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2. The transferable assets of the fund shall be:—
(a)any cash, securities, loans or other assets held in the fund at the date of transfer which represent in any form, or have accrued from, any cash, security, loan or other assets held in the fund at 31st March 1965;
(b)any cash, securities, loans or other assets held in the fund at the date of transfer resulting from any payments by way of transfer value or returned contributions received by the receiving authority in respect of any transferred employee and remitted to the paying authority pursuant to article 13(4);
(c)any cash, securities, loans or other assets held in the fund at the date of transfer resulting from sums credited to the fund since 31st March 1965 in respect of the annual charges and liabilities to be made good by authorities or their successors interested in the fund shown in the valuation balance sheet appended to the actuary's report, adjusted in accordance with any scheme made under section 22(6) of the Act of 1937 in consequence of the valuation;
less any sums due from the fund to sundry creditors at 31st March 1965 and expenditure after that date in respect of any asset mentioned in this paragraph.
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