The accounts are opened in the following cases:

• the date of commencement of operations, which is the date of initial precipitating event for pecuniary or financial

• at the beginning of each subsequent fiscal year

• the date of change of the legal form

• the date of registration or a combination of the division, giving rise to a new unit (s)

• the date of commencement of the liquidation or bankruptcy.

However, they are to be closed at:

• the last day of the fiscal year

• the date the entity's operations, including its sale, the completion of the liquidation or bankruptcy proceedings (if they were not redeemed)

• on the day preceding the change in the legal

• in the acquiree at the acquisition date associated with the acquisition of a subsidiary by another entity (ie the date of registration of the merger)

• on the day preceding the date of distribution or combination, if the result of the division or merger created a new entity (ie the day preceding the day of registration of merger or division)

• on the day before putting the unit into liquidation or bankruptcy to another date.

S.Ekman ? General Manager
FY AUDIT/24iValue

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