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Begin by selecting the balance sheet classification of current or non-current, then decide if it is disclosed in the notes. Current or Circumstances non-current Disclosure

Begin by selecting the balance sheet classification of current or non-current, then decide if it is disclosed in the notes.

Current or

Circumstances

non-current

Disclosure

Loan renewal agreement is entered into before year-end

Loan is renewed after year-end, but before the statements are approved for issue.

Loan is not renewed or renewed after the statements are approved for issue.

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