### sch.5A-sec.9 Expected opening and closing balances of maintenance reserve fund The statement must separately state— the opening balance of the maintenance reserve fund carried over from the previous financial year; and the expected closing balance of the maintenance reserve fund at the end of the financial year. - (a) the opening balance of the maintenance reserve fund carried over from the previous financial year; and - (b) the expected closing balance of the maintenance reserve fund at the end of the financial year.

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