Amendment of regulation 2
2.  Regulation 2 of the Companies (Summary Financial Statement) Regulations (Rg 4) (referred to in these Regulations as the principal Regulations) is amended by deleting the definition of “full accounts and reports” and substituting the following definition:
“ “full financial statements and report”, in relation to a company, means —
(a)if the company is not a parent company, the company’s annual financial statements (including every document required by law to be attached to them) which are duly audited and which (or which but for section 201C of the Act) are to be laid before the company in general meeting, and the auditor’s report on the financial statements; or
(b)if the company is a parent company, the company’s consolidated financial statements and balance-sheet (including every document required by law to be attached to them) which are duly audited and which (or which but for section 201C of the Act) are to be laid before the company in general meeting, and the auditor’s report on the consolidated financial statements and balance-sheet;”.