Service note for the purchase of a cartridge sample. What should you pay attention to? Memo for reimbursement of expenses, allocation of funds for a business trip

memo- This is an internal document through which communication takes place between employees in an official written form. Its content is reduced to assignments, the performance of any tasks, etc., that is, work issues. Despite the fact that writing a memo is a simple matter, and not regulated by very strict rules, nevertheless, you need to know them. In this article, we will consider the procedure for compiling this documentation, types, etc.

Characteristic

The nature of the service note is informational and reference, which means that it contains certain notifications, messages, instructions, etc. The issues raised in it relate to the specific employee to whom it is sent. In other words, a memo is a toolkit for communication within an enterprise.

Note: the obligation of a memo has not been established. This is an additional document, although orders and instructions can be drawn up on its basis.

Practice

A memo is considered to be a frequently used documentation, at the same time, not included in the list of officially classified management papers. Widely used, it becomes a connection at the horizontal level: that is, it is compiled by an employee of one department to convey a request or proposal to an employee of another.

Important: the statuses of control objects between which communication is made by means of a service note must be equivalent. Otherwise, the document is not considered a memo, but a memorandum.

Purposes of use

A memo to work can be used in various cases.

Here are some examples:

• to reward an employee;
• to send an employee on a business trip;
• reporting to the logistics department about equipment malfunction;
• notification of the head of security from the head of any other unit about the need to let unauthorized persons (non-employees) into the company building, indicating the reasons;
• a request in the form of a memo sent to the accounting department for the allocation of material resources for certain needs, etc.

Separate cases of compiling memos

Although a memo is considered an internal paper, one of its varieties is a document sent to the attestation commission. However, the use of notes exclusively for work communication is still more common.

How to write a memo?

The basic rules for compiling a memo are similar to any others. They include writing on an A4 sheet, instructions from whom and to whom it is sent, assurances with a date and a signature. But how to write a memo in compliance with all requirements?

• in the center (it is also possible to place it on the left side of the sheet), write the corresponding title of the document;
• there are two options for writing the date - how completely Arabic numerals, and an indication of the month in words;
• in the title to the main heading, you can add short description the content of the document;
• information about the sender and recipient must be complete: first name, last name and patronymic, full name of the position and department (division) to which this position is attached.

In response to the question of how to write a memo, not only the details and attributes of this document are included, but also what its content should be.

The paper in question does not require a very dry and official language- free narrative is allowed, however, specifically reflecting the reason for writing.

The content is divided into two parts. The first of these is called the preamble. It briefly talks about what prompted the originator to both write a memo and send it to a specific employee.

The second part is considered the main one, it is also more voluminous than the preamble. This text includes a statement of the direct request or proposal. To it you can add an analysis of the situation, conclusions and results.

The form

Some companies, when asked how to write a memo, simply provide their employees with a special form. But, it should be noted, this is not a mandatory unification - GOST provides only advisory provisions (regarding fonts, dimensions and intervals) without an approved sample. However, if this exists in a particular company, it is better to stick to it.

Service and memos

A little higher in the note it was indicated how service and memorandum notes differ. But many people still tend to confuse them with each other.

The most common mistakes are:

• a memo for an employee from an employee to a boss (in fact, a memorandum);
• about wage increases;
• about a promotion.

The last two imply reference not at a horizontal level, but vertically, which denies the definition of a memo.

Important: the division of memos into memos and explanatory notes is a priori incorrect.

registration

All memos are registered in the register. Depending on how the document flow is organized in each particular company, either the one who compiled the paper or the one who received it can do this. In any of the cases, this boils down to the fact that the memo is assigned a unique number, which should be indicated in its text.

Sample memo

"Sales Department, Division Director information technologies V. A. Kutsaku
memo
№ 19-43/102
April 13, 2015
About testing the state of the PC for its performance
Starting from 04/10/2015, the personal computer of R.D. Maksimenko, a sales department employee, has been experiencing regular malfunctions, namely: rebooting without issuing this PC command, problems with turning it on / off, and screen flickering. As a result of the above, I ask you to carry out the necessary diagnostics by the specialists of your department in order to identify the causes of the problems, as well as successfully eliminate them. I propose to issue the results of the testing in writing, with summed up on further actions: repair or replacement of the machine.

Suppose that it turned out that the PC cannot be repaired. In this case, we issue a memo to write off the equipment.

