Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗
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]
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Source: Singapore Statutes Online (Attorney-General's Chambers), © Government of Singapore.
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