Companies (Accounting) Act 2017

Amendment of section 328 of Principal Act

44. Section 328 of the Principal Act is amended—

(a) in paragraph (i), by the substitution of “such shares,” for “such shares, and”,

(b) in paragraph (ii), by the substitution of “if any,” for “if any.”, and

(c) by the insertion of the following paragraphs after paragraph (ii):

“(iii) the reasons for any acquisitions made during the financial year, and

(iv) the proportion of called-up share capital held at the beginning and end of the financial year.”.