Example of a note to write off equipment

"Sales Department, Director of the Logistics Department M. A. Oleinik
memo
№ 21-45/104
From April 16, 2015
About writing off a non-working PC
Starting from 04/10/2015, R.D. Maksimenko, an employee of the sales department, experienced regular malfunctions in the personal computer. As a result, diagnostics carried out by specialists of the information technology department showed the following: the PC should not be further used. In this regard, I ask you to write off the above equipment due to inoperability.

Head of Department L. A. Kudryavtsev"

In addition to it, you will need another note - to replace decommissioned equipment.

Equipment replacement note

"Sales Department, Director of the Logistics Department M. A. Oleinik
memo
№ 22-46/104
From April 17, 2015
About replacing a broken PC
The personal computer of the specialist of the department, Maksimenko R. D., was decommissioned and needs to be replaced due to its inoperability (according to doc. No. 20-44/103 of 04/15/2015). I ask you to provide new equipment that matches the parameters of the decommissioned one. Please report completion in writing. Attached to the note is a report from the information technology department on the diagnostics carried out and its results.

Head of Department L. A. Kudryavtsev"

Finally

Usually writing a memo does not cause problems. This internal document is a fairly familiar means of communication between different levels management. Conditional barriers can only be caused by "confusion" between memos and service notes (the article indicates how they differ).

In some companies, the preparation of memos takes place exclusively according to the introduced and approved sample (in this case it is better to stock up on special forms for them), in others it is more than free.

When compiling this document, you should be guided by the same rules as for other papers - the font and spacing in accordance with GOST, the date and signature for the validity of the note.

In general, a memo is a very convenient toolkit, which is easy to master and, if used correctly, a well-coordinated and clear work of a team of organizations is observed. It helps to maintain a cohesive relationship between departments and also strengthens the structure they make up.

A memo is an information and reference document, a tool business correspondence within the organization.

A memo is drawn up in order to highlight any business issues related to the work of a department or a particular employee, the solution of which depends on another structural unit of the organization or employee.

The writing of memos, unlike memos, is carried out between structural units or employees of equivalent official status who are not directly subordinate.

For employee bonuses

A memo on bonuses is the basis for issuing an order to encourage an employee, it is drawn up by the head of the department in the name of the higher management, it sets out the reasons and grounds for bonuses, the data of the employee and the compiler. In order for the head to consider it, it is imperative to register a note. After the decision on the bonus is made, an order is issued.

About salary increase

LLC "Company"

ORDER No. 25\10982 dated November 25, 2010

on the increase in the salary of Ivanov V.A.

Due to the good sales performance of the manager Ivanov V.A. according to the results of the first-third quarter of 2010

I ORDER:

1. Establish an official salary in the amount of 25,000 (twenty-five thousand) rubles from December 01, 2010 to the manager of the sales department, Ivanov Viktor Aleksandrovich.

2. Chief accountant Vasilyeva A.V. Ensure timely payment of the salary specified in paragraph 1 of this order and other amounts calculated on the basis of it.

3. To the boss personnel service Fedorov G.I.:

3.1. IN staffing make changes by setting the salary for the post of sales manager at 25,000 (twenty-five thousand) rubles.

3.2. Conclude with Ivanov V.A. additional agreement to the employment contract dated [date employment contract] [No. of the employment contract] on the establishment of a salary in the amount of 25,000 (twenty-five thousand) rubles from December 01, 2010.

2.4. To acquaint with this order Ivanov V.A. under painting.

General Director of LLC "Company"

Zhdanov V.V.

I am acquainted with the order by ____________________ Vasilyeva A.V.

Familiarized with the order ____________________ Fedorov G.I.

I got acquainted with the order ____________________ Ivanov V.A.

The basis for a salary increase can also serve as:

- a memo from the head of the department to which the employee belongs

- increase in prices in the country and, as a result, the need to re-index salaries for the company - increase the salaries of employees

- assignment of new official duties employee.

On failure to fulfill obligations

MEMORANDUM
04.10.2013 № 6

About failure to perform duties

I bring to your attention that the forwarding driver Sokolov Ivan Igorevich did not present the car assigned to him (state number C 042 MK 83) for a scheduled technical inspection, thereby violating the provisions job description from 06.10.2010

In connection with the violation committed, I propose to declare Sokolov I.I. a reprimand.

