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The Companies (Summary Financial Statement) (Amendment) Regulations 2005

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  • Y Diweddaraf sydd Ar Gael (Diwygiedig)
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5.—(1) Regulation 5 of the 1995 Regulations (consultation by notice)(1) is amended as follows.

(2) In paragraph (1)—

(a)omit “ listed public”,

(b)in sub-paragraph (b), for “directors' report for that year” substitute “, in the case of a quoted company, directors' remuneration report for that year, and may contain additional information derived from the directors' report or (in the case of a quoted company) the operating and financial review for that year”,

(c)after sub-paragraph (b) insert—

“(bb)in the case of a quoted company, state that, if a full copy of its operating and financial review is not sent to the entitled person, that review will be published on a web site, and that the summary financial statement will state the address of the web site, the place on it where the review may be accessed, and how it may be accessed;” and

(d)for sub-paragraph (e) substitute—

“(e)state that the summary financial statement will contain a statement by the company’s auditors as to whether—

(i)the summary financial statement is consistent with the company’s annual accounts and, in the case of a quoted company, directors' remuneration report, and where information derived from the directors' report or operating and financial review is included in the statement, with that report or review,

(ii)the summary financial statement complies with the requirements of section 251 of the 1985 Act (2) and of these Regulations, and

(iii)the auditors' report on the company’s annual accounts was qualified or unqualified.”

(1)

Regulation 5 was amended by article 32(2) of, and paragraphs 1 and 4 in Schedule 2 to, S.I. 2000/3373.

(2)

Section 251 was substituted by section 15 of the Companies Act 1989 (c. 40), and amended by regulation 3 of S.I. 1992/3003, by article 14 of S.I. 2000/3373, by article 15 of S.I. 2001/3649, by regulation 8 of S.I. 2002/1986, by regulation 11 of S.I. 2004/2947, and by regulation 12 of S.I. 2005/1011.

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