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Core Policy and Procedures Manual Glossary A B C D E F G H I J K L M N O P Q R S T U V W X Y Z Accelerated
Transfer Account – a ministry bank account for depositing public
money, which is then transferred each day to the consolidated revenue
account. Part I - 7.3.10 Accountable Advance
– sum of money temporarily advanced. 4.3.9 Accounts Receivable
– amounts claimed by the Province against debtors.
Part II - 7.0 Accounts Receivable
Ageing – process of categorizing each account receivable by the
number of days it has been outstanding. Part
II - 7.3.4 Accrual Basis of
Accounting – method of recording transactions by which revenues
and expenditures are reflected in the accounts of the period in which
they are considered to have been earned and incurred, whether or not all
transactions have been finally settled by the recipient or payment of
cash or its equivalent. 3.4.3 Administrative
Records (ARCS) – records common to all offices and that
are distinct from operational records (ORCS). Administrative records support
housekeeping functions such as the management of facilities, property,
materiel, finances, personnel, and information systems. Administrative
records also relate to common management processes, including committees,
agreements, contracts, information services, legal opinions, and other
similar functions. 12.3.2
and 18.3.5 Agreement on Internal
Trade (AIT) – the Agreement between the Federal, provincial
and territorial governments to reduce trade barriers within Canada signed
in 1995 and implemented effective 1996. One of the objectives of the Agreement
is to reduce and eliminate public sector procurement barriers within Canada
for goods valued over $25,000 and for construction and services valued
over $100,000. 6.2 and 6.4.4 Annual Service
Plan Report – a ministry report containing information normally
found in a traditional annual report, with the additional requirement
that a ministry's performance in meeting its service goals and targets
is emphasized in the document. The document must link directly back to
the ministry's corresponding service plan. In addition the document must
contain a signed statement from the responsible minister to the effect
that the minister is accountable for the actual results reported. The
report is to be tabled in the Legislative Assembly each year.
Part III - 3.3 Appropriation – any authority granted by the Legislative Assembly to disburse money out of the Consolidated Revenue Fund. The appropriation will be provided in the Supply Act, the express provision of another Act, or by Special Warrant. 1.2.1 Approved Request
– this is one of the purchase instruments that has an EA approval
associated with it. 4.3.2 Archival value
– records that have residual administrative, operational, legal,
financial, evidential, informational, historical, cultural or commercial
value and are worthy of indefinite or permanent preservation. 12.3.2 Attractive Asset
– a fixed asset considered a target for theft or readily convertible
into cash. 8.3.2 Authorized Officer
– a public officer of the Province who is an authorized signing officer
for a ministry bank account. 4.3.11 BC
BID – procurement site to advertise opportunities to provide
goods and services to ministries and some public sector bodies. 6.4.2 Bid Rigging
– is an indictable criminal offence under the federal Competition
Act. Bid rigging occurs when there is collusion among bidders or potential
bidders in the submission of bids. 6.3.6c Budget Unit – a unit within a responsibility centre by which different levels of funding can be defined. Part III - 3.3b Business Impact Analysis (BIA) – process of determining the impact on an organization should a potential loss identified by the risk analysis actually occur. The BIA should quantify, where possible, the loss impact from both a business interruption (number of days) and a financial standpoint. 16.3 Business Priority
– business processes that are not mission-critical, but should they
not be performed, could lead to the loss of a major business function.
