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19To comply with this Part, the accounts must contain a statement, in relation to such transactions, arrangements and agreements made as mentioned in section 234(1), of—
(a)the aggregate amounts outstanding at the end of the financial year under transactions, arrangements and agreements within sub-paragraphs (a), (b) and (c) respectively of paragraph 15 of this Schedule, and
(b)the numbers of persons for whom the transactions, arrangements and agreements falling within each of those sub-paragraphs were made.
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