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    <title>What numbers should an entity use to file the FLA returns if the account closing date is different from 31st March of the respective year?</title>
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    <description>When an entity&#039;s accounting year end differs from the 31 March reference used for the Annual Return on FLA, the entity must determine the numbers to report by its own internal assessment and prepare information for both the previous March and the latest March reference periods.</description>
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