16.3 Capital
Lease – a lease contract where by the lessee obtains ownership
(lease to buy) or derives a substantial amount of the benefits of ownership
by the end of the lease term. 3.4.3i Capital Project
– a number of related activities intended to maintain, improve, develop
or acquire a discrete capital asset, including land and betterments, buildings
and highways, bridges and other long term assets. 5.2 Charge Card – a card issued under the authority of the Minister of Finance. 4.3.19 Chart of Accounts (COA) – a standard classification and reporting system, and along with budgetary processes, provides information to support program management. The chart of accounts supports external and internal hierarchical reporting from the same financial data. 3.4.2 Collision Damage
Waiver (CDW) – a rental vehicle option under which the
rental company waives its right to collect from the renter for damages
to its vehicle. 10.3.9 and 11.3.5
Commission
– an amount paid to a person collecting public money on behalf of
government. The commission is calculated as a percentage of the amount
collected, according to a dollar range, specified by contract or determined
in some other way. Part II - 7.3.11
Commitment
– an obligation to pay that will result in a charge against an appropriation,
or a future obligation of government. 4.3.7 Contingent Liability
– a legal obligation that may arise out of past and/or present circumstances
provided certain developments occur. 9.1 Continuing Service
Agreement – an agreement between a ministry(ies) and a contractor
for the delivery of Applicable Community Health and Social Services over
a period of not less than three years. 6.3.2d Contract –
a legal agreement between a ministry and a person or company whereby the
ministry agrees to pay for services. A professional service contract involves
professional or management consulting services where the primary output
is the provision of advice, management feasibility studies, concept preparations,
operational reviews or design (e.g., consultants could be experts in the
fields of engineering, management, or finance). 6.2 Contract Amendment
– an agreed addition to, deletion from, correction, or modification
of a contract. 6.3.2a Contract Summary
Sheet – a Ministry of Finance form, FIN 163, used to summarize
the details of service contracts. 6.3.6b Cost Recovery
– for fees and licenses, the rate at which the government will recover
all the costs incurred in the provision of the fee or license. Costs include
materials, direct labour and others, including administrative costs. 18.3.8b Credit Note
– issued by a seller to a purchaser to record the reduction of a
bill because of an allowance, return or cancellation. The opposite of
an invoice. Part I - 7.3.5 Delegation Instrument – a schedule of financial signing authorities granted by the minister or deputy minister. 4.3 Deficit – amount by which spending exceeds available funds during a fiscal year. 1.2.3 Direct Invoicing
– a vendor invoice for goods or services without a related purchase
instrument (i.e., purchase order or contract). 10.3.17;
D.7 Directive – an instrument that relates to the internal policy of government made or approved by the Lieutenant Governor in Council, Treasury Board or Minister of Finance. 1.4.1 Electronic authentication – the process by which an electronic signature is verified to ensure, before further processing, that the identity of the signer can be positively identified, that the integrity of the authorized data was preserved and that the data are original. 4.3.5 Electronic authorization
– the affixing or the logical association of an electronic signature
to a transaction to identify the signer and to indicate the signer's intended
approval of the associated information in the data message representing
the transaction (as a rule, an audit trace associating the electronic
signature to the transaction is created as a record of the electronic
authorization). 4.3.5 Electronic
Records – data and information that is input, created, manipulated
and/or stored on electronic media that show evidence of actions and decisions
occurring during the transaction of business and that require a computer
to be accessed and manipulated. Electronic records include related documentation
and metadata. Documentation may include technical specifications for system
design and development, user manuals, code books, and any other material
that explains the operating system and the software being used to access
and manipulate the data. Metadata is data that describes data and data
systems (i.e., the structure of databases, their characteristics, location,
and usage). 12.3.2 Electronic Signature – data in electronic form that is logically associated with or affixed to a data message and used to identify the signer of the data message. Used to indicate the signer's approval of the information contained in the data message. 4.3.5 Essential Services
– business processes defined as mission critical and business priority.
16.3 Estimates –
or budget preparation means the estimates of revenue and expense for a
fiscal year presented to the Legislative Assembly. 1.2.3
and Part I - 3.2 Expense Authority – authority granted to ministry officials to approve expenditures and accounts. It includes, but is not limited to, the authorization of the purchase of goods and services, approval of transfers and entitlements, and approval of financing transactions. 4.3.2 Expenditure Review
– process comparing funds released and expenditures made to date
with the estimated expenditure to date, and providing explanations for
variances. Part
II - 3.3 Expense Reimbursement
– any travel or other approved out-of-pocket expense reimbursement.
