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Opening Balances Help!

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Good Morning,

Can someone please help me. I am entering our opening balances into sage and am confused. Our accounts has said 'If you have already closed down 31.12.16 on sage then all postings to P&L codes should be posted to P&L reserve 3200'. Can someone please just confirm for me what this means, and to which codes they are referring!

Thank you in advance!

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