§ Mr. Austin MitchellTo ask the President of the Board of Trade whether he will introduce legislation to require companies in their annual accounts to show the percentage of turnover spent on research and development.
§ Mr. Neil HamiltonNo. Under SSAP 13, large companies already show spend on research and development in their accounts and the Accounting Standards Board's recently published proposals that companies should include an operating and financial review in annual reports build on this.