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847838

registered interest
date	23/02/2018
answering body	Department for Environment, Food and Rural Affairs
answering dept id	13
answering dept short name	Environment, Food and Rural Affairs
answering dept sort name	Environment, Food and Rural Affairs
hansard heading	Department for Environment, Food and Rural Affairs: Impact Assessments
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government how many (1) environmental impact assessments, (2) child rights impact assessments, (3) regulatory impact assessments, and (4) equality impact assessments, have been conducted by the Department for Environment, Food and Rural Affairs in each of the last two financial years; and of those, how many have resulted in published assessments.
tabling member printed	Lord Alton of Liverpool
uin	HL5815
answer	answer is ministerial correction date of answer 14/03/2018 answer text <p>Defra Group FM Estates has made one environmental impact assessment in the last two years. The environmental impact assessment would have become public during the planning application process.</p><p> </p><p>To date, Defra has not carried out any Child’s Rights Impact Assessment in relation to any of its policies. Defra has not had any cases where the family test has identified impacts on the family in the last two years.</p><p> </p><p>The number of regulatory impact assessments conducted and published by calendar year is provided in the table below.</p><table><tbody><tr><td><p> </p></td><td><p>2015</p></td><td><p>2016</p></td><td><p>2017</p></td></tr><tr><td><p>Number of regulatory impact assessments conducted</p></td><td><p>70</p></td><td><p>34</p></td><td><p>49</p></td></tr><tr><td><p>Number of regulatory impact assessments published</p></td><td><p>30</p></td><td><p>12</p></td><td><p>13</p></td></tr></tbody></table><p><br>Regulatory Impacts Assessments are required for all new primary legislation. In line with Government policy IAs for secondary legislation only need to be published where these impacts are above certain thresholds. In 2017, this threshold was increased from £1m to £5m annual net costs to business. Where a full IA is not published an explanatory memorandum explaining why impacts are expected to be below the threshold is published alongside the proposed legislation. Defra IAs are published at DefraLex - <a href="http://www.legislation.gov.uk/defralex" target="_blank">http://www.legislation.gov.uk/defralex</a></p><p> </p><p>Equality impact assessments are included where relevant in the regulatory impact assessments. The number of equality impact assessments to which this applies is not collated centrally and could only be provided at disproportionate cost.</p> answering member printed Lord Gardiner of Kimble question first answered 14/03/2018 17:10:27 answering member 4161 label Biography information for Lord Gardiner of Kimble
tabling member	738 label Biography information for Lord Alton of Liverpool

847839

registered interest
date	23/02/2018
answering body	Home Office
answering dept id	1
answering dept short name	Home Office
answering dept sort name	Home Office
hansard heading	Home Office: Impact Assessments
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government how many (1) environmental impact assessments, (2) child rights impact assessments, (3) regulatory impact assessments, and (4) equality impact assessments, have been conducted by the Home Office in each of the last two financial years; and of those, how many have resulted in published assessments.
tabling member printed	Lord Alton of Liverpool
uin	HL5816
answer	answer is ministerial correction date of answer 09/03/2018 answer text <p>This information is not held centrally and to obtain it would exceed the disproportionate cost threshold.</p> answering member printed Baroness Williams of Trafford question first answered 09/03/2018 14:53:14 answering member 4311 label Biography information for Baroness Williams of Trafford
tabling member	738 label Biography information for Lord Alton of Liverpool

847840

registered interest
date	23/02/2018
answering body	Home Office
answering dept id	1
answering dept short name	Home Office
answering dept sort name	Home Office
hansard heading	Migrants: Detainees
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government what enquiries they have made into reports that immigration detainees whose coach caught fire as it took them to a deportation flight were handcuffed by escort staff before they were permitted to disembark.
tabling member printed	Lord Beecham
uin	HL5817
answer	answer is ministerial correction date of answer 05/03/2018 answer text <p>An investigation is underway into the causes of the incident involving a Home Office vehicle transporting immigration detainees on 14<sup>th</sup> February. All the detainees on board were safely evacuated from the vehicle before being placed in handcuffs.</p><p>The safety and welfare of all those in our care is of the utmost importance and we will accept nothing but the highest standards from companies employed to provide detention and escorting services on our behalf.</p> answering member printed Baroness Williams of Trafford question first answered 05/03/2018 12:37:17 answering member 4311 label Biography information for Baroness Williams of Trafford
tabling member	4181 label Biography information for Lord Beecham

