§ 322 Schedule 1, page 159, line 21, at end insert —
§ 'Compliance with accounting standards
§
6A. After paragraph 36 (disclosure of accounting policies) insert —
36A. It shall be stated whether the accounts have been prepared in accordance with applicable accounting standards and particulars of any material departure from those standards and the reasons for it shall be given.".'.
§ 323 Page 159, line 25, at end insert —
§ 'Loans in connection with assistance for purchase of company's own shares
§ 7A. In paragraph 51(2) (disclosure of outstanding loans in connection with certain cases of financial assistance for purchase of company's own shares), after "153(4)(b)" insert ",(bb)".'.
1130§ 324 Page 159, line 31, leave out '21(4) and (5)' and insert '21(1)(d)'.
§ Lord TrefgarneMy Lords, I beg to move that the House do agree with the Commons in their Amendments Nos. 322 to 324.
§ Moved, That the House do agree with the Commons in the said amendments. —(Lord Trefgarne.)
§ On Question, Motion agreed to.