（三）国务院财政、税务主管部门规定的其他情形。
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During the Chávez presidency, Venezuela reclassified its reserves. Previously, there were thought to be just 80 billion barrels of extractable oil, but by 2011, its reported figure had nearly quadrupled. That statistical change was made possible by high oil prices at the time, which allowed previously unviable projects to look feasible.
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But the Supreme Court agreed that the trial could take place in an English court, setting a precedent that British companies can be held to account in the UK for actions taken by suppliers in another country.