(1)its audited accounts (see ¶783-350) or, from 27 May 2011, its unaudited accounts where it is reasonable to believe that they can be relied on for the purposes of calculating reportable income and it would be unreasonable for the fund to provide audited accounts;
(2)its computation of its reportable income for the period of account based on its audited accounts (see ¶783-360ff.);
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