restructuring of debt, noncompliance with statutory capital requirements, need to seek new sources or methods of financing or to dispose of substantial assets
Internal matters—for example, work stoppages or other labor difficulties, substantial dependence on the success of a particular project, uneconomic long-term commitments, need to significantly revise operations
External matters that have occurred—for example, legal proceedings, legislation, or similar matters that might jeopardize an entity's ability to operate; loss of a key franchise, license, or patent; loss of a principal customer or supplier; uninsured or underinsured catastrophe such as a drought, earthquake, or flood.
Managements plans[edit]
If, after considering the identified conditions and events in the aggregate, the auditor believes there is substantial doubt about the ability of the entity to continue as a going concern for a reasonable period of time, he should consider management's plans for dealing with the adverse effects of the conditions and events. The auditor should obtain information about the plans and consider whether it is likely the adverse effects will be mitigated for a reasonable period of time and that such plans can be effectively implemented. The auditor's considerations relating to management plans may include the following:
Plans to dispose of assets
Restrictions on disposal of assets, such as covenants limiting such transactions in loan or similar agreements or encumbrances against assets
Apparent marketability of assets that management plans to sell
Possible direct or indirect effects of disposal of assets
Plans to borrow money or restructure debt
Availability of debt financing, including existing or committed credit arrangements, such as lines of credit or arrangements for factoring receivables or sale-leaseback of assets
Existing or committed arrangements to restructure or subordinate debt or to guarantee loans to the entity
Possible effects on management's borrowing plans of existing restrictions on additional borrowing or the sufficiency of available collateral
Plans to reduce or delay expenditures
Apparent feasibility of plans to reduce overhead or administrative expenditures, to postpone maintenance or research and development projects, or to lease rather than purchase assets
Possible direct or indirect effects of reduced or delayed expenditures
Plans to increase ownership equity
Apparent feasibility of plans to increase ownership equity, including existing or committed arrangements to raise additional capital
Existing or committed arrangements to reduce current dividend requirements or to accelerate cash distributions from affiliates or other investors
When evaluating management's plans, the auditor should identify those elements that are particularly significant to overcoming the adverse effects of the conditions and events and should plan and perform auditing procedures to obtain evidential matter about them. For example, the auditor should consider the adequacy of support regarding the ability to obtain additional financing or the planned disposal of assets.
When prospective financial information is particularly significant to management's plans, the auditor should request management to provide that information and should consider the adequacy of support for significant assumptions underlying that information. The auditor should give particular attention to assumptions that are—
Material to the prospective financial information.
Especially sensitive or susceptible to change.
Inconsistent with historical trends.
The auditor's consideration should be based on knowledge of the entity, its business, and its management and should include (a) reading of the prospective financial information and the underlying assumptions and (b) comparing prospective financial information in prior periods with actual results and comparing prospective information for the current period with results achieved to date. If the auditor becomes aware of factors, the effects of which are not reflected in such prospective financial information, he should discuss those factors with management and, if necessary, request revision of the prospective financial information.
Financial statement effects[edit]
When, after considering management's plans, the auditor concludes there is substantial doubt about the entity's ability to continue as a going concern for a reasonable period of time, the auditor should consider the possible effects on the financial statements and the adequacy of the related disclosure. Some of the information that might be disclosed includes—
Pertinent conditions and events giving rise to the assessment of substantial doubt about the entity's ability to continue as a going concern for a reasonable period of time.
The possible effects of such conditions and events.
Management's evaluation of the significance of those conditions and events and any mitigating factors.
Possible discontinuance of operations.
Management's plans (including relevant prospective financial information). fn 3
Information about the recoverability or classification of recorded asset amounts or the amounts or classification of liabilities.
When, primarily because of the auditor's consideration of management's plans, he concludes that substantial doubt about the entity's ability to continue as a going concern for a reasonable period of time is alleviated, he should consider the need for disclosure of the principal conditions and events that initially caused him to believe there was substantial doubt. The auditor's consideration of disclosure should include the possible effects of such conditions and events, and any mitigating factors, including management's plans.
Effects on the auditor's report[edit]
If, after considering identified conditions and events and management's plans, the auditor concludes that substantial doubt about the entity's ability to continue as a going concern for a reasonable period of time remains, the audit report should include an explanatory paragraph (following the opinion paragraph) to reflect that conclusion. fn 4 (?) The auditor's conclusion about the entity's ability to continue as a going concern should be expressed through the use of the phrase "substantial doubt about its (the entity's) ability to continue as a going concern" [or similar wording that includes the terms substantial doubt and going concern] as illustrated in paragraph .13. [As amended, effective for reports issued after December 31, 1990, by Statement on Auditing Standards No. 64.]
An example follows of an explanatory paragraph (following the opinion paragraph) in the auditor's report describing an uncertainty about the entity's ability to continue as a going concern for a reasonable period of time.
The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note X to the financial statements, the Company has suffered recurring losses from operations and has a net capital deficiency that raise substantial doubt about its ability to continue as a going concern. Management's plans in regard to these matters are also described in Note X. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.
[As amended, effective for reports issued after December 31, 1990, by Statement on Auditing Standards No. 64.]
If the auditor concludes that the entity's disclosures with respect to the entity's ability to continue as a going concern for a reasonable period of time are inadequate, a departure from generally accepted accounting principles exists. This may result in either a qualified (except for) or an adverse opinion. Reporting guidance for such situations is provided in section 508, Reports on Audited Financial Statements.
Substantial doubt about the entity's ability to continue as a going concern for a reasonable period of time that arose in the current period does not imply that a basis for such doubt existed in the prior period and, therefore, should not affect the auditor's report on the financial statements of the prior period that are presented on a comparative basis. When financial statements of one or more prior periods are presented on a comparative basis with financial statements of the current period, reporting guidance is provided in section 508.
If substantial doubt about the entity's ability to continue as a going concern for a reasonable period of time existed at the date of prior period financial statements that are presented on a comparative basis, and that doubt has been removed in the current period, the explanatory paragraph included in the auditor's report (following the opinion paragraph) on the financial statements of the prior period should not be repeated.
Exceptions[edit]
