SCHEDULES

F2SCHEDULE 20DDelivery of Reports and Accounts: Companies to which the Eleventh Company Law Directive applies

Annotations:
Amendments (Textual)
F2

SR 1993/198

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).