=+(3) Under the terms of the amalgamation, the following was agreed: (i) The non-current assets of BECKHAM

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=+(3) Under the terms of the amalgamation, the following was agreed:

(i) The non-current assets of BECKHAM and ADAMS would be valued at

€70,000 while the non-current assets of NOONAN and NORTON would be valued at €20,000.

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