Originally this ain't my contribution... but I was basically searching for info related to RG23 for audit purpose and came across this forum where it had been discussed very well.
Giving the link:
But there were many non-essential discussions in between making it difficult for me to get an idea so I just copied the worthy replies and made a word file as attached.
also pasting the same here for further use.
No need to thank me... if you have liked any reply then plz visit the link given above and thank the original contributor.
Also giving the link to three files which were demanded in the earlier forum post too many times...