- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)In the case of a company that does not prepare group accounts, details of—
(a)advances and credits granted by the company to its directors, and
(b)guarantees of any kind entered into by the company on behalf of its directors,
must be shown in the notes to its individual accounts.
(2)In the case of a parent company that prepares group accounts, details of—
(a)advances and credits granted to the directors of the parent company, by that company or by any of its subsidiary undertakings, and
(b)guarantees of any kind entered into on behalf of the directors of the parent company, by that company or by any of its subsidiary undertakings,
must be shown in the notes to the group accounts.
(3)The details required of an advance or credit are—
(a)its amount,
(b)an indication of the interest rate,
(c)its main conditions, and
(d)any amounts repaid.
(4)The details required of a guarantee are—
(a)its main terms,
(b)the amount of the maximum liability that may be incurred by the company (or its subsidiary), and
(c)any amount paid and any liability incurred by the company (or its subsidiary) for the purpose of fulfilling the guarantee (including any loss incurred by reason of enforcement of the guarantee).
(5)There must also be stated in the notes to the accounts the totals—
(a)of amounts stated under subsection (3)(a),
(b)of amounts stated under subsection (3)(d),
(c)of amounts stated under subsection (4)(b), and
(d)of amounts stated under subsection (4)(c).
(6)References in this section to the directors of a company are to the persons who were a director at any time in the financial year to which the accounts relate.
(7)The requirements of this section apply in relation to every advance, credit or guarantee subsisting at any time in the financial year to which the accounts relate—
(a)whenever it was entered into,
(b)whether or not the person concerned was a director of the company in question at the time it was entered into, and
(c)in the case of an advance, credit or guarantee involving a subsidiary undertaking of that company, whether or not that undertaking was such a subsidiary undertaking at the time it was entered into.
(8)Banking companies and the holding companies of credit institutions need only state the details required by subsections (3)(a) and (4)(b).
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Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
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