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D. Accounting and Valuation Principles     CONSOLIDATED FINANCIAL STATEMENTS 2005 OF THE ANDRITZ GROUP 
Cash and Cash Equivalents  Notes to the Consolidated Financial Statements 

Cash and Cash Equivalents

Cash includes cash in hand and cash at banks. Cash equivalents might include short-term deposits with non-banks with original maturities of three months or less and that are not subject to any risk of change in value.


 
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