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The "how to" of writing such a memo differs slightly depending upon the industry, company regulatory structure, and management style. However, there are a few standard rules that apply. First, always be respectful when writing the memo. Secondly, be matter-of-fact. Third, and perhaps most important, where possible and proper provide solutions to prevent similar losses in the future.

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Q: To write a memo to your manager about not meeting the financial goal?
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