Because the issuance of a going-concern opinion is feared to be a self-fulfilling prophecy, auditors may be reluctant to issue one. A going-concern opinion may lower stockholders’ and creditors’ confidence in the company; ratings agencies may then downgrade the debt, leading to an inability to obtain new capital and an increase in the cost of existing capital. In 1978, the AICPA formed an independent commission (the Cohen Commission) that issued a report expressing this sentiment:
Creditors often regard a subject to qualification as a separate reason for not granting a loan, a reason in addition to the circumstances creating the uncertainty that caused the qualification. This frequently puts the auditor in the position, in effect, of deciding whether a company is able to obtain the funds it needs to continue operating. Thus, the auditor’s qualification tends to be a self-fulfilling prophecy. The auditor’s expression of uncertainty about the company’s ability to continue may contribute to making it a certainty.
The fear is that a going-concern opinion can hasten the demise of an already troubled company, reduce a loan officer’s willingness to grant a line of credit to that troubled company, or increase the point spread that would be charged if that company were granted a loan. Auditors are placed at the center of a moral and ethical dilemma: whether to issue a going-concern opinion and risk escalating the financial distress of their client, or not issue a going-concern opinion and risk not informing interested parties of the possible failure of the company. The hope is that issuing a going-concern opinion might promote timelier rescue activity.
Another, more troubling reason that auditors might fail to issue a going-concern opinion has been alluded to by the mainstream media in the WorldCom and Enron business failures: lack of auditor independence. Management determines the auditor’s tenure and remuneration. The threat of receiving a going-concern modification may send management to another auditor, in a phenomenon referred to as “opinion shopping.” Moreover, in an extreme case of a self-fulfilling prophecy, if the client does go bankrupt, the auditor loses future audit fees. This fear of losing future fees could compromise the auditor’s ability to render an unbiased opinion on a client’s financial statements.
The Private Securities Litigation Reform Act of 1995 made it much more difficult for a plaintiff to bring suit successfully against a company’s auditors. While the act did codify as law the reporting requirements of SAS 59, it also made it more difficult for a plaintiff’s attorneys to successfully pursue class-action litigation against auditors. Furthermore, in cases where auditors did fail to modify their audit opinions in accordance with SAS 59, the damage awards were limited to proportionate liability. When comparing the potential costs of issuing a going-concern opinion (hastening the demise of the client; losing audit fees) to the costs of not issuing a going-concern opinion (litigation), the result of the act was essentially to tip the scales in favor of not issuing a going-concern opinion. Since the act was passed, high-profile litigation citing the auditors’ failure to issue a going-concern opinion, such as the class-action lawsuits by Kmart’s shareholders against PricewaterhouseCoopers, and Adelphia’s against Deloitte & Touche, has been drastically reduced.
The most critical reason that auditors might fail to issue a going-concern opinion, however, could be a fundamental misunderstanding of the assumption itself.
Use in risk management[edit]
If a public company and a private company report that its auditors have doubts about its ability to continue as a going concern, investors may take that as a sign of increased risk, although an emphasis of matter paragraph in an audit report does not necessarily indicate that a company is on the verge of insolvency.[11] Despite this, some fund managers may be required to sell the stock to maintain an appropriate level of risk in their portfolios. A negative judgment may also result in the breach of bank loan covenants or lead a debt rating firm to lower the rating on the company's debt, making the cost of existing debt increase and/or preventing the company from obtaining additional debt financing. Because of such responses to expressed concerns by auditors, in the 1970s, the American Institute of Certified Public Accountants' Cohen commission concluded that an auditor's expression of uncertainty about the entity's ability to continue as a going concern "tends to be a self-fulfilling prophecy. The auditor's expression of uncertainty about the company's ability to continue may contribute to making its failure a certainty."[12] Businesses should also communicate with business advisors as well as their auditors in the time of trouble. Communication can let advisors and auditors help when needed. They can help business review their internal risk management along with other internal controls.
See also[edit]
[Source 2012 PCAOB Survey[13]] If it is concluded by either the independent auditor, or management or both that the company may not be a going concern, what disclosures should be provided to investors?
A reasonably detailed discussion of the company's ability to generate sufficient cash to support its operations during at least the twelve months from the date of the financial statements. Expected courses of action that bear on financial flexibility of the company such as:
[Note: Search for this discussion in three locations: Auditor's report, Management discussion and analysis and Notes to financial statements. The going concert opinion is forward looking, therefore its highly suggested that 10-K and 10-Q reports be searched on the term "Risk Factor" for important forward looking risk disclosures. For abbreviated background see: Reg S-K Item 503 and 10-K Risk Factors]
New borrowings. (See topics such as Financial distress, Distressed lending, Death spiral financing, Factoring, debt restructuring, Debt, Loan, Money markets)
Raising of new capital. (See Capital market, Financial capital)
Liquidating of assets. (See Liquidation value, Fire sale)
Reducing costs. (See Cost reduction)
Reducing dividends. (See Dividend)
Reducing levels of services or products. (See Restructuring, Layoff)
Filing for bankruptcy
Going concern status is typically tightly related to, and intertwined with, an issuers deteriorating credit rating(s)
Corporate credit ratings
Credit rating agency and Criticism
Concentration of large firms issuing going concern opinions has been raised as a systemic risk. See Big Four (audit firms) PwC, Deloitte, Ernst & Young, and KPMG
Concentration of large firms issuing credit opinions has also been raised as a systemic risk. See Big Three (credit rating agencies) Standard & Poor's, Moody's Investor Service, and Fitch Ratings
Going concern status often triggers a technical default. See discussion at Types of Default. This can mean unused lines of credit and Unsecured debt facilities dry up.
Going concern status may become a self fulfilling prophecy
References[edit]
Jump up ^ William, Hahn (February 2011). "Going-Concern Assumption: Its Journey into GAAP". The CPA Journal: 26–28.
Jump up ^ Accounting Principles. "Learn Accounting Online for Free". Retrieved 13 November 2012.
Jump up ^ International Auditing and Assurance Standards Board (2009). Audit Considerations In Respect of Going Concern In The Current Economic Environment. pp. 1–11.
Jump up ^ "The Going Concern Principle". Retrieved 13 November 2012.
Jump up ^ International Standard on Auditing (2008). Going Concern.
Jump up ^ INTERNATIONAL STANDARD ON AUDITING 570 GOING CONCERN. pp. 547–561. Missing or empty |title= (help)
Jump up ^ Venuti, Elizabeth (May 2004). "The Going-Concern Assumption Revisited: Assessing a Company's Future Viability". The CPA Journal.
Jump up ^ "The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern". AU Section 341. 2002.
Jump up ^ Venuti, Elizabeth (May 2004). "The Going-Concern Assumption Revisited: Assessing a Company's Future Viability". The CPA Journal.
Jump up ^ "The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern". AU Section 341. 2002.
Jump up ^ "Don't Panic". Accountancy: 85–87.
Jump up ^ Venuti, Elizabeth (May 2004). "The Going-Concern Assumption Revisited: Assessing a Company's Future Viability". The CPA Journal.
Jump up ^ "PCAOB Working Group: Going Concern". PCAOB. Retrieved 27 January 2013.
External links[edit]
What is a 'going concern' in Accounting (Peter Baskerville).
March 2012 PCAOB Investor Advisory Group Meeting, see Working Group: Going Concern PCAOB Advisory Group Meeting
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Jason Ritter
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Jason Ritter
Ritter at the 2015 Toronto Film Festival
Born
Jason Morgan Ritter
(1980-02-17) February 17, 1980 (age 37)
Los Angeles, California, U.S.
Alma mater
Tisch School of the Arts
Occupation
Actor
Years active
1989–present
Partner(s)

