Document ID: chunk:federal_register_of_legislation:C2010C00578:clause:2_39
Version: federal_register_of_legislation:C2010C00578
Segment Type: clause
Provision Reference: sch 2 cl 39
Character Range: 52456–53017

39  At the end of section 820‑589
Add:

 (4) The amounts referred to in paragraphs (3)(a) and (b) are to be worked out, so far as practicable, on the basis of the information that would be contained in a set of consolidated accounts:
 (a) prepared, in accordance with the *accounting standard on consolidated accounts, as at the end of that day; and
 (b) covering the *members of the group as at the end of that day.

Note: This subsection does not depend on whether such a set of consolidated accounts was prepared, or had to be prepared, for other purposes.