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    <title>Liquidation cost</title>
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    <description>Definition of liquidation cost under section 5(16) provides that liquidation cost comprises any cost incurred by the liquidator during the period of liquidation, and that such costs are subject to regulations specified by the Board governing their admissibility and treatment.</description>
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      <description>Definition of liquidation cost under section 5(16) provides that liquidation cost comprises any cost incurred by the liquidator during the period of liquidation, and that such costs are subject to regulations specified by the Board governing their admissibility and treatment.</description>
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