Melanie Lynskey (2013-present) Marianna Palka (1999 - 2013)
Parent(s)
John Ritter
Nancy Morgan
Relatives
Tex Ritter (grandfather)
Dorothy Fay (grandmother)
Tyler Ritter (brother)
Jason Morgan Ritter (born February 17, 1980) is an American actor, and the son of actress Nancy Morgan and actor John Ritter, known for his roles as Kevin Girardi in the television series Joan of Arcadia, Ethan Haas in The Class, as Sean Walker in the NBC series The Event, and as the voice of Dipper Pines in Gravity Falls. He also played the recurring role of Mark Cyr in the NBC television series Parenthood, for which he received an Emmy Award nomination.
Contents
[hide]
1 Early life
2 Career
3 Personal life
4 Filmography
4.1 Film
4.2 Television
4.3 Web
5 Awards and nominations
6 References
7 External links
Early life[edit]
Ritter was born on February 17, 1980 in Los Angeles, California, the son of actors Nancy Morgan and John Ritter (1948–2003), and the grandson of musician/actor, Tex Ritter and Dorothy Fay. His stepmother is actress Amy Yasbeck. He has three siblings, including actor Tyler Ritter.
Ritter first appeared in the opening credits of his father's show, Three's Company.[1][2]
He attended middle and high school at the Crossroads School in Santa Monica, California, with Simon Helberg, who became his roommate at NYU.[3] He then attended and graduated from New York University's Tisch School of the Arts, where he studied at the Atlantic Theater Company. He also studied at the Royal Academy of Dramatic Art in London, UK.
Career[edit]
Ritter in 2007
Ritter appeared in The Dreamer of Oz: The L. Frank Baum Story, co-starring as Baum's son alongside his own father. In 2002, he appeared in the movies PG and Swimfan. In 2003, Ritter had a major role in the slasher/horror film Freddy vs. Jason as Will Rollins. He appeared in Raise Your Voice and Happy Endings. He portrayed Jeb Bush in the Oliver Stone film W. In 2007, he also voiced substitute teacher, Mr. Fisk, in an episode of All Grown Up!, the grown up version of Rugrats, a teacher whom Angelica falls in love with.
In 2008, he released Good Dick, a movie which he produced and starred in along with his long term girlfriend at the time, Marianna Palka (with whom he began a relationship after meeting in Queens in October 1999),[4] who also wrote and directed the film.
Among his theater credits are Wendy Wasserstein's Third at Lincoln Center, for which he won the Clarence Derwent Award and the Martin E. Segal Award for his portrayal of the title character; the Off Broadway production of The Beginning of August, and the role of Tim in the world premiere of Neil LaBute's play The Distance From Here at London's Almeida Theatre. Ritter has volunteered as an actor with the Young Storytellers Program.
Ritter has appeared in the MTV show Punk'd. Ritter also starred as Sean Walker in the season-long NBC drama series The Event, which premiered on September 20, 2010.[5][6] Ritter will be seen alongside Kate French in the upcoming short film, Atlantis, a romance film centered on two strangers who fall in love during the preparation for the final launch of the NASA space shuttle Atlantis.[7] He had a recurring role on NBC's Parenthood.[8][9][10] His performance on the show earned him an Emmy Award nomination in 2012.[11]
It was confirmed in early March 2013 that he would play Gavin opposite Alexis Bledel's Stacey in Us & Them, FOX's sitcom pilot based on the British television show Gavin & Stacey.[12]
Personal life[edit]
In 2017, Ritter became engaged to actress Melanie Lynskey after four years of dating.[13]
Filmography[edit]
Film[edit]
Year
Title
Role
Notes
1991 The Real Story Of Christmas Tree Little Acorn (voice) Short film
1999 Mumford Martin Brockett
2001 Earth Day Jack (voice) Short film
2002 PG Paul Short film
2002 Swimfan Randy
2003 Smash the Kitty Josh Short film
2003 Freddy vs. Jason Will Rollins
2004 Raise Your Voice Paul Fletcher
2005 Perceptions Michael
2005 Happy Endings Otis McKeen
2005 Our Very Own Clancy Whitfield
2005 Placebo Daniel Short film
2006 Lenexa, 1 Mile Sean Hickey
2006 The Wicker Man Bar Guy #2
2007 The Education of Charlie Banks Mick Leary
2008 The Deal Lionel Travitz
2008 Good Dick The Man
2008 W. Jeb Bush
2009 The Perfect Age of Rock 'n' Roll Eric Genson
2009 Peter and Vandy Peter
2010 The Dry Land Michael
2010 Morning Hotel Receptionist
2011 A Bag of Hammers Benjamin Platt
2011 The Perfect Family Frank Cleary Jr.
2011 The Brooklyn Brothers Beat the Best Kyle
2011 They're with Me Isaac Solomon Short film
2011 Atlantis Ben Short film
2011 The Five Stages of Grief Orion Short film
2012 The Break In Larry Short film
2012 Angel of Death Victim 1 Short film
2012 Trying Mark Short film
2012 The Golden Age Mitch Short film
2012 Manhattan Mixup Fritz Short film
2012 Free Samples Wally
2013 I Am I Jonathan
2013 The Big Ask Owen
2013 The Sidekick Kid Loco Short film
2013 The Goldfish Yoni Short film
2013 The East Tim
2013 The End of Love Jason
2014 Hits Julian
2014 Wild Canaries Damien Anders
2014 There's Always Woodstock Garret
2014 About Alex Alex
2014 7 Minutes Mike
2014 You're Not You Will
2014 We'll Never Have Paris Kurt
2015 The Steps Jeff
2015 Embers Guy
2015 The Meddler Jacob
2015 Always Worthy Jeff Fredrick
2016 The Intervention Matt
2016 Carrie Pilby Matt
2017 The Labyrinth Usher
Television[edit]
Year
Title
Role
Notes
1990 The Dreamer of Oz: The L. Frank Baum Story Harry Neal Baum Television film
1999 Days of Our Lives Todd Supporting role (Season 34)
1999 Undressed Allan Main role (Season 3)
2001 Law & Order Nick Simms "Teenage Wasteland" (Season 11, Episode 12)
2002 Hack Teddy Griffin "My Brother's Keeper" (Season 1, Episode 5)
2003 Law & Order: Special Victims Unit Billy Baker "Dominance" (Season 4, Episode 20)
2003–2005 Joan of Arcadia Kevin Girardi Main role; 45 episodes
2006–07 The Class Ethan Haas Lead role; 19 episodes
2009 WWII in HD Jack Yusen (voice) Main role; 2 episodes
2009 Mercy Gabe Tyler "Some of Us Have Been to the Desert" (Season 1, Episode 9)
2010–2011 The Event Sean Walker Main role; 22 episodes
2010–2014 Parenthood Mark Cyr Recurring role; 32 episodes
2012 County Jack Malloy Pilot[14][15]
2012–2016 Gravity Falls Dipper Pines (voice) Lead role; 40 episodes
2013 Robot Chicken Reindeer / Sergeant (voice) "Born Again Virgin Christmas Special" (Season 6, Episode 21)
