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  • IAS 39 PAPER – No. 8
    POSITION PAPER ON FINACIAL INSTRUMENTS (PDF; 537 KB)
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The basic goal of the energy industry is to provide useful information to the users of financial statements, especially to investors or financial analysts. Investors are from our experience not that much interested in one-off issues, but in re-curring income. Furthermore, investors are interested in real cash flow streams.

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