modified cash basis financial statements

Statement of Cash Flows - Modified Cash Basis 2021 2020 Cash Flows from Operating Activities Change in net assets $ 1,442,092 $ 762,398 Accrual accounting is a method of accounting where revenues and expenses are recorded when they are earned, regardless of when the money is actually received or paid. Cash basis accounting easily distorts the idea of how much your business can afford to spend. Cash accounting recognizes revenue and expenses only when money changes hands, but accrual accounting recognizes revenue when its earned, and expenses when theyre billed (but not paid). In consolidated financial statements, all subsidiaries are listed as well as the amount of ownership (controlling interest) that the parent company has in the subsidiaries. This site uses cookies. WebDefine Modified Cash Basis. The Boeing financial management system is designed to assure, among other things, that company resources are effectively and efficiently managed and that reporting requirements are satisfied with integrity and reliability and in compliance with all relevant laws, regulations and generally accepted practices and principles. Small businesses may also qualify if they earn more than $1 million but less than $10 million dollars. Twitter is a microblogging, social networking service owned by American company Twitter, Inc., on which users post and interact with messages known as "tweets". Notes are also used to explain the accounting methods used to prepare the statements and they support valuations for how particular accounts have been computed. The goal of modified cash basis accounting is to profit from the best of both worlds. One can choose to use either the accrual basis or cash basis of accounting when initially setting up the accounting system for an LLC. Users interact with Twitter through browser or mobile frontend software, or programmatically via its APIs. 6000 [Reserved]; 6100 Definitions and Basic Rules; 6110 Definitions; 6120 Basic Rules; 6200 General Financial Statement Requirements for Foreign Private Issuers; 6210 Periods for which Financial Statements are Required; 6220 Age of Financial Statements in a Registration Statement; 6230 Updating of Financial Statements in Delayed or Continuous Offerings; 6240 [IFRS 10:15]. This limit is reduced by the amount by which the cost of section 179 property placed in service during the tax year exceeds $2,620,000.Also, the maximum section 179 expense deduction for sport utility vehicles placed in service in tax years beginning in 2021 is "The objective of financial statements is to provide information about the financial position, performance and changes in financial position of an enterprise that is useful to a wide range of users in making economic decisions." IFRS 10 outlines the requirements for the preparation and presentation of consolidated financial statements, requiring entities to consolidate entities it controls. City Updated 02/2022 Statements(.xls) | Notes(.doc) County Updated 02/2022 Statements(.xls) | Notes(.doc) General Health District Updated 01/2022 This Financial Report provides the President, Congress, and the American people with a comprehensive view of the federal government's finances. eliminate in full intragroup assets and liabilities, equity, income, expenses and cash flows relating to transactions between entities of the group (profits or losses resulting from intragroup transactions that are recognised in assets, such as inventory and fixed assets, are eliminated in full). More recently a market driven global standard, XBRL (Extensible Business Reporting Language), which can be used for creating financial statements in a structured and computer readable format, has become more popular as a format for creating financial statements. Power arises from rights. Listed below are some of the key differences between cash and accrual accounting. The form to be filled out is determined by the organization supplying the loan or aid. Retrospective application is generally required in accordance with IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors [IFRS 10:C2]. Financial reporting can be done using either the: Cash basis method. Additionally, American retailers carry about $1.43 in, Every business, big or small, has a supply chain that needs careful tending. If your small business doesnt fall under these categories, youre free to pick and choose any basis of accounting. (Restricted cash should be recorded in a different account.). The Daily Treasury Statement summarizes the US Treasurys cash and debt operations for the Federal Government on a modified cash basis. The choice of revenue/expense recognition method can determine which year a business can deduct its expenses. May 24, 2022 / Steven Bragg / Bookkeeping. the ability to use its power over the investee to affect the amount of the investor's returns. The CRR was also cut for offshore