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Chapter 10. Accounting for Transactions on Contracts (Loan Agreements) Containing Both the Terms of an Export and Import Contracts, a Contract and Loan Agreement or Terms for Obtaining and Granting a Loan (Borrowing), and in Cases of Assignment of a Claim or Transfer of Debt under the Contract (Loan Agreement) to Another Person, Funding Against Assignment of the Monetary Claim under the Contract, or Carrying out of Transactions under the Contract (Loan Agreement) by Third Parties