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INTERMEDIATE LEVEL
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The director was not available for comment. ☊ available ☊
The director was not available for comment. ☊ comment ☊
opinion (that...): The chairman expressed the opinion that job losses were inevitable. ☊ opinion ☊
The police asked me to make a statement (= a written account of facts concerning a crime, used in court if legal action follows). ☊ statement ☊