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Winding up under supervision
Virtually obsolete, in consequence of s.303 and the power to invoke the court's assistance under s.301. If a supervision order is made, the effect is the same as on the making of a winding-up order (except that the O.R. does not become liquidator): the procedure is the same as in voluntary winding up, but the court may impose restrictions on the liquidator and will require him to submit regular reports on the conduct of the winding up: the court may appoint an additional liquidator ss.304-308.
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The enhancing qualitative characteristic of understand ability means that information should be understood by a those who are experts int eh interpretation of financial information
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