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Amendment of section 353 of Principal Act
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52. Section 353 of the Principal Act is amended—
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(a) in subsection (2)—
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(i) by the deletion, in paragraph (b), of “and”,
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(ii) by the substitution of the following paragraph for paragraph (c):
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“(c) any other notes to the financial statements including the notes relating to income statement items applicable to the small or micro company concerned, and”,
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and
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(iii) by the insertion of the following paragraph after paragraph (c):
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“(d) the statement of changes in equity of the company.”,
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and
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(b) in subsection (3)—
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(i) by the substitution of the following paragraph for paragraph (c):
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“(c) any other notes to the financial statements, including the notes relating to profit and loss account items applicable to the small or micro company concerned and, in particular, the information required by paragraph 53 of Schedule 3A in the case of a small company,”,
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(ii) by the substitution of the following paragraph for paragraph (d):
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“(d) the information required by paragraph 48 of Schedule 3A in the case of a small company or paragraph 33 of Schedule 3B in the case of a micro company, even where the company has elected to include it in the profit and loss account, and”,
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and
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(iii) by the insertion of the following paragraph after paragraph (d):
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“(e) any information provided in accordance with subsections (4), (5) and (6) of section 291.”.
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