Article 7
(Account exempted from inclusion in the financial statement)
All accounts receivable, accounts payable, expenditure encumbrances in financial statements which have not been realized for a period of four years after the ending of fiscal year in which statements were prepared, shall be exempted from inclusion into the financial statement. However, accounts receivable or accounts payable which are required to continue to be realized pursuant to other laws or regulations shall be incorporated into the financial statement prepared for the year in which those accounts have been realized under appropriate budget accounts.
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