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answering dept short name	Business%2C Energy and Industrial Strategy
answer › answer text	%3Cp%3EThat assessment was set out in the reply given to the noble Baroness on 12%3Csup%3Eth%3C%2Fsup%3E February 2018 to Question HL5280: The determination of the distributable profits and of a distribution by a public company must be based on the profits of the company as set out in the company%E2%80%99s accounts. These must be prepared in accordance with the accounting standards%2C with the overriding requirement that they must give a true and fair view of the company%E2%80%99s finances. However%2C the Government has stated previously that it does not consider that the Companies Act requires the accounts of the company to state the company%E2%80%99s distributable profits.%3C%2Fp%3E%3Cp%3E %3C%2Fp%3E
answer › date of answer	2018-03-05
max answer › question first answered	2019-05-16T14:21:24.147Z

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registered interest

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answering body

answering dept id

answering dept short name

answering dept sort name

hansard heading

house id

legislature


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question text

tabling member printed

uin

answer

is ministerial correction

date of answer

exactly:

or between:
and

answer text

answering member printed

question first answered

answering member


label

tabling member


label

845390

registered interest

date

20/02/2018

answering body

Department for Business, Energy and Industrial Strategy

answering dept id

201

answering dept short name

Business, Energy and Industrial Strategy

answering dept sort name

Business, Energy and Industrial Strategy

hansard heading

Company Accounts

house id

legislature

25277

pref label	House of Lords

question text

To ask Her Majesty's Government, further to the Written Answer by Lord Henley on 12 February (HL5280) which stated that “the Government has stated previously that it does not consider that the Companies Act requires the accounts of the company to state the company’s distributable profits”, what assessment they have made of the Financial Reporting Council guidance on section 837 of the Companies Act 2006 which states that “A disclaimer of opinion on the financial statements as a whole would be material as the auditor would be unable to form an opinion on the amount at which the company’s distributable profits are stated”.

tabling member printed

Baroness Bowles of Berkhamsted

uin

HL5590

answer

is ministerial correction

date of answer

05/03/2018

answer text

That assessment was set out in the reply given to the noble Baroness on 12th February 2018 to Question HL5280: The determination of the distributable profits and of a distribution by a public company must be based on the profits of the company as set out in the company’s accounts. These must be prepared in accordance with the accounting standards, with the overriding requirement that they must give a true and fair view of the company’s finances. However, the Government has stated previously that it does not consider that the Companies Act requires the accounts of the company to state the company’s distributable profits.

answering member printed

Lord Henley

question first answered

05/03/2018 15:36:22

answering member

2616

label	Biography information for Lord Henley

tabling member

4562

label	Biography information for Baroness Bowles of Berkhamsted