(1) The amounts set out in the annual accounts of a company may also be shown in the same accounts translated into euros.
(2) When complying with section 441 (duty to file accounts and reports), the directors of a company may deliver to the registrar an additional copy of the company's annual accounts in which the amounts have been translated into euros.
(3) In both cases—
(a) the amounts must have been translated at the exchange rate prevailing on the date to which the balance sheet is made up, and
(b) that rate must be disclosed in the notes to the
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