2013 Call Me Crazy: A Five Film Bruce Television film, segment: "Lucy"
2013–2016 Drunk History Various characters 7 episodes
2014 Us & Them Gavin Shipman Lead role; unaired
2014 Person of Interest Simon Lee "Prophets" (Season 4, Episode 5)
2014 Key & Peele Male Customer "Concussion Quarterback" (Season 4, Episode 5)
2014 Garfunkel and Oates Jason "Maturity" (Season 1, Episode 8)
2015–2016 Girls Scott Recurring role; 5 episodes
2015–present Another Period Frederick Bellacourt Main role; 15 episodes
2016 Wander Over Yonder Skipper (voice) "The Cartoon" (Season 2, Episode 13)
2016 Goliath FBI Agent Farley 3 episodes
2016 Gilmore Girls: A Year in the Life Ranger Bill Episode: "Fall"
2017 Kevin (Probably) Saves the World Kevin Finn Main role
Web[edit]
Year
Title
Role
Notes
2008 T Takes The Guest in Room 23 "Lobby" (Season 1, Episode 1)
2012 Weasel Town Haunches Voice; Main role
2012 Sketchy Tom "You Got Retweeted" (Season 1, Episode 18)
2013 Ghost Ghirls William / Brad Wojciehowicz "Home Is Where the Haunt Is" (Season 1, Episode 1)
"Comedy Of Terrors" (Season 1, Episode 7)
2016 Grandaddy - "Way We Won't" Hitchhiker Music video
Awards and nominations[edit]
Year
Title
Category
Result
Ref.
2012 Parenthood Primetime Emmy Award for Outstanding Guest Actor in a Drama Series Nominated [16]
2017 Tales of Titans Primetime Emmy Award for Outstanding Actor in a Short Form Comedy or Drama Series Nominated
References[edit]
Jump up ^ "Jason Ritter Bio". US Weekly. Retrieved 27 April 2013.
Jump up ^ "Jason Ritter Biography". TV Guide. Retrieved 27 April 2013.
Jump up ^ Lindhome, Riki. "Making It #1: Jason Ritter". Nerdist. Retrieved 26 July 2011.
Jump up ^ Spaner, Whitney (January 2009). "L.A. Is For Lovers: Jason Ritter & Marianna Palka". Paper Magazine. Archived from the original on April 2, 2015. Retrieved 2015-10-26.
Jump up ^ "NBC Picks Up Three New Series for 2010-11 Season with "The Event", "Outsourced" and "Love Bites"". The Futon Critic. May 7, 2010. Retrieved May 16, 2010.
Jump up ^ Hibberd, James (May 16, 2010). "NBC's fall schedule, upfront revealed". The Live Feed. The Hollywood Reporter. Archived from the original on May 18, 2010. Retrieved May 16, 2010.
Jump up ^ "Movie was filmed as space shuttle Atlantis took off from KSC". Orlando Sentinel. 9 July 2011. Retrieved 9 July 2011.
Jump up ^ Ng, Philiana (July 7, 2011). "'Parenthood': Jason Ritter to Return in Season 3, Teaming Up With Jason Katims for Drama". The Hollywood Reporter. Retrieved November 29, 2013.
Jump up ^ Masters, Megan (June 5, 2012). "Parenthood Scoop: Jason Ritter Will Return in Season 4… But For How Long?". TVLine. Retrieved November 29, 2013.
Jump up ^ Ausiello, Michael (November 14, 2013). "Parenthood Exclusive: Jason Ritter Set to Return". TVLine. Retrieved November 29, 2013.
Jump up ^ Adly McKenzie, Carina Adly (July 19, 2012). "Emmys 2012: Jason Ritter talks 'Parenthood' nomination and Simon Helberg's early-morning text message". Zap2it. Retrieved November 29, 2013.
Jump up ^ Andreeva, Nellie (March 2, 2013). "Alexis Bledel To Star in FOX Comedy Pilot 'Friends & Family'". Deadline Hollywood. Retrieved 27 April 2013.
Jump up ^ Heller, Corinne. "Jason Ritter and Melanie Lynskey Are Engaged". E!. Retrieved February 16, 2017.
Jump up ^ "'Parenthood' Reunion: Michael B. Jordan to Co-Star in Jason Katims/Jason Ritter Drama". The Hollywood Reporter. February 10, 2012. Retrieved June 17, 2013.
Jump up ^ "Where Are NBC’s ‘The Office’, ‘Parks & Recreation’ And ‘Up All Night’ Renewals?". Deadline.com. PMC. May 10, 2012. Retrieved June 17, 2013.
Jump up ^ "Primetime Emmy Awards nominations for 2012 – Outstanding Guest Actor In A Drama Series". Emmys.com. Retrieved February 25, 2013.
External links[edit]
Wikimedia Commons has media related to Jason Ritter.
Jason Ritter on IMDb
Biography for Ritter, Jason
Jason Ritter on Twitter
Authority control
WorldCat Identities
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LCCN: no2005027537
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Lupang Hinirang
From Wikipedia, the free encyclopedia
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Lupang Hinirang
English: Chosen Land
Spanish: Patria Adorada
Music sheet of Lupang Hinirang
National anthem of Philippines
Lyrics
José Palma, 1899
Original Spanish lyrics
Music
Julián Felipe, 1898
Adopted
1899 (original lyrics)
1963 (official)
Audio sample
Lupang Hinirang (Instrumental)
file
help
v
t
e
Lupang Hinirang ([ˈlupaŋ hiˈniɾaŋ]; originally in Spanish: Patria Adorada [ˈpatɾja aðoˈɾaða]; English: Chosen Land) is the national anthem of the Philippines. Its music was composed in 1898 by Julián Felipe, and the lyrics were adapted from the Spanish poem Filipinas, written by José Palma in 1899. Originally written it did not have lyrics when it was adopted as the anthem of the revolutionary First Philippine Republic and subsequently played during the proclamation of Philippine independence on June 12, 1898.
Under the American period, the Flag Act of 1907 prohibited the public display of flags, banners, emblems, or devices used by revolutionaries in the Philippine–American War.[1] Under this law, the colonial government banned the song from being played.[2] The Flag Law was repealed in 1919. Under the Commonwealth, Commonwealth Act № 382, approved on September 5, 1938, officially adopted the musical arrangement and composition by Julián Felipe as the national anthem.
The Spanish lyrics were translated into Tagalog beginning in the 1940s, with the current Filipino version from 1956 undergoing a slight revision in the 1960s. Over the years, several English versions came into use. On February 12, 1998, Republic Act № 8491 codified the Filipino lyrics, abandoning use of the Spanish and English versions.[1]
Contents
[hide]
1 History
1.1 Other anthems
2 Title
3 Lyrics
3.1 Other historical lyrics
4 Misheard lyrics
5 Music and tempo
6 Usage and regulation
6.1 Flag and Heraldic Code of the Philippines
7 See also
8 Notes
9 References
10 External links
History[edit]
Julián Felipe
José Palma
Lupang Hinirang began as incidental music which President Emilio Aguinaldo commissioned for use in the proclamation of Philippine independence from Spain. This task was given to Julián Felipe and was to replace a march which Aguinaldo had deemed unsatisfactory. The original title of this new march was Marcha Filipina-Magdalo ("Mágdalo Philippine March"), and was later changed to Marcha Nacional Filipina ("Philippine National March") upon its adoption as the national anthem of the First Philippine Republic on 11 June 1898, a day before independence was to be proclaimed.
