Were it not for this bit of accounting legerdemain, the true Debt to GDP ratio would show up as a ratio of 119 percent.

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This legerdemain reflects especially badly on the slick Mr Kitao.

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As competition hots up in the liberalizing world of Asian banking, the leading players are finding that tried and tested ways are just as important in staying ahead as the latest high tech and financial legerdemain.

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In the face of strong opposition to such an action on the part of leading legislators, it appears that the Administration has decided to do it piecemeal and through budgetary legerdemain, rather than formally and overtly.

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When ledger legerdemain is rampant, we learn, everybody seems to win: The apparently golden financial results push up the stock, allowing company executives to cash in sweet options grants and the accountants to retain a high-paying client.

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Such legerdemain is no longer possible.

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What is needed is an environment where rewards come from hard work rather than financial legerdemain, where those who want jobs can find them, where people feel secure about the jobs they have, and where the small businesses that employ more than 70% of the workforce can access the credit needed to grow and expand.

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