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  "documentTitle": "New Oriental Education & Technology Group (EDU)",
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  "authorName": "Carson Block",
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  "presentationDate": "2012-07-18 00:00:00",
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      "text": "Cash balances can be faked in China through a combination of document forgery... and the availability of balances for rent.",
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      "text": "Management obstruction tactics: denied access, delayed information, withdrew data due to note-taking.",
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      "text": "Explanation of how cash balances are easily faked in China through forgery and rented balances.",
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      "text": "“...The Company's Special Investigation Committee (the \"Committee\") today announced that based on the available bank account statements, the Company's bank balances were approximately: (i) USD$24,362,243 plus RMB801,756,757(USD$122,286,126) equal to USD$146,648,369 on March 31, 2011, and (ii) USD$23,221,331 plus RMB683,530,316(USD$105,409,872) equal to USD$128,631,203 on May 31, 2011.” — DGWIY Press Release",
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      "text": "Reported bank balances for March 31, 2011 (USD 146.6M) and May 31, 2011 (USD 128.6M).",
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