1172. Circumstances where merging company must prepare supplementary accounting statement.
1172. Circumstances where merging company must prepare supplementary accounting statement.
Companies (Volume 14 (2023), paras 1-467; Volume 14A (2023), paras 468-919; Volume 15 (2023), paras 920-1445; Volume 15A (2023), paras 1446-1924) | Commentary
If the last annual accounts1 of any of the merging companies2 relate to a financial year3 ending before:
-
(1) the
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