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(in LR) an accountant's or auditor's report:(a) in which the opinion is modified; or(b) which contains an emphasis-of-matter paragraph.
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the method for calculating PRR for a CIU set out in BIPRU 7.7.4 R, BIPRU 7.7.7 R to BIPRU 7.7.8 R and BIPRU 7.7.11 R to BIPRU 7.7.12 R