§ 386A — Interpretation

386A. In this section and sections 387B, 387C, 397 and 401, unless the contrary intention appears —“consolidated financial statements” and “parent company” have the meanings given by section 209A;

“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.[36/2014]