The Companies Act 1985 (Operating and Financial Review and Directors' Report etc. ) Regulations 2005

5.  In subsection (1) of section 242 (accounts and reports to be delivered to the registrar)(1)— U.K.

(a) after paragraph (b) insert—

“(ba) (in the case of a quoted company) the operating and financial review,”;

(b) for paragraph (d) substitute—

“(d) the auditors' report on those accounts and that directors' report and (in the case of a quoted company) on that operating and financial review and the auditable part of that directors' remuneration report.”; and

(c) after paragraph (d) insert—

“If any document comprised in those accounts or reports is in a language other than English then, subject to section 710B(6) (delivery of certain Welsh documents without a translation), the directors must annex to the copy of that document delivered a translation of it into English, certified in the prescribed manner to be a correct translation.”

Commencement Information

I1 Sch. para. 5 in force at 22.3.2005 (with effect in accordance with reg. 1(3)), see reg. 1(2)

(1)

Section 242 was substituted by section 11 of the Companies Act 1989, and amended by sections 30(1) and (4) and 35(1) of, and Schedule 2 to, the Welsh Language Act 1993 (c. 38), and by regulation 10(8) of S.I. 2002/1986.