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Chapter 8 3 4






                          Overview









                                                 PROCEDURES




                                                                               Payables,

                          Receivables                                        provisions,
                                                                           contingencies


                            Inventory




                                                                            Share capital,
                        Bank and cash                                       reserves and

                                                                             emoluments


                    Non-current assets
                                                                              Estimates



























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