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For Each pmTransaction In ListA Dim tran As New Trans tran = pmTransaction Dim tranExist = (From tr As Trans In ListB Where _ tr.internref = tran.internref And tr.ledgerno = tran.ledgerno And _ tr.externref = tran.externref And _ tr.descriptn = tran.descriptn And _ tr.trantype = tran.trantype And tr.accountid = tran.accountid).FirstOrDefault
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