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KNOWLEDGE CHECK

ESOPs
Financial reporting

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* For a leveraged ESOP, FinREC recommends the financial statement presentations reflect _________________ and _________________ as separate columns on the statement of net assets available for benefits at year end and the statement of changes in net assets available for benefits for the year then ended.

Allocated and unallocated amounts.

Assets and liabilities.

Revenues and expenses.

Receivables and payables.

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KNOWLEDGE CHECK

ESOPs Financial reporting

ESOPs Financial reporting

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ESOPs
Financial reporting

ESOPs
Financial reporting