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The Companies Act 1985 (Operating and Financial Review and Directors' Report etc. ) Regulations 2005
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4. In subsection (1) of section 241 (accounts and reports to be laid before company in general meeting)(1)—U.K.
(a)after paragraph (b) insert—
“(ba)(in the case of a quoted company) the operating and financial review,”; and
(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.”
Commencement Information
I1Sch. para. 4 in force at 22.3.2005 (with effect in accordance with reg. 1(3)), see reg. 1(2)
(1)
Section 241 was substituted by section 11 of the Companies Act 1989, and amended by regulation 10(7) of S.I. 2002/1986.
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