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2(1)In respect of the relevant financial year, there may be delivered a copy of a modified balance sheet, instead of the full balance sheet.
(2)The modified balance sheet shall be an abbreviated version of the full balance sheet, showing only those items to which a letter or Roman number is assigned in the balance sheet format adopted under Schedule 4, Part I, but in other respects corresponding to the full balance sheet.
(3)The copy of the modified balance sheet shall be signed as required by section 238.
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