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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol). Dim ond ar ei ffurf wreiddiol y mae’r eitem hon o ddeddfwriaeth ar gael ar hyn o bryd.
Companies Act 2006
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Memorandwm Esboniadol
12. In section 454 (voluntary revision of accounts etc)—
(a)in subsection (1) for paragraph (c) substitute—
“(c)a strategic report of the company,”;
(b)in subsection (3) for paragraph (c) substitute—
“(c)a revised strategic report of the company.”; and
(c)in subsection (4)—
(i)in paragraph (a), for “, report or statement” substitute “or report”;
(ii)in paragraph (b), for “, report or statement” substitute “or report”;
(iii)in the closing words of paragraph (c) for “summary financial statement” substitute “strategic report and supplementary material” and for “has” substitute “have.
Yn ôl i’r brig