Part 15Accounts and reports

Chapter 7Publication of accounts and reports

Requirements in connection with publication of accounts and reports

436Meaning of โ€œpublicationโ€ in relation to accounts and reports

(1)

This section has effect for the purposes ofโ€”

  • section 433 (name of signatory to be stated in published copies of accounts and reports),

  • section 434 (requirements in connection with publication of statutory accounts), and

  • section 435 (requirements in connection with publication of non-statutory accounts).

(2)

For the purposes of those sections a company is regarded as publishing a document if it publishes, issues or circulates it or otherwise makes it available for public inspection in a manner calculated to invite members of the public generally, or any class of members of the public, to read it.