Felipe said that he had based his composition on three other musical pieces: the Marcha Real, which is the current Spanish national anthem; the Grand March from Giuseppe Verdi's Aïda; and the French national anthem, La Marseillaise.[3] It was played by the Banda San Francisco de Malabón (now called the Banda Matanda, from present-day General Trias) during the proclamation rites on 12 June.
In August 1899, the soldier and writer José Palma penned the Spanish poem Filipinas. The poem was published for the first time in the newspaper La Independencia on 3 September 1899, and was subsequently set to the tune of the Marcha Nacional Filipina.[4][5]
Philippine law requires that the anthem always be rendered in accordance with Felipe's original musical arrangement and composition, but the original holograph cannot be located.[1][6] In the 1920s, the time signature was changed to 4/4 to facilitate its singing and the key was changed from the original C major to G.[6]
After the repeal of the Flag Law (which banned the use of all Filipino national symbols) in 1919, the Insular Government decided to translate the hymn from its original Spanish to English. The first translation was written around that time by the renowned poet Paz Marquez Benitez of the University of the Philippines. The most popular translation, called the "Philippine Hymn", was written by Senator Camilo Osías and an American, Mary A. Lane.
Tagalog translations began appearing in the 1940s, with the first known one titled Diwa ng Bayan ("Spirit of the Country"), which was sung during the Japanese occupation of the Philippines. The second most popular one was O Sintang Lupa ("O Beloved Land") by Julián Cruz Balmaceda, Ildefonso Santos, and Francisco Caballo; this was adopted as the official version in 1948. Upon the adoption of Diwa ng Bayan, the song Awit sa Paglikha ng Bagong Pilipinas and the Japanese national anthem Kimigayo were replaced.[7]
During the term of President Ramon Magsaysay, Education Secretary Gregorio Hernández formed a commission to revise the lyrics. On 26 May 1956, the Pilipino translation Lupang Hinirang was sung for the first time. Minor revisions were made in the 1960s, and it is this version by Felipe Padilla de León which is presently used. The Filipino[a] lyrics have been confirmed by Republic Act No. 8491 (the "Flag and Heraldic Code of the Philippines") in 1998, abandoning use of both the Spanish and English versions.[1]
Historian Ambeth Ocampo observed that the Spanish lyrics, which were not intended to be sung when composed, do not flow with the music very well compared to later English and Filipino versions which are smoother. Also, some of the original meanings in Filipinas have been lost in translation; for example, the original Hija del sol de oriente (literally, "Daughter of the Orient (Eastern) Sun") became "Child of the sun returning" in the Philippine Hymn and Perlas ng Silanganan ("Pearl of the Orient") in the present official Tagalog version.[8]
Other anthems[edit]
Lupang Hinirang was not the first Filipino national anthem to be conceived. The composer and revolutionist Julio Nakpil penned Marangál na Dalit ng Katagalugan (Honourable Hymn of the Katagalugan), which was later called Salve Patria ("Hail, Fatherland"). It was originally intended to be the official anthem of the Katipunan, the secret society that spearheaded the Revolution. It is considered a national anthem because Andrés Bonifacio, the chief founder and Supremo of the Katipunan, converted the organisation into a revolutionary government—with himself as President—known as the Repúblika ng Katagalugan (Tagalog Republic) just before hostilities erupted.[9] The arrangement was by Julio Nakpil, who reconstructed it from memory after the original score was destroyed in 1945 during the battle for Manila. It would later be reworked and incorporated in the orchestral piece, Salve, Filipinas.
The Katipunan or Republika ng Katagalugan was superseded by Aguinaldo's República Filipina. The anthem, later renamed Himno Nacional, was never adopted by Aguinaldo for unspecified reasons. It should be noted that the term "Katagalugan" in the anthem referred the Philippine Islands as a whole and not just Tagalophone Filipinos.
The translation of Lupang Hinirang was used by Felipe Padilla de León as his inspiration for Awit sa Paglikha ng Bagong Pilipinas, commissioned as a replacement anthem by the Japanese-controlled Second Philippine Republic during World War II, and later adapted during the Martial Law Era under President Ferdinand Marcos.
Title[edit]
Some English language sources erroneously translate Lupang Hinirang as "Beloved Land" or "Beloved Country";[10][11] the first term is actually a translation of the incipit of the original poem Filipinas (Tierra adorada), while "Beloved Country" is a translation of Bayang Magiliw, the current version's incipit and colloquial name. Some sources assert that an English version of anthem lyrics titled "Philippine Hymn" was legalised by Commonwealth Act № 382.[12] That Act, however, only concerns itself with the instrumental composition by Julián Felipe.
Lyrics[edit]
The following Spanish, Filipino and English versions of the national anthem have been given official status throughout Philippine history. However, only the most recent and current Filipino version is officially recognised by law. The Flag and Heraldic Code, approved on 12 February 1998 specifies, "The National Anthem shall always be sung in the national language within or outside the country; violation of the law is punishable by a fine and imprisonment.[1] Several bills have been introduced to amend the Flag and Heraldic Code to highlight the importance of complying, abiding and conforming to the standard expression as prescribed by law. As of 2015[update], none have been enacted into law.[13][14]
Original Spanish Version
Marcha Nacional Filipina (1899)[4][5]
Official Commonwealth-Era
English Version
The Philippine Hymn (1938)[15]
Official Filipino Version
Lupang Hinirang
(1958, rev. 1960s)[1]
Tierra adorada
Hija del sol de Oriente,
Su fuego ardiente
En ti latiendo está.

