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as ln Lhe case of longLerm debL LesLlng Lhe balance of shareholders equlLy can be done before or

afLer Lhe balance sheeL daLe for Lhe balances of Lhls valuaLlon or allocaLlon asserLlon and
presenLaLlon of Lhe above dlsclosure ls Lo malnLaln LhedlsLlncLlon beLween paldln caplLal passage
and reLalned earnlngs

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