The Overseas Companies Regulations 2009

Application and interpretation of Chapter

31.—(1) This Chapter applies to an overseas company to which this Part applies that—

(a) is required by its parent law to prepare, have audited and disclose accounts, or

(b) is incorporated in an EEA State and is required by its parent law to prepare and disclose accounts, but is not required by its parent law to have its accounts audited or deliver its accounts.

(2) In relation to a company to which this Chapter applies—

“accounting documents”, in relation to a financial period of the company, means—

(a)

the accounts of the company for the period, including if it has one or more subsidiaries, any consolidated accounts of the group,

(b)

any annual report of the directors for the period,

(c)

any report of the auditors on the accounts mentioned in sub-paragraph (a), and

(d)

any report of the auditors on the report mentioned in sub-paragraph (b),

and for this purpose “subsidiaries” and “consolidated group accounts” have the meaning given to them by the company’s parent law;

“financial period” means a period for which the company is required or permitted by its parent law to prepare accounts;

“parent law”, in relation to a company, means the law of the country in which the company is incorporated;

and references to disclose or disclosure are to public disclosure.