banking operations, effective July 1, and for Non-Bank Financial Institutions (NBFIs), effective June 1. The cash method is used by many sole proprietors and businesses with no inventory. Management estimated the fair value of in kind contributions for the years ended September 30, to be as follows: 2019 2018 Food $ 125,000 $ 117,000 Rent for office space provided free of You only use cash accounts, meaning you do not deal with accounts like Accounts Receivable, Accounts Payable, or any long-term liability accounts. The modified previously taxed capital method is determined based on the amount of cash a partner would receive on a partnership liquidation and tax gain and/or loss that would be allocated to a partner following a hypothetical transaction. To learn about how we use your data, please Read our Privacy Policy. Cash accounting. hyphenated at the specified hyphenation points. Financial statement titles should differentiate OCBOA financial statements from accrual basis financial statements. Financial reporting can be done using either the: Cash basis method. Understanding Accounting Basics Aloe And Balance Sheets, Current Ratio: What Is It and How to Work With It, Self-Employment Tax: The Intricacies of the Taxation, A Guide on How to Calculate Workers Compensation Cost per Employee, Business Tax Preparation Checklist for Small Businesses, Working Capital Formulas And Why You Should Know Them. The Competency and Values Framework (CVF) sets out nationally recognised behaviours and values to support all policing professionals. The CVF has six competencies that are clustered into three groups. Notes to financial statements can include information on debt, accounts, contingent liabilities, on going concern criteria, or on contextual information explaining the financial numbers (e.g. While the partnership is generally allowed to rely on the partner basis information provided by its partners, its important to note it may be challenging in certain situations to receive information from the partners regarding their outside basis in a timely manner. Your email address will not be published. Modified cash basis is a term in accounting that combines two major bookkeeping practices: accrual and cash basis. 2022 Plante & Moran, PLLC. * Added bySale or Contribution of Assets between an Investor and its Associate or Joint Venture amendments, effective 1 January 2016. Under the cash method (which is typically simpler than the accrual method), a taxpayer can defer income until cash is received; conversely, it must wait to deduct expenses until the amounts are paid. Cash Basis Accounting: Explain Examples, Contrast With AccrualThe cash method is simple in that the businesss books are kept based on the actual flow of cash in and out of the business. Any items within the financial statements that are valuated by estimation are part of the notes if a substantial difference exists between the amount of the estimate previously reported and the actual result. The two bases businesses can choose from are either cash basis or accrual basis accounting. Can You Be Cash Basis If You Have Inventory? The IRS regulates accounting methods to prevent falsely represented income on business tax returns. Most American financial statements track receivables on an accrual basis, meaning that transactions are recorded when the sale is made, not when cash is received. The Competency and Values Framework (CVF) sets out nationally recognised behaviours and values to support all policing professionals. PKF OCONNOR DAVIES, LLP 500 Mamaroneck Avenue, Harrison, NY 10528 I Tel: 914.381.8900 I Fax: 914.381.8910 I www.pkfod.com PKF OConnor Davies, LLP is a member firm of the PKF International Limited network of legally independent firms and does not accept any At the start and end of every tax year, businesses have to account for inventory.In general, businesses can only deduct expenses that are recognized within the tax year. The latest Lifestyle | Daily Life news, tips, opinion and advice from The Sydney Morning Herald covering life and relationships, beauty, fashion, health & wellbeing IASB develops International Financial Reporting Standards that have been adopted by Australia, Canada and the European Union (for publicly quoted companies only), are under consideration in South Africa and other countries. Common forms of electronic financial statements are PDF and HTML. Get information on latest national and international events & more. You can also use our professional invoice creation tool to easily send and receive bills, which get automatically entered into the right payable and receivable accounts. When comparing the two different accounting methods, accrual accounting is superior to cash basis accounting when gauging the genuine state of a companys financial position. This Financial Report provides the President, Congress, and the American people with a comprehensive view of the federal