Companies Act 1967 · s 386A

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s 386AInterpretation

In this section and sections 387B, 387C, 397 and 401, unless the contrary intention appears —“consolidated financial statements” and “parent company” have the meanings given by section 209A;“financial statements” means the financial statements of a company required to be prepared by the Accounting Standards and, in the case of a parent company, means the consolidated financial statements.

“consolidated financial statements” and “parent company” have the meanings given by section 209A;

“financial statements” means the financial statements of a company required to be prepared by the Accounting Standards and, in the case of a parent company, means the consolidated financial statements.