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Companies Act 2006
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Valid from 06/04/2008
469Preparation and filing of accounts in eurosU.K.
This section has no associated Explanatory Notes
(1)The amounts set out in the annual accounts of a company may also be shown in the same accounts translated into euros.
(2)When complying with section 441 (duty to file accounts and reports), the directors of a company may deliver to the registrar an additional copy of the company's annual accounts in which the amounts have been translated into euros.
(3)In both cases—
(a)the amounts must have been translated at the exchange rate prevailing on the date to which the balance sheet is made up, and
(b)that rate must be disclosed in the notes to the accounts.
(4)For the purposes of sections 434 and 435 (requirements in connection with published accounts) any additional copy of the company's annual accounts delivered to the registrar under subsection (2) above shall be treated as statutory accounts of the company.
In the case of such a copy, references in those sections to the auditor's report on the company's annual accounts shall be read as references to the auditor's report on the annual accounts of which it is a copy.
Modifications etc. (not altering text)
C1S. 469 applied (with modifications) (6.4.2008) by The Insurance Accounts Directive (Miscellaneous Insurance Undertakings) Regulations 2008 (S.I. 2008/565), reg. 3
C2S. 469 applied (with modifications) (1.10.2008) by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 (S.I. 2008/1911), reg. 28
C3Ss. 418-469 applied (with modifications) (1.10.2009) by The Unregistered Companies Regulations 2009 (S.I. 2009/2436), regs. 3-5, Sch. 1 para. 10 (with transitional provisions and savings in regs. 7, 9, Sch. 2)
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