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Construction of references to documents annexed to accounts.
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164.—(1) Subject to subsection (2), references in this Act to a document annexed or required to be annexed to a company's accounts or any of them shall not include the directors' report or the auditors' report.
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(2) Any information which is required by this Act to be given in accounts, and is thereby allowed to be given in a statement annexed, may be given in the directors' report instead of in the accounts and, if any such information is so given, the report shall be annexed to the accounts, and this Act shall apply in relation thereto accordingly, except that the auditors shall report thereon only so far as it gives the said information.
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