§ Mr. Austin Mitchell
To ask the President of the Board of Trade, what responsibility he has as(a) director and (b) shareholder for the accounts of BNFL; if he has approved the accounts issued since his appointment as President and what steps his Department takes to verify them. 
§ Mr. Eggar
It is the responsibility of the Board of Directors of British Nuclear Fuels plc to prepare accounts for each financial year in accordance with the requirements of the Companies Acts. The annual report of the directors and the audited accounts are submitted to the shareholder at the company's annual general meeting. The company's auditors are responsible for forming an independent opinion, based on their audit, on the accounts and for reporting their opinion to the shareholder. Under the terms of section 14 of the Atomic Energy Authority Act 1971, my right hon. Friend the President of the Board of Trade is responsible for laying copies of BNFL's report and accounts before Parliament.