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    <title>Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Amendment Rules, 2018</title>
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    <description>The amendment inserts transitional sub-rules preserving continuation of EBRL filing: companies that have filed financial statements under rule 3(1) must continue to file in succeeding years even if they no longer fall within the specified class, and companies that filed under the earlier 2011 Rules must likewise continue to file as prescribed despite not falling within the specified class.</description>
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      <description>The amendment inserts transitional sub-rules preserving continuation of EBRL filing: companies that have filed financial statements under rule 3(1) must continue to file in succeeding years even if they no longer fall within the specified class, and companies that filed under the earlier 2011 Rules must likewise continue to file as prescribed despite not falling within the specified class.</description>
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