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Companies Act · s 319B

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s 319B

In this section and sections 3 12,3 19C, 3 19D and 3 19E, unless the contrary intention appears -

"consolidated financial statements" has the same meaning as in the

Accounting Standards;

"constitution" means the memorandum of association of the company, the articles of association of the company or both which are registered with the Registrar under section 15, as may be amended from time to time;

"parent company" means a company that is required under the

Accounting Standards to prepare financial statements in relation to a group;

"financial statements" means the financial statements of a company required to be prepared by the Accounting Standards and, in the case of a parent company, means the consolidated financial statements.

Companies

CAP. 39 249

a

Electronic transmission of notices of meetings [S27/2019]