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(1) Every company shall send a copy of its annual financial statement andreports for each financial year to— (a) every member of t…
(1) As soon as practicable after the directors have finished preparing thedirectors’ remuneration report, the directors shall appr…
(1) The regulations may prescribe— (a) the information that is required to be included in a directors’ remuneration report; (b) ho…
(1) The directors of a quoted company shall prepare a directors’ remuneration report for each financial year of the company. (2) I…
(1) As soon as practicable after the directors have finished preparing their annual report for the company, they shall approve the…
(1) This section applies to a company unless— (a) it is exempt for the relevant financial year from the requirements of Part XXVII…
(1) Section 655 does not require the disclosure of information about impendingdevelopments or matters in the course of negotiation…
(1) Unless the company is subject to the small companies regime, the directors shall include in their report a business review tha…
(1) The directors shall include in their report for a financial year— (a) the names of the persons who, at any time during the fin…
(1) The directors of a company shall prepare a directors’ report for eachfinancial year of the company. (2) For a financial year i…
(1) As soon as practicable after a company’s annual financial statement hasbeen prepared, the directors shall approve the statemen…
(1) If a group financial statement is not prepared for a company, the directors of the company shall include in the notes to the c…
(1) Except in the case of a company that is subject to the small companies regime, the directors of a company shall include in the…
(1) If a company is not subject to the small companies regime, the directors of the company shall include in notes to the company’…
(1) This section applies when the directors of a company are of the opinion that the number of undertakings in respect of which th…
(1) The regulations may require information about related undertakings to be provided in notes to a company’s annual financial sta…
(1) If— (a) a company prepares a group financial statement in accordance with this Act; and (b) the notes to the company's individ…
(1) The directors of a parent company shall ensure that the individual financialstatements of— (a) the parent company; and (b) eac…
(1) In preparing a group financial statement, the directors of the parent company shall include in the consolidation all of the su…
(1) In preparing a group individual financial statement for a financial year, the directors of the parent company concerned shall…
(1) If a group financial statement is required to be prepared, the directors of the parent company shall prepare the statement in…
A parent company is exempt from the requirement to prepare a group financial statement if under section 644 all of its subsidiary…
(1) A company that is itself a subsidiary undertaking is exempt from the requirement to prepare a group financial statement in the…
(1) If, at the end of a financial year, a company that is not subject to the smallcompanies regime is a parent company, the direct…