state
noun
  1. an independent country

  2. a semi-independent section of a federal country such as the US

verb

to say clearly

Example

The document states that all revenue has to be declared to the tax office.

Usage
as per account stated
the same amount as shown on the account or invoice

"...the unions had argued that public sector pay rates had slipped behind rates applying in state and local government areas" [Australian Financial Review]

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payback clause
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