A memorandum on non-fulfillment of official duties is drawn up on a sheet of A4 paper.

About violations at work

INFORMATION DEPARTMENT General Director

TECHNOLOGY Beseda LLC

MEMORANDUM

09.12.2014 № 10-23/158

About violation labor discipline

I inform you that yesterday, 08.12.2014, within 2 hours from 16-00 until the end of the working day, the specialist of the information technology department Roman Viktorovich Fregatov was absent from the workplace.

Supporting documents, testifying to the validity of the reasons for the absence, Fregatov R.The. not presented.

In connection with the violation, given its repeated nature, I propose to Fregatov R.V. issue a reprimand.

Head of Department E.S. Lyubimchikov

Based on the examples of memorandums given, it is now easy to create your own examples.

Evgenia Stripe

For the purchase of stationery

The memo "For the purchase of stationery" sets out the facts of the production need for the purchase of a certain amount of stationery, a list of stationery (name, quantity) is attached.

About the allocation of funds

Employee __________________________/_____________/

AGREED

Head of Department __________________________/_____________/

ATTENTION

Responsibility for the accounting and storage of literature purchased specifically for departments lies with the heads of these departments.

The decision to allocate funds for the purchase of literature:

Supervisor

Corporate University ___________________________/____________ /

Amount in size

Rubles ______________ / _____________ / "__" _______ 200_

I undertake to provide commodity and cashier's checks, as well as unspent funds up to 25 "____________" 200_g. ___________________________/_____________/

Commodity and cash receipts, as well as unspent funds in the amount of

Rubles _______________ / _____________ / "__" _______ 200_

If not every employee of the organization needs to draw up memos or memos, then a sample explanatory note may be required sooner or later by almost any employee. Each of these types of official documentation has its own specific purpose of an information and reference nature. Consider what types of notes are best suited for a particular case.

The type of document for informational or reference purposes addressed to an authorized person, for example, the head of a department or the head of an enterprise, is called a report. The legislation does not give it a clear definition, it is intended to present conclusions, proposals in order to encourage the head to make a decision.

It can be drawn up both at the initiative of the employee, and in accordance with the oral by order of the head. Most often, with its help, suggestions are made related to the improvement technical equipment in production, express disagreement with any decision of the management, state their position in conflicts with colleagues.

Explanatory note sample

In the main text of this document, the formulation of one's position and a clear presentation of the arguments on the merits of the issue are supposed.

Distinguish the following types memos:

• Reporting. Assume informing about the completion of any work or stages, the execution of orders, etc.;
• Informational. Compiled to present the results, details, progress and methods of performing work. are regular;
• Initiative. Contain initiatives, suggestions, recommendations, etc.

Memorandum sample

Reports can be external or internal, depending on who is the addressee of the document.

External addresses are addressed to the head of a higher enterprise or organization. To compile this document use general forms enterprises. According to the example, the memorandum should consist of the following elements:

• the name of the institution, enterprise;
• dates
• index;
• registration addresses;
• addressee data;
• title to the topic of the report;
• the stated text;
• signatures of the managing person;
• Full name of the performer, with a contact phone number.

Memorandum on non-fulfillment of official duties

Internal memorandums are drawn up in the name of the head of the organization; ordinary sheets are used for their design. Such a document contains the following elements:

• department designation;
• Title of the document;
• date and registration number;
• topic heading;
• text;
• full name of the addressee;
• signature, surname and initials, as well as the position of the compiler.

One of the types of internal documents is a memorandum on non-fulfillment of official duties. It is intended to inform about the non-fulfillment or improper fulfillment by the employee of his immediate duties, and also includes a proposal to appoint this employee disciplinary action.

Service note - an example of writing and an accounting journal

One of the varieties of memorandums is service. It is an informational document and is used for the interaction of various horizontal (i.e. not subordinate to each other) objects of the management structure in order to resolve issues related to their competence. How is a memo written?

The All-Russian classifier of management documentation (OKUD) does not provide for this type of documentation. At the same time, they are used for various industrial purposes:

• to request information;
• when issuing instructions;
• as an accompanying document;
• as an information letter.

The text of this type of document contains data on what caused it to be issued, i.e. request, application, offer, etc. It may contain information about meetings held, personnel movements of employees, any changes in the work of the organization and its divisions, etc. The document may also contain information for the security service about employees working on weekends in order to allow them to enter the company's premises.