¡Tierra de amores!
Del heroísmo cuna,
Los invasores
No te hollarán jamás.

En tu azul cielo, en tus auras,
En tus montes y en tu mar
Esplende y late el poema
De tu amada libertad.

Tu pabellón, que en las lides
La victoria iluminó,
No verá nunca apagados
Sus estrellas ni su sol.

Tierra de dichas, del sol y amores,
En tu regazo dulce es vivir.
Es una gloria para tus hijos,
Cuando te ofenden, por ti morir.
Land of the morning
Child of the sun returning
With fervor burning
Thee do our souls adore.

Land dear and holy,
Cradle of noble heroes,
Ne’er shall invaders
Trample thy sacred shores.

Ever within thy skies and through thy clouds
And o'er thy hills and sea
Do we behold the radiance, feel the throb
Of glorious liberty

Thy banner dear to all our hearts
Its sun and stars alight,
Oh, never shall its shining fields
Be dimmed by tyrants might!

Beautiful land of love, o land of light,
In thine embrace 'tis rapture to lie
But it is glory ever, when thou art wronged
For us, thy sons to suffer and die
Bayang Magiliw,
Perlas ng Silanganan
Alab ng puso
Sa Dibdib mo'y buhay.

Lupang Hinirang,
Duyan ka ng magiting,
Sa manlulupig
Di ka pasisiil

Sa dagat at bundok,
Sa simoy at sa langit mong bughaw,
May dilag ang tula
At awit sa paglayang minamahal.

Ang kislap ng watawat mo'y
Tagumpay na nagniningning;
Ang bituin at araw niya,
Kailan pa ma'y di magdidilim

Lupa ng araw, ng luwalhati't pagsinta,
Buhay ay langit sa piling mo;
Aming ligaya na pag may mang-aapi,
Ang mamatay nang dahil sa iyo.
Other historical lyrics[edit]
Pre-Commonwealth English version:
O Land Beloved (1919)[8]
O land beloved,
Child of the sunny Orient,
Whose ardent spirit
Ever burns in thy breast!

