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ACCOUNTS
II. Functioning of accounts

Class 1. Equity and liabilities

10. Capital and reserves
11. Retained earnings (debit or credit balance)
12. Profit or loss for the financial year
13. Investment grants
14. Regulated provisions
15. Provisions
16. Loans and similar debts
17. Debts related to equity interests
18. Intra-entity transactions
 
 
 
 
 
 

 
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