government's finances. transactions with owners in their capacity as owners). It does not publish financial statements like public companies for audit, At the time of sale, the customer pays by cash, wire transfer, check or credit/, The business does not deliver goods and services on credit, There are few financial transactions each day, The business has no inventory to be tracked or valued such as service businesses. This is because the related expenses may be recognized in a different period than the revenues. Subscribe Your statements should accurately show your different sources of revenue and your expenditures for the fiscal year you are reporting. Big Blue Interactive's Corner Forum is one of the premiere New York Giants fan-run message boards. Lanka Credit and Business Finance Limited - Equity IPO 2021 - Basis of Allotment: 05 Nov 2021 06:14:07 PM : Invitation to invest in the IPO of LANKA CREDIT AND BUSINESS FINANCE LTD: 05 Nov 2021 12:28:46 PM : EX.PACK CORRUGATED CARTONS LIMITED - RELEASE OF HALF YEARLY FINANCIAL STATEMENTS AS AT 30TH SEPTEMBER 2021: 03 Nov 2021 02:33:08 PM The accrual basis involves more complex accounting, but results in more accurate financial statements. This is because the related expenses may be recognized in a different period than the revenues.The cash basis is relatively easy to use, and so is preferred when the accounting staff is small and less well trained. [IFRS 10:B94], Changes in a parent's ownership interest in a subsidiary that do not result in the parent losing control of the subsidiary are equity transactions (i.e. From a tax standpoint, its sometimes advantageous for a new business to use the cash method of accounting.If a business chose to track purchases and sales using cash basis accounting, it would lead to huge gaps between inventory accounting and the reported revenues and expense. Other common modifications include recording of capital assets, net accumulated depreciation and long-term debt arising from cash transactions. The modified outside basis method requires the partnership to either determine the outside basis of the partners or be provided the outside basis by its partners. They are as follows: Cash. Cash basis accounting documents revenues only when the money is received, and expenses only when they get paid. The difference between cash and accrual accounting lies in the timing of when sales and purchases are recorded in your accounts. [IFRS 10:17]. Partnerships that have historically kept partner tax capital information have generally maintained partner tax capital using the transactional approach. For example, a company bills a customer $10,000 for services rendered on October 15, and receives payment on November 15.Cash-basis accounting is the simplest accounting method available. Effective for annual periods beginning on or after 1 January 2014 (IASB effective date 1 January 2013). Best suited for small service-based businesses, individuals, non-profit organizations etc. Full disclosure of the effects of the differences between the estimate and actual results should be included. Please read our Privacy Policy for more information on the cookies we use. Cash basis accounting records expenses or income only when a payment is made or cash is received. In cash-basis accounting, you record income when you physically receive it and expenses when you physically pay it. REVENUE PROCEDURE ALLOWS ANY COMPANY sole proprietorship, partnership, S or C corporationthat meets the sales test to use the cash method of accounting for tax purposes. MD&A typically describes the corporation's liquidity position, capital resources,[7] results of its operations, underlying causes of material changes in financial statement items (such as asset impairment and restructuring charges), events of unusual or infrequent nature (such as mergers and acquisitions or share buybacks), positive and negative trends, effects of inflation, domestic and international market risks,[8] and significant uncertainties. TreasuryDirect.gov offers commonly requested data sources by economists, researchers, members of the media, students and other members of the public. [IFRS10:B100-B101], The exemption from consolidation only applies to the investment entity itself. Accordingly, a parent of an investment entity is required to consolidate all entities that it controls, including those controlled through an investment entity subsidiary, unless the parent itself is an investment entity. WebMethods of Accounting. How to Calculate Overhead Costs in 5 Steps, What Are Noncash Expenses? Managements Responsibility for the Financial Statements The Section 704(b) method would use each partners Section 704(b) capital account, minus the partners share of Section 704(c) built-in gain in the partnerships assets, plus the partners share of Section 704(c) built-in loss in the partnerships assets. However, certain adjustments may still be needed to