10.3.2 Extinguishment – the forgiveness of a debt or obligation to the Province and, to the extent that it is forgiven, the right of the government to collect the debt, obligation due or claim is nullified. Part II - 7.3.13 Extraordinary
Losses – are incurred when an employee or appointee conducting
government business suffers a loss of or damage to personal property which
is pertinent to the performance of his/her duties. 10.3.12 Financial
Administration – the administration of financial matters and
affairs of the Province, including: administration of assets (including
assets held in trust); revenues and expenditures; accounting and reporting
systems; the establishment and maintenance of financial controls. 1.2.3 Financial Management
Report (FMR) – a report describing expenditures by ministry
for the period to date, showing expenditures by service line, responsibility
centre and object of expenditure and comparing those amounts with the
budget. Part
III - 3.3b Financial Officer
– a ministry officer who has been assigned responsibility for
carrying out specialized activities associated with a ministry's system
of financial administration. 1.3 Financial Systems – systems that are used to exercise financial management control and accountability including those systems used to record, verify, report and execute financial transactions for revenues, expenditures, assets, liabilities and assets held in trust. 13.3 Force Approval
– a CAS Oracle profile that permits release of payment for a direct
invoice under certain conditions. 4.3.3
Payment section, policy 3 and 4.3.6
policy 1 Full-time equivalent
(FTE) – the equivalent of one person working 1,827 hours
in one year. Direct FTEs include employees whose salaries are paid directly
from the Consolidated Revenue Fund. Indirect FTEs include employees whose
salaries are substantially paid by government indirectly through government
transfers to external employers. Functional Direction
– the exercising of functional authority when a direct reporting
relationship does not exist, by promulgating and ensuring compliance with
statutes, policies and standards and providing guidelines to subordinate
functional specialists and line managers. 2.3 Functional Guidance
– provision of advice and assistance related to established
policies, systems and procedures. 2.3 Fund – a self-balancing accounting entity established to show monies received for specific purposes, the income earned thereon, expenditures for the purposes designated and the assets held against the capital of the fund and its liabilities. Examples are:
Garnishment
– a warning, usually in the form of a court order, requiring that
a payment be diverted from the original payee and made directly to a court.
Part II - 7.3.9 Grant –
a payment made in accordance with established eligibility criteria for
which the government does not directly receive goods or services, and
for which no contractual requirements or achievement of performance conditions
exist that the recipient must meet. 4.3.14 Guarantee –
a contract under which the government agrees to pay a debt or perform
a duty if the party to the contract who is bound to pay the debt or perform
the duty fails to do so. 9.3.1 Hand-held communication devices – include information and communications technologies such as personal digital assistants (PDAs), Blackberries, cell phones, etc. M.2 Headquarters
– that area within a radius of 32 kilometres of where employees ordinarily
perform their duties. 10.3.2 Holdback –
that portion of a payment(s) under contract that is withheld until certain
conditions relating to satisfactory performance as determined by the contract
have been met. 4.3.17 Indemnity
– an agreement whereby a party agrees to secure another party against
an anticipated loss or damage. 9.3.2 Information and information technology security incidents – information and information technology security incidents where there is damage to or a compromising of the protection of data, systems, documentation, computer-generated information and facilities resulting in a loss of government information or property. These incidents can be accidental or deliberate threats to confidentiality, integrity or availability. 20.2.1 Insurance Proceeds
– amounts received or receivable by the government pursuant to a
contract under which an insurer has agreed to indemnify the government
in the event of a specified damage, loss or liability arising from the
occurrence of certain events. Part
I - 7.3.15 Internal Audit
– an independent, objective appraisal or the review of operations
for senior management. 17.2 Internal Control
– the management framework and interrelated systems, processes and
practices adopted by management for achieving objectives. 2.2.1 Invitation to Quote
(ITQ) – used when the requirement is adequately defined to
permit the evaluation of quotes against clearly stated criteria and quotations.
