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| accounting memorandum (Alexander Demidov) | |||
| memorandum (The requirement to disclose the financial position with reasonable accuracy at any time during a financial year will normally be satisfied if a procedure exists to ensure that an adequate record is made and retained for example, by way of memorandum of any expected loss, liability or contingency material to the assessment of the current position. TUT) | |||
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| accounting statement (Nadya_Shainyan) | |||