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Does the requirement in section (2)(b)(ii) refer to ALL laws and regulations or only those relating to the environment?circumstances connected with his or her resignation or termination of appointment that should be brought to the attention of the company’s members or creditors, is there a need to deliver the statement given by the auditor to the company under section 424(b) or 425(1)(b) (i.e.
Unless the subsidiary is a company specified in section 359(4) (which includes, for example, a bank, an insurance company, etc.), it is qualified for reporting exemption if it meets the size criteria or obtains the necessary members’ approval for it to fall within the reporting exemption.If the company level statement of financial position of a holding company is contained in the notes to the company’s consolidated financial statements in accordance with section 2 of Part 1 of Schedule 4 to the new CO, are the holding company’s directors required to approve and sign the statement of financial position pursuant to section 387?For a company which is a holding company in a financial year, is it required to disclose the name of every director of its subsidiary undertakings rather than just the name of every director of the company itself in its directors’ report according to section 390(3)?a “statement of no circumstances”) together with the relevant specified form to the Registrar of Companies for registration?Clarifying the financial year of a company (see Q25 below) and requiring companies to hold annual general meetings, and public companies or companies limited by guarantee to deliver annual returns, in respect of every financial year of the company for registration (see Q30 below and Highlights on Annual Returns of Local Companies); and Requiring an auditor who retires or is removed from office to give a statement of the circumstances connected with the cessation of office (see Q31 below and Highlights on Enhancement of Auditor's rights)“Reporting exemption” means the exemptions available to private or guarantee companies (other than certain companies specifically excluded) that are qualified to prepare simplified accounts and directors’ reports.The law does not require the wholly owned subsidiary to prepare company level financial statements and consolidated financial statements for the same financial year.
If the holding company is a wholly owned subsidiary of another body corporate at the end of the financial year, the company is not required to prepare consolidated financial statements.
Does the 75% mean 75% of the voting rights of ALL members of the company OR 75% of the voting rights of those members attending a general meeting to pass a resolution for such purpose? A company must deliver a copy of an agreement made for the purposes of section 359(1)(b)(iii) or a resolution passed for the purposes of section 360(1) or (2) to the Registrar for registration respectively within 15 days after it is made or passed pursuant to sections 622(1)(e) and (f) of the new CO.
When determining the eligibility of the holding company of a group of companies for the reporting exemption under section 359(2) or (3), the size of the group as a whole is relevant.
For large corporate groups with a large number of subsidiary undertakings, are there any practical measures that a holding company can adopt to comply with the requirement to disclose directors’ names on a consolidated basis in the directors’ report of the holding company under section 390(3)?
Section 436 of the new CO stipulates the requirement in connection with publication of financial statements including any non-statutory accounts.
The relief provided in the SME-FRS is relevant for the purpose of excluding one or more subsidiary undertakings from the annual consolidated financial statements pursuant to section 381(2) only.