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Balance sheet, etc., of continuing company for year ending on 31st March, 1945.
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13.—In drawing up its balance sheet and profit and loss account for the accounting year ending on the 31st day of March, 1945, the continuing company shall treat the trading of the dissolved company during the period commencing on the 1st day of April, 1944, and ending on the day immediately before the transfer date as if it were the trading of the continuing company.
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