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The Companies (1986 Order) (Operating and Financial Review and Directors' Report etc.) Regulations (Northern Ireland) 2005
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3. In paragraph (1) of Article 247 (right to demand copies of accounts and reports)(1) –
(a)after sub-paragraph (b) insert –
“(ba)(in the case of a quoted company) the last operating and financial review,”; and
(b)for sub-paragraph (d) substitute –
“(d)the auditors' report on those accounts and that directors' report and (in the case of a quoted company) on that operating and financial review and the auditable part of that directors' remuneration report.”.
(1)
Articles 246 and 247 were inserted into the 1986 Order by Article 12 of the Companies (Northern Ireland) Order 1990 in place of existing Articles of those numbers, and amended by S.R. 2003 No. 3 and S.R. 2005 No. 56
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