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Companies Act 2006
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927Report on material changes of assets of transferor company (division)U.K.
This section has no associated Explanatory Notes
(1)The directors of the transferor company must report—
(a)to every meeting of the members, or any class of members, of that company summoned for the purpose of agreeing to the scheme, and
(b)to the directors of each existing transferee company,
any material changes in the property and liabilities of the transferor company between the date when the draft terms were adopted and the date of the meeting in question.
(2)The directors of each existing transferee company must in turn—
(a)report those matters to every meeting of the members, or any class of members, of that company summoned for the purpose of agreeing to the scheme, or
(b)send a report of those matters to every member entitled to receive notice of such a meeting.
(3)The requirement in this section is subject to section 933 (agreement to dispense with reports etc) [F1and section 933A (certain requirements excluded where shareholders given proportional rights)].
Textual Amendments
F1Words in s. 927(3) inserted (1.8.2011 with application in accordance with reg. 1(2)) by The Companies (Reporting Requirements in Mergers and Divisions) Regulations 2011 (S.I. 2011/1606), reg. 26
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