O land of beauty,
Cradle of valiant warriors,
Tyrant oppressors
Never will daunt thy sons!

On the blue seas and verdant hills
And in the winds and azure skies,
Thy immortal voice of Liberty
We hear in ringing song arise.

On thy dear banner that has led
Thy sons to victory in the fight,
Forever shall its sun and stars
Unclouded shine with golden light.

Philippines, O land beloved of the sun,
On thy dear bosom life is sweet!
But in the hour when men must die for thee,
Gladly our lives we’ll lay at thy feet!
Official Japanese-era Tagalog version:
Diwa ng Bayan (1943)[16]
Unofficial English translation:
Spirit of the Country[b]
Lupang mapalad,
Na mutya ng silangan;
Bayang kasuyo,
Ng sangkalikasan.

Buhay at yaman,
Ng Kapilipinuhan;
Kuha't bawi,
Sa banyagang kamay.

Sa iyong langit, bundok,
batis, dagat na pinalupig;
Nailibing na ang karimlan,
Ng kahapong pagtitiis.

Sakit at luha, hirap,
Sisa at sumpa sa pagaamis;
ay wala nang lahat at naligtas,
Sa ibig manlupit.

Hayo't magdiwang lahi kong minamahal,
Iyong watawat ang siyang tanglaw;
At kung sakaling ikaw ay muling pagbantaan,
Aming bangkay ang siyang hahadlang.
Land that is blessed,
that is Pearl of the East;
Nation in union
with [the whole of] nature.

The life and riches
Of the Filipino people
Taken and reclaimed
From foreign hands.

In Thy skies, mountains,
Springs, seas that were conquered
Buried already is the darkness
Of yesterday's suffering.

Pain and tears, hardship,
Difficulty and curse of oppression
Are all gone and [we] are saved
From those who wish to be cruel [to us].

Come, let us celebrate, my beloved race,
Thy flag shall be our guiding light;
And should Thou be once more threatened,
Our corpses shall block the way.
Official post-World War II Tagalog version:
O Sintang Lupa (1948)[17]
Unofficial English translation:
O Beloved Land[b]
O sintang lupa,
Perlas ng Silanganan;
Diwang apoy kang
Sa araw nagmula.

Lupang magiliw,
Pugad ng kagitingan,
Sa manlulupig
Di ka papaslang.

Sa iyong langit, simoy, parang.
Dagat at kabundukan,
Laganap ang tibok ng puso
Sa paglayang walang hanggan.

Sagisag ng watawat mong mahal
Ningning at tagumpay;
Araw't bituin niyang maalab
Ang s'yang lagi naming tanglaw.

Sa iyo Lupa ng ligaya't pagsinta,
Tamis mabuhay na yakap mo,
Datapwa't langit ding kung ikaw ay apihin
Ay mamatay ng dahil sa 'yo.
O beloved land,
Pearl of the Orient,
A fiery spirit Thou art
From the sun come forth.

Land dearest,
Nest of valour,
To the conquerors
Thou shalt never be slain.

In Thy skies, air, meadows,
Seas and mountains,
Widespread is the heartbeat
of freedom without end.

Thy precious flag symbolizes
Brilliance and victory;
Its sun and stars ablaze
Shall ever be our guiding light.

