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RCCAWolfson0708 _1_
https://www.wolfson.cam.ac.uk/sites/default/files/2018-08/rccawolfson0708.pdf8 Dec 2008: of total recognised gains and losses, the balance sheet, the cash flow statement, the reconciliation of net cash flow to movement in net funds, and the related notes 1 to 24. ... 24. Surpluses or deficits which arise at future valuations may affect the
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