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Amendment of section 295 of Principal Act
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21. Section 295 of the Principal Act is amended—
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(a) in subsection (1)(b), by the substitution of “required by Schedules 3, 3A, 4 and 4A” for “required by Schedules 3 and 4”,
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(b) by the insertion of the following subsection after subsection (2):
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“(2A) IFRS group financial statements shall state the following:
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(a) the name and legal form of the holding company;
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(b) the place of registration of the holding company and the number under which it is registered;
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(c) the address of its registered office;
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(d) where the holding company is being wound up, the information required by section 595.”,
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and
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(c) in subsection (3), by the substitution of “subsection (1) or (2A)” for “subsection (1)”.
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