In cases where the Group has an obligation as a result of a past event existing at the balance sheet date, it is probable that an outflow of economic resources will be required to settle the obligation and the amount of the obligation can be reliably estimated, a provision will be recognised based on best estimates and management judgment
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Federal: Legislation Pending To Cease Penalizing State-Compliant Marijuana Businesses Under the Federal Tax Code, accessed January 16, 2019
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Training aids may include video or computer based instruction, printed material and other forms deemed acceptable to the state