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The Companies (Revision of Defective Accounts and Report) (Amendment) Regulations (Northern Ireland) 2006

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Summary financial statements

13.—(1) Regulation 14 of the 1991 Regulations (summary financial statements)(1) is amended as follows.

(2) For paragraph (1) substitute—

(1) This Regulation has effect (subject to regulation 16(3)) where a summary financial statement has been sent to any person under Article 259 of the Order(2)..

(3) In paragraph (2) for “Where the summary financial statement” to “directors of the company shall” substitute “Where the summary financial statement does not comply with Article 259 or the Companies (Summary Financial Statement) Regulations (Northern Ireland) 1996, or if it had been prepared by reference to revised accounts or a revised report would not have complied with those requirements, the directors of the company shall, subject to paragraphs (3A) and (3B),”.

(4) After paragraph (3) insert—

(3A) The directors of the company may, instead of causing the company to prepare a further summary financial statement under paragraph (2), cause the company to prepare and send to the persons mentioned in that paragraph a supplementary note indicating the corrections to the original summary financial statement, and Article 259(1) to (2E) and (6) shall apply mutatis mutandis to such a supplementary note.

(3B) A supplementary note prepared under the last paragraph shall contain a statement that it revises the original summary financial statement in certain respects and is to be treated as forming part of that statement..

(5) In paragraph (4), after “directors' report” insert “or directors' remuneration report”.

(6) In paragraph (6), for “or the revised report under regulation 5” substitute “, the revised directors' report under regulation 5 or the revised directors' remuneration report under regulation 5A.”.

(1)

Regulation 14 was amended by regulation 10 of S.R. 1993 No. 267, and regulation 12 of S.R. 1996 No. 179

(2)

Article 259 was inserted by Article 17 of S.I. 1990/593 (N.I. 5), and amended by regulation 3 of S.R. 1993 No. 220, article 55 of S.I. 2001/3649, Article 12 of S.R. 2003 No. 3, regulation 11 of S.R. 2004 No. 496, regulation 8 of S.R. 2005 No. 56 and regulation 11 of S.R. 2005 No. 61

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