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National Coal Board

Volume 19: debated on Monday 1 March 1982

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asked the Secretary of State for Energy whether he is satisfied that the presentation of the loss on revenue account of the National Coal Board in 1981–82 on an historic basis rather than a current cost accounting basis enables him to make an adequate assessment of the financial position of the board.

Since 1980–81 the board has published with its main accounts a set of supplementary current cost accounts which include a current cost profit and loss account.