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I have rewritten the article with sources. FCRs are different than ordinary financial statements. The sources in the article and others not included, such as
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The following discussion is an archived debate of the proposed deletion of the article below.
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Subsequent comments should be made on the appropriate discussion page (such as the article's
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The above discussion is preserved as an archive of the debate.
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per CSD-A10. Could be merged but there is not much to merge.
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