The focus of this solicitation document is on price, targeting the lowest
qualified bid. 6.3.2a Invitation to Tender
(ITT) – a formal process for soliciting competitive bids that
includes the public opening of sealed tenders. ITTs are often referred
to as "public tenders". Typically ITTs are used for construction
projects, where the requirement is adequately defined to permit the evaluation
of tenders against clearly stated criteria and quotations. The focus of
this solicitation document is on price, targeting the lowest qualified
bid. 6.3.2a Joint
Solutions Procurement (JSP) – a specialized request for
proposal methodology designed for systems integration projects. The method
is designed for selection of a vendor based on demonstrated capability
and expertise to solve a problem. It allows both vendor and ministry to
work together in developing a joint solution that meets government's business
needs. 6.3.5a Magnetic Disks – include data storage devices such as floppy disks, IDE hard drives, serial ATA drives, zip disks. 20.2.1 Medium with information capacity – material on which data are or may be recorded such as paper, punched cards, magnetic tape, hard drives, thumb drives, hand-held devices, magnetic disks, optical disks, etc. 20.2.1 Minister – a minister with portfolio or a minister of state per the Official Duties and Expense Regulation (BC Reg. 226/2001 as amended) 10.2 Ministerial Order
– an order made by a minister in execution of a power conferred by
an Act. 1.4.1 Ministry Bank Accounts – cash balances in ministry bank accounts. Ministry bank accounts are assets of the Province and must be separated from accounts used for the deposit of public money. Ministries are responsible for control over these bank accounts. 4.3.11 Mission Critical
– business processes that, should they not be performed, could lead
to loss of life (“safety”), personal hardship to citizens, major
damage to the environment, or significant loss in revenue. 16.3 Motor Vehicle Charge Card – a government-sponsored charge card issued to a government owned or leased vehicle, or to a deputy minister who uses his private vehicle. It is to be used by authorized persons for vehicle operating expenses. 4.3.19 Notice of Intent – the method by which a ministry declares that it intends to negotiate a contract directly with a specified contractor, without a competitive process. It provides an opportunity for other potential proponents to object to the direct award. 6.3.2b Office of Primary Responsibility (OPR) – the office of a ministry or agency that has primary responsibility for records in order to satisfy operational, financial, legal, audit and other requirements. 18.3.5a Official – a minister, a committee member, a parliamentary secretary, or a member of the Legislative Assembly designated by a minister on behalf of the Executive Council to attend or act in an official capacity at a meeting, conference, task force, committee, visitation, function or work on a project. See section 1, Definitions, of the Official Duties Expense Regulation (BC Reg. 226/2001 as amended) 10.2 Official duties – means the same as "official duties" under the Official Duties Expense Regulation (BC Reg. 226/2001 as amended) 10.2 Operational Records
(ORCS) – records that relate to the operations and services
provided by a ministry or agency in carrying out the functions for which
it is responsible according to statute, mandate, or policy. Operational
records are distinct from administrative records (ARCS) and are unique
to each government organization. 12.3.2
and 18.3.5 Optical disks – include data storage devices such as CDs, DVDs. 20.2.1 Order in Council (OIC) – an order under the authority of an existing statute approved by the Lieutenant Governor in Council upon the advice and consent of the Executive Council. 1.4.1 Payment
Based on Contributions – a payment made from the Consolidated
Revenue Fund of monies contributed to the government by a third party
for a specified purpose as authorized under section 25 of the Financial
Administration Act, even though no provision has been made in the
Estimates for the receipt and disbursement of such a contribution. 4.3.15 Performance Bond
– a written guarantee that a contractor will promptly and faithfully
perform the contract in accordance with its terms and specifications.
In the event of a default by the contractor, the bonding company is responsible,
up to the limit of the bond, for costs in excess of the original contract
price. 8.3.4 Petty Cash Expense
– a cash payment made from an accountable advance. 4.3.9
and 10.3.16 Physical Security
– the use of physical safeguards, procedural and system barriers,
consistent with the level of risk identified, to prevent, delay or deter
unauthorized access to assets. 8.1 Pre-Qualification
List – a list of vendors who have been identified as being capable
of providing a particular type of good or service by going through a formal
pre-qualification process. 6.3.2b Procurement
– the acquisition by any means, including purchase, rental, lease
or conditional sale of goods, services or construction. 6.0 Protected –
a security category assigned to documents, files or records series containing
confidential and/or sensitive information. 12.3.2l Protected (Personal)
– the security category assigned to documents, files or records series
containing sensitive personal information. M.3 Public Accounts
– the set of documents presented to the Legislative Assembly
by the Minister of Finance to report financial information and to comply
with legislative authorities. 2.2.3d
and Part III -
3.2 Public Private
Partnership – arrangements that result from a competitive process,
between government and private sector entities for the purpose of providing
public infrastructure and related services. Such partnerships are categorized
by the sharing of investment, risk, responsibility and reward between
the partners. The reasons for establishing such partnerships vary but
generally involve the financing, design, construction, operation and maintenance
of public infrastructure and services. 5.3 Purchasing Card
– a payment instrument that allows ministry employees to acquire
goods and services directly from a supplier. 4.3.19 Purchase Instrument – this includes, but is not necessarily limited to:
Purchase Order
– a purchaser's written offer to a supplier formally stating all
terms and conditions of a proposed transaction. 6.3.2a Qualified Receiver – an individual who has been trained in their responsibilities for inspection or review of goods and services received. 4.3.2 Real property and accommodation infrastructure services – the provision of all the customer's workplace needs, including physical accommodation, furniture, equipment and environmental and telecommunications services that support customer program delivery. 18.3.1a Recipient –
A recipient is an individual, a business, or an entity that is in receipt
of a transfer payment (a grant, an entitlement or a transfer under agreement)
by the Province where the government is not the direct beneficiary of
the payment and does not receive any goods or services. 4.3.14 Record –
books, documents, maps, drawings, photographs, letters, vouchers, papers
and any other thing on which information is recorded or stored by any
means whether graphic, electronic, mechanical or otherwise. 12.3.2l Refund –
a repayment in part or in full of monies received by the government.