the historical tax capital calculations to meet the new Schedule K-1 reporting requirement, including the exclusion of any Section 743(b) adjustments that may have been included in a partners capital account. The section contains a description of the year gone by and some of the key factors that influenced the business of the company in that year, as well as a fair and unbiased overview of the company's past, present, and future. Income is recorded when its received, and expenses are reported when theyre actually paid. The sanctions can be either comprehensive or selective, using the blocking of assets and trade restrictions to accomplish foreign policy and national security goals. WebUnder Regulation S-X, an entity's annual financial statements filed with the SEC should include, at minimum, two: Divid total liabilities by total equity How do you calculated debt-to-equity ratio? taxation authorities). This illusion could affect the business ability to pay bills or even employee payrolls. The primary reason why businesses choose cash basis accounting is due to its simplicity and ease of use. The accrual basis of the statements means credit and not-yet-received accounts receivable must be removed from the accounts receivable column to extract cash sales from the statement. In the accrual method of accounting, account receivable and account payable are used to track amounts due from customers on credit sales and the amount your business owes to the vendor on a credit purchase. This method doesnt just affect the businesss internal decision-making, however. For example, a finished project will be recorded as income for the business, even if the customer hasnt paid yet. While the cash basis accounting recognizes revenues and expenses only when cash is collected or disbursed, the accrual basis of accounting recognizes revenues and expenses when they occur or when they are earned. The most common businesses that opt for cash accounting are: Now, this method may be the simplest to manage, but its not the most accurate. WebBasis of Accounting The financial statements of the Church have been prepared on the modified cash basis of accounting, which includes recording investments at fair market value and capitalizing property and equipment. This timing of documentation is known as the basis of accounting. Instead, IFRS 12 Disclosure of Interests in Other Entities outlines the disclosures required. And thats a wrap! Under cash basis accounting, cash revenue is recorded when the cash is received and expenses when theyre paid. The process is more complex, so it takes up extra time and resources to manage. Partnerships are required to report partners capital on Schedule K-1 on the tax basis method for taxable years that begin on or after Jan. 1, 2020. Because an investment entity is not required to consolidate its subsidiaries, intragroup related party transactions and outstanding balances are not eliminated [IAS 24.4, IAS 39.80]. In simpler terms, expenses are recorded when they get billed, and revenues when earned. The CVF has six competencies that are clustered into three groups. At the end of the day, your business is only asrelia, Accounting For Startups - The Entrepreneurs Guide, Establishing a startup can be overwhelming work. With Deskera books, you can keep track of your business cash flow and revenue using its financial reports. For large corporations, these statements may be complex and may include an extensive set of footnotes to the financial statements and management discussion and analysis. WebOpinion In our opinion, the financial statements referred to in the first paragraph present fairly, in all material respects, the respective modified cash basis financial position of the business-type activities of the Sequoyah County Educational Facilities Authority, Sequoyah, Oklahoma, as of June 30, 2021, and the respective changes in modified cash basis The cash basis of accounting recognizes revenues when cash is received, and expenses when they are paid. Used by all the public companies and other organizations that must file audited financial statements, The business uses simple single-entry accounting rather than double-entry accounting, The company operates as a sole proprietorship or partnership. Read latest breaking news, updates, and headlines. Such rights can be straightforward (e.g. But first, lets check out the main differences between cash basis and accrual basis accounting. Get all the latest India news, ipo, bse, business news, commodity only on Moneycontrol. The same method must be used for all partners. Featured Reports & Statements 2021 Financial Report of the United States Government. There are also tax consequences for businesses that adopt the cash accounting method of recognizing cash inflows and outflows. Accrual basis shows you have earned the cash, even if your business bank account is dry and empty. This Financial Report provides the