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V-1 - Securities Act
Section 151
Disposition versions
151. Where any financial statements of the offeree company accompany or form part of a directors’ circular, such statements, if not reported upon by the auditor of the company, shall be accompanied by a report of the chief financial officer of the company who shall state in his report whether in his opinion the financial statements referred to therein present fairly the financial position of the company and the results of its operations for the period under review.
