Companies (Accounting) Act 2017

Amendment of section 295 of Principal Act

21. Section 295 of the Principal Act is amended—

(a) in subsection (1)(b), by the substitution of “required by Schedules 3, 3A, 4 and 4A” for “required by Schedules 3 and 4”,

(b) by the insertion of the following subsection after subsection (2):

“(2A) IFRS group financial statements shall state the following:

(a) the name and legal form of the holding company;

(b) the place of registration of the holding company and the number under which it is registered;

(c) the address of its registered office;

(d) where the holding company is being wound up, the information required by section 595.”,


(c) in subsection (3), by the substitution of “subsection (1) or (2A)” for “subsection (1)”.