SCHEDULES
F2SCHEDULE 20DDelivery of Reports and Accounts: Companies to which the Eleventh Company Law Directive applies
Annotations:
Amendments (Textual)
PART ICOMPANIES REQUIRED TO MAKE DISCLOSURE UNDER PARENT LAW
Interpretation6
1
In this Part—
“financial period”, in relation to a company, 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 disclosure are to public disclosure.
2
For the purposes of this Part, the following are accounting documents in relation to a financial period of a company—
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
the report of the auditors on the accounts mentioned in head (a), and
d
any report of the auditors on the report mentioned in head (b).
SR 1993/198