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  2. Notes to the accounts

    https://www.christs.cam.ac.uk/sites/default/files/inline-files/accounts2004-5.pdf
    14 Oct 2005: 5,272 60 565 6,347 5,668 OUTGOING RESOURCES Cost of Generating Funds: Fundraising costs - 239 - 1 240 158 Investment management fees - 9 2 17 28 41 Cost of sales ... Pension costs are accounted for on the basis of charging the cost of providing pensions

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