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Abacus provides general information in this site for public access. The information is not specifically written to any one purpose or group of people and must not be relied upon without seeking independent legal, accounting or business advice. Whilst every care has been taken in the preparation of materials and information posted on this site, Abacus does not warrant expressly or impliedly the accuracy, currency, completeness or relevance of any information contained herein. Abacus disclaims any liability whatsoever, and howsoever incurred, of the reader as a consequence of his or her reliance on information contained in this site.
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