Part I - 7.3.11 Refund of Expenses
– the recovery of a payment previously authorized and made from the
Consolidated Revenue Fund under the authority of an Act, appropriation
or trust fund. 4.3.16 Regulation
– an order, rule, tariff of costs or fees, warrant, bylaw or other
instrument enacted in execution of a power conferred under an Act, or
the authority of the Lieutenant Governor in Council. 1.4.1 Remission –
conditional or unconditional forgiveness and cancellation, in whole or
in part, of a tax, royalty, fee, forfeiture, fine, pecuniary penalty or
other sum due to the government imposed or authorized to be imposed by
an enactment and authorized by section 19 of the Financial Administration
Act. Part II - 7.3.14 Request for Expressions
of Interest (RFEI) – a tool that can be used to confirm
which vendors are interested on competing for a project. An RFEI can also
be used to pre-qualify potential and interested vendors, who will then
be invited to respond to a Request for Proposal. No contract awards are
made directly from a request for expressions of interest. 6.4.3 Request for Information
(RFI) – a procurement procedure where vendors are provided
with a general or preliminary description of a problem or need, and are
requested to provide information or advice about how to better define
the problem or need, or alternative solutions. It may be used to assist
in preparing a solicitation document. No contract awards are made directly
from a request for information. 6.4.3 Request for Proposal
(RFP) – a request to vendors to submit proposals on how, and
at what price, they would provide a good or service in response to an
identified problem, requirement, or objective. Vendors are requested to
submit detailed proposals in accordance with pre-defined criteria. The
selection of the successful proposal is based on evaluation criteria including
the effectiveness, value and price of the proposed solution. 6.3.2a.1 Request for Qualification
(RFQ) – a procurement document used to invite vendors, if
they meet the required qualification criteria, to register on a permanent
source list or on a particular source list intended for a specific competition.
6.3.2a.5 Request for Standing
Offer (RSO) – a solicitation document to seek vendors
to supply specified goods or services directly on an "as and when"
required basis at a predetermined price. 6.4.3 Requisition
– a formal request to acquire goods and services. 4.3.2 Responsibility
Centre Manager – a ministry officer delegated responsibility
for carrying out specific activities associated with the programs of a
ministry and who has been given financial authority and budgetary responsibility
for those activities. Part
II - 3.3 # 7 Risk Assessment
– a combination of the third and fourth steps of the risk management
process, those being, risk analysis and risk evaluation. 14.3 Risk – the chance of something happening that will have an impact on objectives. 14.0 Risk Management
– the culture, processes and structures that are directed towards
the effective management of potential opportunities and adverse effects.
14.0 Security – risk control techniques to protect people, assets and the operations of government from loss or harm. 15.0 Security Threat
and Risk Assessment – a component of a risk analysis specifically
aimed at identifying security exposures. 4.3.5 Senior Financial
Officer (SFO) – a ministry officer who has been assigned
responsibility for the specific operation and management of a ministry's
system of financial administration. 1.3
and 2.3 Senior Financial Officer Bank Account – a special type of ministry bank account that may be approved for purposes of paying ministry expenses, with specified amounts, directly to the suppliers. 4.3.12 Sensitive Information
– personal, confidential or protected information whose release is
unauthorized i.e., information which is reasonably likely to be excepted
or excluded from access under the Freedom of Information and Protection
of Privacy Act. 12.4I Service Plan
– a plan that describes a ministry's purpose or mission, its direction
or vision, its goals and objectives, the operational strategies and resources
it intends to use to achieve those objectives, and how it will know if
it has been successful (i.e., through the use of performance measures
and targets). Part I -
2.3 and Part
III - 3.3 Set-off –
a process established within government by ministries that are owed money
by a debtor external to government. Where the debtor is owed money by
the government for some purpose; section 38 of the Financial Administration
Act provides that the amount owed to the government can be deducted
in deciding the final amount to be paid to the debtor. Part
II - 7.3.8 Signing Authority
Officer – a ministry officer delegated by the deputy minister
who is responsible for the administration and control of ministry expense
authorities, including specimen signature cards or electronic versions.