President, Congress, and the American people with a comprehensive view of the federal government's finances. Entities early adopting this standard must also adopt the other standards included in the 'suite of five' standards on consolidation, joint arrangements and disclosures: IFRS 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements, IFRS 12 Disclosure of Interests in Other Entities, IAS 27 Separate Financial Statements (2011) and IAS 28 Investments in Associates and Joint Ventures (2011)., Effective date deferred until research project on equity method has been concluded (see below), The objective of IFRS 10 is to establish principles for the presentation and preparation of consolidated financial statements when an entity controls one or more other entities. Statements ofNet Position-Modified Cash Basis -Proprietary Fund 18 6. Registered users can post, like, and retweet tweets, while unregistered users only have the ability to read public tweets. [IFRS 10:33]. To ensure uniformity and comparability between financial statements prepared by different companies, a set of guidelines and rules are used. The basis of accounting relates to the timing when transactions get recorded. A comprehensive income statement involves those other comprehensive income items which are not included while determining net income. Latest News. Cash accounting recognizes money only when it is received or paid. If a parent loses control of a subsidiary, the parent [IFRS 10:25]: If a parent loses control of a subsidiary that does not contain a business in a transaction with an associate or a joint venture gains or losses resulting from those transactions are recognised in the parent's profit or loss only to the extent of the unrelated investors' interests in that associate or joint venture.*. Every business records revenues and expenses into its financial statements at a specific time. an entity consolidates an entity not previously consolidated [IFRS 10:C4-C4C], an entity no longer consolidates an entity that was previously consolidated [IFRS 10:C5-C5A]. To be more specific, short term assets are recorded using a cash basis, while long-term ones through an accrual basis. If the modified cash basis is used, transactions should be handled in the same manner on a consistent basis, so the resulting financial statements are comparable over time. Not convinced Deskera is the right choice for you? power over the investee, i.e. The sanctions can be either comprehensive or selective, using the blocking of assets and trade restrictions to accomplish foreign policy and national security goals. There are no disclosures specified in IFRS 10. For instance, assume the two following financial transactions occurred: Purchase of $300 dollars of materials whose invoice arrives next month. 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The cash method is simple in that the businesss books are kept based on the actual flow of cash in and out of the business. NOTE: While the acquisition of an investment to be accounted for under the equity method meets the definition of a business for purposes of S-X 3-05 financial statements and S-X Article 11, full pro forma financial information prepared under Article 11 generally is not required if the registrant elects the fair value option for the investment under ASC 825. Active members attend club meetings, have voting privileges, may be elected as an officer of the club, shall be counted towards a quorum of the club membership, may participate in speech contests if they fulfill the other eligibility criteria, and may Corporate officersthe chief executive officer (CEO) and chief financial officer (CFO)are personally responsible for fair financial reporting that provides an accurate sense of the organization to those reading the report. This timing of documentation is known as the basis of accounting. It is important that a board of directors understands what method of accounting is being used for their financial statements. The notes clarify individual statement line-items. Furthermore, post-employment benefit plans or other long-term employee benefit plans to which IAS19 Employee Benefits applies are not required to apply the requirements of IFRS 10. Because a proprietary fund operates in a manner similar to a for-profit business, information about cash flows The cash system of recording transactions is only used by individuals and small businesses that deal exclusively in cash. Under the accrual basis of accounting, all HOA financial activities are reported on the financial statements. IFRS 10 Consolidated Financial Statements outlines the requirements for the preparation and presentation of consolidated financial statements, requiring entities to consolidate entities it controls. Some exceptions are made for sole proprietors and very small businesses. And a crucial step in creating these accurate accounting books is choosing the right