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GRPC_SPEC_RETEST_NEC - Specify Retest Necessity

SUBST_MERGE_LIST - merge external lists to one complete list with #if... logic for R3up   Fill RESBD Structure from EBP Component Structure  
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SIMGGRPC_SPEC_RETEST_NEC

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PERFORM Short Reference   RFUMSV00 - Advance Return for Tax on Sales/Purchases  
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