For the labor successes of employees, they can, with a valuable gift or title, diploma. For this, a memo for the award is drawn up by the head of the department, trade union or team.

Service note for the award

There are no strict requirements for the execution of a memo in the legislation. However, a sample of filling out a memo is similar in form to a memorandum; it can be developed and compiled directly in the organization, taking into account the specifics of the enterprise.

In order to control the documentation, a special log should be kept. According to the sample log of service notes, it may contain data on registration numbers documents, their date, name or summary, information about the official who signed the document, etc.

Journal of registration of service notes sample

In addition to journal registration, card or automatic accounting of documentation is also provided.

Explanatory note form

To clarify the circumstances of any events and facts, such a type of document is provided as an explanatory note drawn up by an employee of the enterprise in the name of a higher official.

It is meant to be written by hand in one copy on a regular paper sheet in the name of the person who requested it. Some organizations provide for the execution of an explanatory note on a computer. The form of an explanatory note is not fixed at the legislative level, however, in some institutions there are standard forms for its execution. At the same time, an explanatory note drawn up not in the form is valid.

According to the Labor Code of the Russian Federation (Article 193), before applying a disciplinary sanction to an employee, an explanatory note must be requested from him, where the employee can report the circumstances and reasons for the actions taken.

Explanatory notes can be drawn up either by an employee or by a structural unit as a whole.

To solve various industrial and organizational issues exists internal business correspondence. In the process of maintaining documentation, various memos are compiled.

It can also be reports, orders, etc. In most cases, these internal documents very close to the character of writing, only depending on ultimate goal and the reasons for writing are of a different organizational and legal nature.

If the memo has a specific purpose or fixes the costs of financial resources, then it is in without fail attached to the general financial statements(on the basis of a specific fact, the accounting department records and performs expenditure and income transactions).

Service notes of a different nature help to quickly resolve various current issues and is a supporting document of specific facts.

Service notes, depending on its type and nature of writing, must be kept for a certain number of years (terms can be from 1 year, 3, 5 years, or they are stored permanently).

Requirements for filing a memo

According to the legislative framework (GOST 6.30-2003 "Unified documentation systems" Unified system of organizational and administrative documentation. Requirements for paperwork") memo must have:

1. an indication of who the document is directed to (an official, a structural unit or a specific organization);
2. name of the addressee (specifically to whom the document was sent);
3. title of the document (in this case"Memorandum" is indicated);
4. service note registration number;
5. date of writing;
6. heading to the text (example: “On the purchase of stationery for the department”, “On disciplinary action”, etc.);
7. the text itself;
8. date and signature, who compiled the memo (it is necessary to indicate the position);

When writing a memo, you must adhere to the following rules:

• correct indication of all details;
• strictly adhere to the official style of writing;
• arrange the document in the correct sequence;

Who can write a memo

A memo can be made by both ordinary workers and the management of the organization. This is the document that governs connection of objects with horizontal control.

Electronic document management

The main goals of writing memos are to solve current organizational problems related to economic management, material and technical base, information support, disciplinary action, etc.

Leading organizations often use the system electronic document management for fixing various data and facts: programmers develop a special program, the work of the organization is registered using a login and password (they are provided by the personnel department) and, having entered a certain section of the document management program, the employee selects the “Memorandum” section and already fills in the missing fields.

The convenience of using electronic document management was appreciated by many companies, since:

• the number of the document (its card) is automatically assigned;
• All documents are kept in electronic archive(mainly by years);
• to search for a specific document, it is enough to know minimum set information;
• savings on paper and storage rental, etc.;

But many organizations still use paper media when writing memos.

In the personnel department, there are often already ready-made examples memos for various purposes and the employee only needs to contact the responsible personnel officer and indicate the reason for writing his memo.

The procedure for considering a memo

After writing a memo, it is registered by responsible employees, then submitted for consideration responsible persons(which mark the fact of reading and put the appropriate notes) and after all this it is sent to the addressee. The addressee already puts his resolution (“Agreed”, “Rejected”, “Reviewed”, “Completed”, etc. Depending on the purpose of writing the memo and the final result of the action after the appeal by the company employee).

Rigid demands from legislative framework no to writing memos, but still you need to indicate all the points correctly (according to general requirements workflow).