In Thee, Land of joy and loving,
'Tis sweet to live embraced by Thee.
Therefore heaven, too, if Thou would be oppressed,
Is to die because of Thee.
Misheard lyrics[edit]
This section does not cite any sources. Please help improve this section by adding citations to reliable sources. Unsourced material may be challenged and removed. (September 2016) (Learn how and when to remove this template message)
The Lupang Hinirang is often taught in schools only during the first year of each educational division (e.g., Grade 1 (in elementary), first year of high school). As time passes, however, students may forget the original lyrics, and replace some words with similar-sounding ones. The most common is the replacement of the word niya (third person possessive; "her/his/its") in "Ang bituin at araw niya" ("its stars and sun") with either nang ("so", "in this manner", "that is") or niya't (contracted "and" with "hers/his").
Other common errors include substitution of na ("when") in "Aming ligaya na 'pag may mang-aapi" ("'Tis our joy when there be oppressor") with "ng" ("of"); "alab" ("flame", "passion") in "Alab ng puso" ("Burning of the heart") with "alam" ("know", "knowledge"); and "mong" (contraction of mo and ng, meaning "yours that is") in "Sa langit mong bughaw" ("in the heavens of yours which is blue") with "mo'y" ("yours is").
Music and tempo[edit]
The lyrics of Lupang Hinirang, rendered in the precolonial Baybayin script.
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R.A. 8491 specifies that Lupang Hinirang "shall be in accordance with the musical arrangement and composition of Julián Felipe."[6] However, when literally followed, this means that the national anthem should only be performed by a pianist or by a brass band, as these were the only versions that were produced by Julián Felipe.[6] Moreover, the original version was composed in duple time (i.e., in a time signature of 2/4) as compared to the present quadruple time (4/4). It cannot be sung according to the original score, because the music would be so fast that singers would be unable keep pace.[6]
During televised boxing matches featuring Filipino boxer Manny Pacquiao, singers have been both praised and criticized by the National Historical Institute (NHI) for singing too slow or too fast.[18] The NHI says that the proper tempo is a 2/4 and 100 metronomes and that it should last 53 seconds.[18]
Usage and regulation[edit]
Article XVI, Section 2 of the 1987 Constitution specifies that "The Congress may, by law, adopt a new name for the country, a national anthem, or a national seal, which shall be truly reflective and symbolic of the ideals, history, and traditions of the people. Such law shall take effect only upon its ratification by the people in a national referendum."[19]
Flag and Heraldic Code of the Philippines[edit]
Republic Act № 8491 ("The Flag and Heraldic Code of the Philippines") regulates usage of the National Anthem, and contains the complete lyrics of Lupang Hinirang.[1] Enacted in 1998, it states that Lupang Hinirang "shall always be sung in the national language" regardless if performed inside or outside the Philippines, and specifies that the singing must be done "with fervor".[1]
The Anthem is usually played during public gatherings in the Philippines or in foreign countries where the Filipino audience is sizable. The Code also provides that it be played at other occasions as may be allowed by the National Historical Institute (now known as the National Historical Commission of the Philippines). It prohibits its playing or singing for mere recreation, amusement, or entertainment except during International competitions where the Philippines is the host or has a representative; local competitions; during the "startup" and "closedown" of radio broadcasting and television stations in the country; and before the initial and last screening of films and before the opening of theatre performances.
The Code also specifies the penalties for any entity which violates its provisions. A government official or employee who fails to observe the Flag Code may face administrative sanctions in addition to the penalties imposed by law.
See also[edit]
Marangal na Dalit ng Katagalugan
Flag of the Philippines
Oath of Allegiance (Philippines)
Pledge of Allegiance to the Philippine Flag
Notes[edit]
Jump up ^ Spelled with an F since 1973, affirmed in 1987 – see respective Constitutions
^ Jump up to: a b This translation is intended for illustrating the evolution of the Philippine national anthem.
References[edit]
^ Jump up to: a b c d e f g h Republic Act No. 8491 of February 12, 1998 An Act prescribing the Code of the National Flag,Anthem, Motto, Coat-of-Arms and other heraldic items and devices of the Philippines. Retrieved July 23, 2016.
Jump up ^ Pomeroy, William J. (1992). The Philippines: Colonialism, Collaboration, and Resistance. International Publishers Co. p. 10. ISBN 0-7178-0692-8. Retrieved 26 January 2008. ; excerpted quote: "In 1909 an entire band was sent to prison for playing the Philippine National Anthem at a festival in Quiapo, Manila.", citing Agoncillo, Teodoro A. (2005). "The Revolt of the Masses: The Story of Bonifacio and the Katipunan". Quezon City: University of the Philippines Press.
Jump up ^ "The National Anthem’s predecessor and influences". Malacañang Palace. Retrieved 2015-12-26.
^ Jump up to: a b The original text, as published in Barcelona, Spain in 1912: Palma, José (1912). Melancólicas: Coleccion de Poesías. Manila, Philippines: Liberería Manila Filatélica. (Digital copy found online at HathiTrust Digital Library on 2010-03-31)
^ Jump up to: a b Contemporary restatements of and comments about the original text:
^ "The Making of Filipinas". The Philippines Centennial. msc.edu.ph. Retrieved 2008-11-12.
^ "The Philippine National Anthem". Filipinas Heritage Library. filipinaslibrary.org.ph. Retrieved 2010-03-30.
^ Jump up to: a b c d e Ocampo, Ambeth R. (May 24, 2005). "The right way to sing the National Anthem". Philippines Daily Inquirer. Archived from the original on May 26, 2005. (archived from the original on 26 May 2005)
Jump up ^ Cribb, Robert; Narangoa Li (2003-07-22). Imperial Japan and National Identities in Asia, 1895–1945. Routledge. p. 28. ISBN 0-7007-1482-0.
^ Jump up to: a b Ocampo, Ambeth R. (1995). Mabini's Ghost. Pasig City, Philippines: Anvil Publishing.
Jump up ^ Guerrero, Milagros C. "Andres Bonifacio and the 1896 Revolution". National Commission for culture and the Arts (NCCA). Archived from the original on 18 January 2008. Retrieved 26 September 2007.
Jump up ^ Colleen A. Sexton (2006). Philippines in Pictures. Twenty-First Century Books. p. 69. ISBN 978-0-8225-2677-3.
Jump up ^ Marshall Cavendish Corporation (September 2007). "World and Its Peoples: Malaysia, Philippines, Singapore, and Brunei". Marshall Cavendish: 1242. ISBN 978-0-7614-7642-9.
Jump up ^ "Philippines". nationalanthems.info. Retrieved 2015-12-26.
Jump up ^ Kate McGeown (5 October 2010). "Philippines national anthem abuse subject to new law". BBC News. Retrieved 12 February 2013.
Jump up ^ Introduced bills:
"14th Congress : Senate Bill No. 772 : PHILIPPINE NATIONAL ANTHEM". Senate of the Philippines. September 3, 2007.
"15th Congress : Senate Bill No. 2619 : PHILIPPINE NATIONAL ANTHEM". Senate of the Philippines. December 7, 2010.
"15th Congress : Senate Bill No. 2691 : PHILIPPINE NATIONAL ANTHEM". Senate of the Philippines. February 15, 2011.
Jump up ^ "The Philippines Flag and the National Anthem". eSerbisyo. Government of the Republic of the Philippines. 2008. Archived from the original on 2012-03-23. Retrieved 2010-05-04.
Jump up ^ Ocampo, Ambeth R. (March 14, 2014). "‘Lupang Hinirang’ or ‘Bayang Magiliw’?". Philippine Daily Inquirer. Philippine Daily Inquirer, Inc. Retrieved July 28, 2016.
Jump up ^ "O Sintang Lupa". Sintunado. Archived from the original on 2012-05-12.
^ Jump up to: a b ABELLA and SOPHIA DEDACE,, Jerri (March 14, 2010). "Arnel Pineda's version of RP anthem criticized". GMA News. Retrieved 23 August 2013.
Jump up ^ "1987 Constitution of the Republic of the Philippines". RP Government. Archived from the original on 30 September 2007. Retrieved 26 September 2007.
External links[edit]
Wikisource has original text related to this article:
Lupang Hinirang
Wikisource has original text related to this article:
Commonwealth Act No. 382
Various versions of the Philippine National Anthem
The Philippines: Lupang Hinirang – Audio of the national anthem of the Philippines, with information and lyrics
Philippine studies – Historical notes: The Philippine National Anthem
Philippine–American war – Arnaldo Dumindin
Wikimedia Commons has media related to Lupang Hinirang.
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