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  "documentTitle": "Eurofins Scientific SE (ERF)",
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      "text": "As we suggested in our initial report, Cash & Equivalents would be double counted if Eurofins failed to net (technically \"eliminate\") Related Party Pooling Receivables.",
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      "text": "As we previously documented, Eurofins’ subsidiaries in Spain and at least two in the UK book Related Party Pooling Receivables and Cash & Equivalents. A former employee (Source H) indicated that such accounting was standard throughout Eurofins. As we suggested in our initial report, Cash & Equivalents would be double counted if Eurofins failed to net (technically \"eliminate\") Related Party Pooling Receivables.",
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