An example of writing a memo

Director of Rostok LLC
Samelyuk Anatoly Petrovich
sales manager at Rostok LLC
Kuznetsova Oksana Ivanovna
(you can specify passport data, address of residence or work address, personnel number of the employee, which is assigned when applying for a job)
December 25, 2014
No. 31 of December 25, 2014 (registration number)

memo

In connection with the extension of the business trip to Moscow, according to the data of document No. 27 of December 15, 2014: the duration of the business trip should have been from December 17, 2014 to December 20, 2014, but the actual duration of the business trip: from December 17, 2014 to December 23, 2014 year, in connection with the solution of relevant organizational issues. The report on the work done was submitted to the head of the sales department of Rostok LLC Kramar Nikolay Nikolaevich.
Departure and arrival tickets are attached. I ask you to allocate the appropriate amount of travel allowance - in the amount of 10 thousand rubles.

25.12.2014
sales manager at Rostok LLC
Kuznetsova O. I. (and personal signature).

If a memo occupies several A4 sheets, then each of them is numbered.

Indentation

Making a memo to hard copy, you must adhere to the following indents:

• left indent (margin) - from 2.5 to 3.5 cm (place for filing the document);
• right indent - from 1.25 to 2.5 cm;
• upper indent - at least 2 cm;
• lower indent - at least 2 cm;

If we consider general principles writing a memo, then this document is exclusively auxiliary in nature, specific information and thus initiates a certain management decision.

Noskova Elena

I have been in the accounting profession for 15 years. She worked as a chief accountant in a group of companies. I have experience in passing inspections, obtaining loans. Familiar with the areas of production, trade, services, construction.

A formality that takes time and effort - this is how many treat memos, service and explanatory notes and often do not see the difference between them. It is generally accepted that reports and explanatory notes are associated with the application of disciplinary sanctions. In fact, they are used not only for this. We will tell you in what situation it is appropriate to draw up a note and how to do it correctly.

Why notes are needed

First of all, all notes are information and reference documents for operational management. With their help, information is exchanged within the company (for example, between different departments or between branches, representative offices and the head office). The information in the notes does not contain orders, but may become the basis for the adoption of some management decision but can only be taken into account.

But writing them is not easy. After all, there are no definitions of concepts, no rules for compiling notes in the normative legal acts. Let's try to formulate them ourselves.

How are the notes different?

For clarity, we show the main differences in the table.

Characteristics	memorandum	memo	Explanatory letter
The essence of the note	informs about the current situation, the phenomenon or fact that took place, the work performed; contains the conclusions and suggestions of the compiler	<или>informs about the need to resolve operational issues. At the same time, it is not necessary to include in the note questions that can be resolved orally and which do not require documentation; <или>contains a request, information on request, clarification of the task, clarification, request, offer	Explains the reasons for any event, fact, act, incident, including violation of labor discipline, failure to comply with instructions, deviations from the established rules of work, the occurrence of emergency situations (accident, accident, theft, etc.). If desired, written explanations that are required to be drawn up to impose a disciplinary sanction on an employee can also be issued as an explanatory note and Art. 192, part 1 of Art. 193 of the Labor Code of the Russian Federation; Letter of Rostrud dated 06/01/2011 No. 1493-6-1
Orientation	Contacting management: <или>from the employee to the head of the department; <или>from the head of the department to the head of the company; <или>from the head of the branch to the head of the head office	Correspondence between managers or employees one management level, not subordinate to each other by position, on issues within their competence	Explanation (explanation) of a lower official to a higher
Types of notes by appointment	<или>initiating decision making; <или>purely informative; <или>reporting		<или>explaining the actions of a particular employee (department); <или>describing an event
Structure	Section I- a statement of the reasons, facts or events that gave rise to its writing; II section- if necessary - analysis of the current situation and bringing options problem solving; Section III- description of specific conclusions, opinions, requests or proposals for specific actions that, in the opinion of the compiler, should be taken		Section I- a statement of the facts that gave rise to its writing; II section- a description of the reasons explaining the current situation. Does not contain conclusions and suggestions
Types of notes by degree of accessibility	<или>open document; <или>confidential document
Sample notes	Bonus offer for a specific employee	Information to the security service about the need to allow workers to enter the building who will work on a day off	Explanation to the production and technical department about the reasons for the overrun of basic materials against production standards (annex to form No. M-29) approved Instruction of the Central Statistical Bureau of the USSR dated 11/24/82 No. 613

