Which of the following statements is NOT correct? a. The Profit and Loss is a table of flows. b. The Balance Sheet is a table of stocks. c. Net Profits After Tax (NPAT) less dividends, are added to retained profits when the accountants make the annual report. d. Contingent liabilities aren't included in the balance sheet. e. Contingent liabilities have a probability of being realized of more than 50%.

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