Regulation 7

take reasonable steps to ensure that, within 30 days after the date of revision, or such longer period as the Registrar may allow, the revised financial statements, or the revised consolidated financial statements or balance‑sheet, are sent —

to all persons to whom a copy of the original financial statements, or original consolidated financial statements or balance‑sheet, had been sent;

to all persons to whom a copy of a summary financial statement, instead of a copy of the original financial statements, or original consolidated financial statements or balance‑sheet, had been sent under section 203A of the Act; and

to all persons entitled, as at the date of revision, to receive notice of general meetings of the company;

within 30 days after the date of a request from a person mentioned in sub‑paragraph (i) or (ii), send without charge the revised financial statements, or the revised consolidated financial statements or balance‑sheet, to —

any member of the company (whether the member is or is not entitled to have sent to him or her copies of the revised financial statements, or revised consolidated financial statements or balance‑sheet) to whom copies have not been sent; and

any holder of a debenture; and

unless the Registrar otherwise allows, lay the revised financial statements, or revised consolidated financial statements or balance‑sheet, before the company at the next general meeting of the company held after the date of revision.

the new directors’ statement on the revised financial statements, or revised consolidated financial statements or balance‑sheet; and

where applicable, the auditor’s report on the revised financial statements, or revised consolidated financial statements or balance‑sheet.