[Part II Information about Employees]

[Part II Information about Employees]

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(1)     The following information with respect to the employees of a society must be given in notes to the society's individual accounts—

(a)     the average number of persons employed by the society in the financial year; and

(b)     the average number of persons so employed within each category of persons employed by the society.

(2)     The average number required by sub-paragraph (1)(a) or (b) is determined by

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