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4.—(1) In respect of every item shown in the summary profit and loss account, or in the summary balance sheet, the corresponding amount must be shown for the immediately preceding financial year.
(2) For the purposes of sub-paragraph (1), “the corresponding amount” is the amount shown in the summary financial statement for that year or which would have been so shown had such a statement been prepared for that year, taking account of any adjustments to corresponding amounts made in the full account and reports.
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