For tax purposes, all sorts of notes are important

In some cases, a note, along with other documents, can act as a primary document for substantiation and documentary confirmation in the tax accounting of expenses in paragraph 1 of Art. 252 Tax Code of the Russian Federation, for example:

• memo of its own advertising service, according to which the period of actual use of advertising videos did not exceed 12 months, helped the company prove that the videos are not intangible assets and write off the costs in a lump sum Decree of the FAS MO dated March 16, 2012 No. A40-100845 / 10-4-498;
• to confirm the mileage of the car with the readings of the GPS-navigator (instead of the odometer) and recognize the cost of fuel, you need memorandum to the head of the transport department from the master that pre-trip inspection the odometer showed a malfunction paragraph 1 of Art. 252, sub. 5 p. 1 art. 254 Tax Code of the Russian Federation. Based on this memorandum (or other document), an order will be issued on the need to operate the car with the navigator turned on and fix it in waybill his testimony Letter of the Federal Tax Service of July 16, 2010 No. ШС-37-3/6848;
• explanatory letter It can be useful:

• <или>to receive a personal income tax deduction for a child sub. 4 p. 1 art. 218 Tax Code of the Russian Federation if there is no 2-NDFL certificate from the previous place of work. When a person long time did not work and gets a job again, we need his explanatory letter about the lack of income, employment history and a written application for deduction s Letter of the Federal Tax Service dated July 30, 2009 No. 3-5-04 / [email protected] ;
• <или>to resolve the issue of paying the cost of travel on vacation. If an employee accompanies him in several places or passes through stopping points in transit, an explanatory note from the employee and his travel documents are required. Letter of the Ministry of Health and Social Development dated February 20, 2009 No. 194-13.

It is clear that if the note is primary document, then it must contain all the details of such a document and paragraph 2 of Art. 9 of the Law of November 21, 1996 No. 129-FZ.

How to write notes correctly

Many employees find it difficult to write notes, because this is an unusual job for them. To facilitate the task, provide drafting rules, as well as note forms in a local regulatory act, for example, in an office work instruction, and familiarize employees with it. A fragment of an instruction might look like this, for example.

Approved by order for Alpha LLC
dated December 27, 2011 No. 123

Instructions for office work LLC "Alpha"

4.10. Notes (reporting, office, explanatory)

4.10.4. Each note is made with the following details:

• the name of the structural unit - the compiler of the note;
• name of the type of document - a memorandum, service or explanatory note;
• date of the document - the date of signing (in Arabic numerals in the sequence: day, month, year);
• addressee - f. And. about. and the position of the person to whom the note is addressed (in dative case);
• title to the text, which should begin with the preposition "About" or "About";
• a note about the presence of an application (if any), for example: “Application: in 1 copy. for 3 liters. ";
• signature of the compiler (position of the compiler; personal signature and its transcript (full name)).

4.10.5. The text is written in the first person singular.

The text of the note should not contain greetings and final wishes.

4.10.6. Forms of reports, service and explanatory note are given in appendices No. 15, 16, 17 to the Instruction.

When an employee needs to write a note, give them ready-made form, but better sample. We give examples of the design of different notes.

Alpha Limited Liability Company

Accounting

to CEO
Alpha LLC
I.I. Stasov

Head of Human Resources
S.V. Klimova
The reasons given in the explanatory
be considered disrespectful.
Apply disciplinary action
in the form of a remark to T.I. Bogdanova

Chief accountant
HELL. Zharovoy
Take measures to restore the gas turbine engine

30.08.2012

EXPLANATORY LETTER
dated 30.08.2012 No. 12

On the reasons for the loss of the original GTD

The loss on 08/29/2012 of the original CCD for the supply under the Contract with Bonduelle, France, dated 04/20/2012 No. 0007/5 of a batch of green peas (Gatchinsky Customs Post) occurred when this document was photocopied.

The office copier is not designed to automatically copy light paper documents. The original GTD, which had a tracing paper weight, was automatically copied together with other documents with a higher paper weight. As a result, the original GTE was jammed and jammed between the copier rollers. When trying to extract it, the document was torn into small, irreparable and unreadable parts.

Document familiarized with:

30.08.2012

Chief Accountant