the date from which the transactions of the company being divided shall be treated for accounting purposes as being those of one or other of the recipient companies;
an dáta óna gcaithfear le hidirbhearta na cuideachta atá á deighilt chun críocha cuntasaíochta mar idirbhearta de chuid ceann amháin nó eile de na cuideachtaí is faighteoir;