4.3.1 Special Account
– an account in the general fund where the authorization to spend
money from the account is located in an Act other than a Supply Act.
1.3 Staffing Action
– the authority to approve staffing requisitions involving payments
to government personnel and other requests under their responsibility
(e.g., overtime and meal allowances, but not pay increases governed by
collective agreements). 4.3.4 Standing Advance
– an accountable advance made to a person in a fixed amount that
is required to reimburse expenditures on a continuing basis and reimbursed
to that fixed amount each time an accounting for expenditures is made.
Standing advances include advances made for working capital, to establish
petty cash funds and to establish working capital in approved ministry
bank accounts. 4.3.9 Standing Agreement
(SA) – an agreement that includes both an offer from a potential
contractor and acceptance of that offer by government to enter into a
future contract in accordance with terms and conditions prescribed in
the standing agreement. With a standing agreement, there is an obligation
on the part of government to access the services negotiated within the
specified time period. 6.3.3d Standing Offer
(SO) – an offer from a vendor to provide specified goods and
services directly from the vendor on an 'as and when' requested basis,
at a pre-determined price. There is no acceptance of this offer on the
part of government until a ministry or other public sector body accesses
the standing offer. 6.3.2a Standard Object
of Expenditure (STOB)
– the
nature of the expenditure (article purchased or service obtained) or expenditure
classification on which funds are spent and reported. 3.4.2 Subsidiary Accounts
– a grouping of individual accounts that in total equal the balance
of a control account in the General Ledger. Part
II - 7.3.2 Suspense Account
– an account to which an entry for a transaction is posted until
ultimate disposition is determined.
Part I - 7.3.14 Tangible Capital Asset – identifiable long-term assets that are acquired, constructed or developed and held for use rather than for sale. They include land, highways, buildings, automobiles, computer hardware and software, but exclude inventories, crown land and assets purchased by third parties or by capital grants from the government. 8.3.2 Temporary Advance – an accountable advance made to a person in a fixed amount for a fixed period that is required to reimburse expenditures made by that person for a specific purpose. 4.3.9 Third Party Demand – a legal document issued because certain federal government departments and provincial ministries have the power, under legislation, enabling them to seize money owing to individuals or firms in default. Part II - 7.3.9 Transfer Payments – transfers of money from the Province to an individual, an organization or another government for which the Province does not receive any goods or services directly in return, expect to be repaid in the future, nor expect a financial return. 4.3.14 Travel Status – the absence of an employee from his/her designated headquarters on government business with the employer's approval. Travel status does not apply to employees temporarily assigned to a position outside the designated headquarters or to field status employees. 10.3.2 Treasury Board Regulation – a regulation enacted by Treasury Board in execution of a power conferred under an Act. 1.4.1 Treasury Board Directive – an instrument made or approved by Treasury Board that relates to government's internal policy. 1.4.1 Treasury Board Order – an instrument made or approved by Treasury Board that relates to government's internal personnel administration. 1.4.1 Trust Fund – funds held and administered in trust for others over which the government has no power of appropriation. Part III - 3.3d (UP) Unsolicited Proposals – vendor-initiated submissions from private sector proponents, not solicited through a competitive process, that propose a unique business relationship related to a specific project or service. 6.3.5 Vote – a major program or combination of interrelated programs of the government separated from other votes of expenditures presented to Members of the Legislative Assembly and the general public. It is the level at which the Legislative Assembly votes funds. 1.2.1 and 3.4.2 Working Capital Advance – a temporary accountable advance made to ministries for a specific purpose for which ministries are accountable. 4.3.9 Write-off – removal of all or part of a debt or obligation from the accounts of the Province, but does not extinguish the right of the government to collect the debt, obligation or claim written off. Part II - 7.3.12 |
