Companies (Amendment) Act, 1986
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Documents to be annexed to annual return. |
7.—(1) Subject to the provisions of this Act, there shall be annexed to the annual return— | |
(a) (i) in the case of a company other than a company to which subsection (2) or (3) section 2 of this Act applies, a copy of the balance sheet, and profit and loss account, of the company drawn up in accordance with sections 3 , 4 and 5 of, and the Schedule to, this Act, | ||
(ii) in the case of a company to which section 2 (2) of this Act applies, a copy of the balance sheet, and profit and loss account, of the company drawn up in accordance with the Principal Act, | ||
and a copy of the report of the auditors on, and the report of the directors accompanying, each such balance sheet and profit and loss account, and each such copy shall be certified both by a director, and the secretary, of the company to be a true copy of such balance sheet, profit and loss account, or report, as the case may be, laid before the annual general meeting of the company held during the period to which the return relates, and | ||
(b) where a document, being a balance sheet, profit and loss account, report, or statement, annexed to the annual return, is in a language other than the English language or the Irish language, there shall be annexed to each such document a translation in the English language or the Irish language certified in the prescribed manner to be a correct translation. | ||
(2) If a document required by this section to be annexed to the annual return referred to in subsection (1) of this section does not comply with the provisions of the law in force at the date of the relevant audit with respect to the form and the contents of the document, there shall be made by the company concerned such amendments in the copy as are necessary in order to bring it into compliance with those provisions, and the fact that the copy has been so amended shall be stated therein. | ||
(3) Section 128 of the Principal Act shall not apply to a company to which this section applies. |