47Accounts

#### 47 Accounts (1) This section has effect for the purposes of: (a) the Companies Act 1981; and (b) the Companies (Transitional Provisions) Act 1981 as it applies in relation to, and in relation to persons and matters associated with, ANL because of subsection 90(6) of the Companies Act 1981. (2) A report and financial statements that were prepared under section 63H of the Audit Act 1901 (as that section applied to ANL because of this Act) in relation to a period and furnished to the Minister on a particular day shall be taken to be a profit and loss account of ANL that was: (a) made out in relation to that period; and (b) laid before the body at an annual general meeting of the body held on that day.