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