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this article is devoted to a proposal for recording bonds convertible to raw materials. In view of the fact that the proposed method of recording is a conceptual model, the author of the publication intends to draw further considerations in that direction. The article consists of four parts. The introduction hereto outlines the objectives of this study. The second part of the publication presents the methodology, on the basis of which (according to the author) it shall be possible to record thedoi:10.1051/e3sconf/20161000081 fatcat:lsm5h6uml5blfmu2lgd3gg7lha