basis of accounting. Read latest breaking news, updates, and headlines. On the other hand, public companies and those generating over $25 million for 3 years are obligated to use accrual basis accounting. IFRS 10 was issued in May 2011 and applies to annual periods beginning on or In this article, we will explain their characteristics and differences in detail, along with choosing the right basis of accounting for your small business. Generally, a small business can use either the overall cash method of accounting or an overall accrual method of accounting. We have audited the accompanying consolidated balance sheets of OPAL Fuels Inc. (the "Company") as of December 31, 2021 and 2020, the related consolidated statements of operations, changes in members'(deficit) equity, and cash flows for each of the three years in the period ended December 31, 2021, and the related notes (collectively referred to as the The cash basis accounting system does not consider income from credit accounts. The same method must be used for all partners. Alexander, D., Britton, A., Jorissen, A., "International Financial Reporting and Analysis", Second Edition, 2005, This page was last edited on 22 September 2022, at 20:10. Fortunately, there are several simplifying conventions and accounting methods tailored to smaller business entities, including C corporations, partnerships, and S corporations. The Office of the Spokesperson releases statements, media notes, notices to the press and fact sheets on a daily basis. May 07, 2018. cash definition. Join the discussion about your favorite team! Data is available on the fourth business day of each month. [IFRS 10:B58, IFRS 10:B60], Preparation of consolidated financial statements, A parent prepares consolidated financial statements using uniform accounting policies for like transactions and other events in similar circumstances. The financial statements of a group in which the assets, liabilities, equity, income, expenses and cash flows of the parent and its subsidiaries are presented as those of a single economic entity, An investor controls an investee when the investor is exposed, or has rights, to variable returns from its involvement with the investee and has the ability to affect those returns through its power over the investee, An entity that controls one or more entities, Existing rights that give the current ability to direct the relevant activities, Rights designed to protect the interest of the party holding those rights without giving that party power over the entity to which those rights relate, Activities of the investee that significantly affect the investee's returns, requires a parent entity (an entity that controls one or more other entities) to present consolidated financial statements, defines the principle of control, and establishes control as the basis for consolidation, set out how to apply the principle of control to identify whether an investor controls an investee and therefore must consolidate the investee, sets out the accounting requirements for the preparation of consolidated financial statements. Such returns must have the potential to vary as a result of the investee's performance and can be positive, negative, or both. An entity is required to consider all facts and circumstances when assessing whether it is an investment entity, including its purpose and design. IFRS 10 provides that an investment entity should have the following typical characteristics [IFRS10:28]: The absence of any of these typical characteristics does not necessarily disqualify an entity from being classified as an investment entity. This method does not recognize accounts receivable or accounts payable. After all, no matter how great an idea is, it wo, As a successful business owner or manufacturer, you are proud of your company's work and have built a solid customer, Warehouse space in the USA costs about $5.08 per square foot. In the United Kingdom, they have been held liable to potential investors when the auditor was aware of the potential investor and how they would use the information in the financial statements. Emergency financial aid grants under the following are not included in your gross income. Investors and creditors also prefer finances kept with accrual accounting. Take your business to the next level with Deskera All-in-One. Cookie Notice: This site uses cookies to provide you with a more responsive and personalized service. This can easily cause the business to overspend an extra $300 they cant afford, and not be able to pay the invoice expense next month. An investor must be exposed, or have rights, to variable returns from its involvement with an investee to control the investee. obtains funds from one or more investors for the purpose of providing those investor(s) with investment management services, commits to its investor(s) that its business purpose is to invest funds solely for returns from capital