where applicable, an accounting statement drawn up as at a date which shall not be earlier than the first day of the third month preceding the date of the draft terms of division, if the latest annual accounts relate to a financial year which ended more than six months before that date;
i gcás inarb infheidhme, ráiteas cuntasaíochta arna tharraingt suas ar dháta nach luaithe ná an chéad lá den tríú mí roimh dháta na ndréacht-téarmaí deighilte, má bhaineann na cuntais airgeadais is déanaí le bliain airgeadais a raibh deireadh léi níos mó ná sé mhí roimh an dáta sin;