English to Russian Bus/Financial Accounting

In preparing the Closing Statement:

(a) the items and amounts to be included in the calculation of Debt, Cash and Working Capital for the purposes of the Closing Statement shall be identified by applying the relevant definition in Schedule XXX (Definitions) (subject, where applicable, to the provisions of Part A of this Schedule);

(b) in applying each such definition and the provisions of this Schedule XXX and determining which items and amounts are to be included in the Closing Statement, if and to the extent that the treatment or characterisation of the relevant item or amount or type or category of item or amount:

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