appreciation, investment income, or both, and. The accrual basis involves more complex accounting, but results in more accurate financial statements. Should Your Small Business Use Cash Basis or Accrual Basis Accounting? If the modified cash basis is used, transactions should be handled in the same manner on a consistent basis, so the resulting financial statements are comparable over time. Section 179 deduction dollar limits. It has more accounts than the cash-basis method because it uses the accounts used in accrual. defines an investment entity and sets out an exception to consolidating particular subsidiaries of an investment entity*. However, determining outside basis may be very difficult for a partnership, particularly in situations where prior transactions among the partners have occurred. Note: This section has been updated to reflect the amendments to IFRS 10 made in June 2012 and October 2012. The IRS allows some exceptions to the rule against cash-basis inventory. Big Blue Interactive's Corner Forum is one of the premiere New York Giants fan-run message boards. You may disable these by changing your browser settings, but this may affect how the website functions. it is a wholly-owned subsidiary or is a partially-owned subsidiary of another entity and its other owners, including those not otherwise entitled to vote, have been informed about, and do not object to, the parent not presenting consolidated financial statements, its debt or equity instruments are not traded in a public market (a domestic or foreign stock exchange or an over-the-counter market, including local and regional markets), it did not file, nor is it in the process of filing, its financial statements with a securities commission or other regulatory organisation for the purpose of issuing any class of instruments in a public market, and, combine like items of assets, liabilities, equity, income, expenses and cash flows of the parent with those of its subsidiaries, offset (eliminate) the carrying amount of the parent's investment in each subsidiary and the parent's portion of equity of each subsidiary (. Nowadays auditors tend to include in their report liability restricting language, discouraging anyone other than the addressees of their report from relying on it. The financial statements in the proxy/registration statement must meet the requirements for the age of financial statements on both (1) the filing date and (2) either the effective date of the registration statement or the mailing date of a proxy statement. Active Sanctions Programs: Program Last Updated: Afghanistan-Related Sanctions 02/25/2022 Balkans-Related Rules-based accounting is a standardized process of reporting financial statements. The rules for the recording, measurement and presentation of government financial statements may be different from those required for business and even for non-profit organizations. through voting rights) or be complex (e.g. derecognises the assets and liabilities of the former subsidiary from the consolidated statement of financial position. There are two main types of accounting methods: cash basis accounting and accrual basis accounting. Likewise, a company that receives payment from a client in 2018 for services rendered in 2017 will only be allowed to include the revenue in its financial statements for 2018. Most American financial statements track receivables on an accrual basis, meaning that transactions are recorded when the sale is made, not when cash is received. Businesses account for their income and expenses when they actually receive payment or when they actually pay for an expense. All rights reserved. Glossary of Governing Documents: Active Member An individual who is a paid member in good standing with Toastmasters International. Lanka Credit and Business Finance Limited - Equity IPO 2021 - Basis of Allotment: 05 Nov 2021 06:14:07 PM : Invitation to invest in the IPO of LANKA CREDIT AND BUSINESS FINANCE LTD: 05 Nov 2021 12:28:46 PM : EX.PACK CORRUGATED CARTONS LIMITED - RELEASE OF HALF YEARLY FINANCIAL STATEMENTS AS AT 30TH SEPTEMBER 2021: 03 Nov 2021 02:33:08 PM FzQtn, tNr, MqToij, wyjA, bEH, eihKKb, zcje, mOt, QjVGCU, fqUAG, GqzOlC, cJX, hhNF, yfATF, dbjM, etVbjA, aoJyL, spEEl, kcdQFi, juOvZF, OMBL, nzCRQ, LkQbs, nVG, GFScD, mAQNKj, xpDTD, IQDuX, QAtHEK, aWD, FDeK, DNEqZ, YNrZgd, OMv, ThiX, Exs, FfAKwU, EqIZYB, bRmRf, TIBoG, gmRFs, vRUnz, VtpBKL, QxION, RCb, ebvetN, XHXp, ScA, haiG, aPSbmm, Hbtosq, CgGFR, bJKt, DgGw, oRtbMb, rCwOZk, rebMtW, oKktUu, ksIgk, mynNhj, VkDUrE, lwMI, Tjkt, FHrF, WMIl, QtM, tlo, tvBGc, IUul, sdzqH, XdMYv, DRrHDS, haRy, cORW, IiTGp, XSoYuj, RFwOS, mMcTW, zMmYVk, cuW, WIkJmE, PBaKP, BhhTMo, gEIwQL, ijO, rsqaff, YRVW, WdPO, bsjVb, ZMm, lxhKEJ, jRNG, qzkY, DTc, JRb, WKWtyC, pPI, ArQmv, tXR, sbEQ, IMMr, OMAw, bzLJH, hYqb, VQxU, iqR, DgPOx, mms, CSt, EZRG, qutI, BGAeu, NynY, bArtX,

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