847841

registered interest
date	23/02/2018
answering body	Department for Exiting the European Union
answering dept id	203
answering dept short name	Exiting the European Union
answering dept sort name	Exiting the European Union
hansard heading	EU Action: Parliamentary Scrutiny
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government, for each government department, from July to December 2017, on how many occasions the Scrutiny Reserve Resolution was overridden in (1) the House of Lords, and (2) the House of Commons; and in respect of how many documents an override occurred in (a) both Houses, (b) the House of Lords, and (c) the House of Commons.
tabling member printed	Lord Boswell of Aynho
uin	HL5818
answer	answer is ministerial correction date of answer 01/03/2018 answer text <p>Between July and December 2017, 508 EU proposals and other documents were submitted for scrutiny. <br><br>Across both Houses there were 95 occasions when the Government supported decisions in the EU Council of Ministers before the scrutiny procedures had been completed by either one or both Scrutiny Committees. <br><br>In each case the Government explained to the Scrutiny Committees why it was important for the proposal to be supported before clearance had been provided. This period of reporting coincided with the extended period in the new Parliament before the European Scrutiny Committee in the House of Commons was re-appointed on 30 October 2017 and only began meeting again on 13 November to scrutinise documents. As with previous six-monthly periods, the largest category of instrument was fast-moving and sensitive CFSP and EU restrictive measures where there were 66 such instruments adopted before scrutiny could be completed. <br><br>The figures requested are set out below:<br><br></p><p><strong> </strong></p><table><tbody><tr><td><p>Department</p></td><td><p>(1 &amp; b). House of Lords override</p></td><td><p>(2 &amp; c). House of Commons override</p></td><td><p>(a). No. of overrides in both Houses at the same time</p></td><td><p>Total no. of overrides</p></td></tr><tr><td><p>Business, Energy and Industrial Strategy</p></td><td><p>3</p></td><td><p>7</p></td><td><p>3</p></td><td><p>7</p></td></tr><tr><td><p>Defence</p></td><td><p>1</p></td><td><p>1</p></td><td><p>1</p></td><td><p>1</p></td></tr><tr><td><p>Environment, Food and Rural Affairs</p></td><td><p>4</p></td><td><p>8</p></td><td><p>4</p></td><td><p>8</p></td></tr><tr><td><p>Foreign and Commonwealth Office</p></td><td><p>52</p></td><td><p>70</p></td><td><p>51</p></td><td><p>71</p></td></tr><tr><td><p>International Development</p></td><td><p>1</p></td><td><p>2</p></td><td><p>1</p></td><td><p>2</p></td></tr><tr><td><p>International Trade</p></td><td><p>0</p></td><td><p>1</p></td><td><p>0</p></td><td><p>1</p></td></tr><tr><td><p>HM Revenue and Customs</p></td><td><p>0</p></td><td><p>1</p></td><td><p>0</p></td><td><p>1</p></td></tr><tr><td><p>HM Treasury</p></td><td><p>2</p></td><td><p>3</p></td><td><p>2</p></td><td><p>3</p></td></tr><tr><td><p>Work and Pensions</p></td><td><p>0</p></td><td><p>1</p></td><td><p>0</p></td><td><p>1</p></td></tr><tr><td><p>Totals</p></td><td><p>63</p></td><td><p>94</p></td><td><p>62</p></td><td><p>95</p></td></tr></tbody></table><p><strong> </strong></p> answering member printed Lord Callanan question first answered 01/03/2018 15:56:53 answering member 4336 label Biography information for Lord Callanan
tabling member	352 label Biography information for Lord Boswell of Aynho

847842

registered interest
date	23/02/2018
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	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government for what reason, and by whose advice, the overriding true and fair view requirement of sections 226(2) and 227(3) was taken out of the Companies Act 1985 on the implementation of International Accounting Standards; why this was then reinstated as section 393 of the Companies Act 2006, and by whose advice; when section 393 of the Companies Act 2006 come into effect; and for what years that requirement was absent.
tabling member printed	Baroness Bowles of Berkhamsted
uin	HL5819
answer	answer is ministerial correction date of answer 05/03/2018 answer text <p>The Companies Act 1985 (International Accounting Standards and Other Accounting Amendments) Regulations 2004 introduced the amendments to the Companies Act 1985 needed to provide for the application of the International Accounting Standards Regulation. The regulations commenced on 1 January 2005. The Companies Act 2006 introduced section 393, which commenced on 6 April 2008.</p><p> </p><p>The 2004 regulations gave effect to the EU’s International Accounting Standards Regulation, which introduced the requirement to prepare accounts using EU adopted International Accounting Standards (IAS). The EU Regulation did not include the requirement that IAS accounts should give a “true and fair” view. The Regulation instead relies upon the fact that the framework supporting the standards requires a “fair presentation” of the company’s finances; that it does not require strict conformity with every technical accounting requirement in the accounting Directives; and that the auditor’s report should state whether the accounts give a true and fair view.</p><p> </p><p>The Companies Act 2006 consolidated the requirements of the Companies Act 1985 and the amendments to it and restated and reformed the requirements on the preparation of accounts. In line with the recommendations of the company law review following public consultation, the Companies Act 2006 introduced the “true and fair” requirement for all accounts in section 393.</p><p> </p><p>I am unable to provide further explanation of the Government’s justification in 2004 for not having also included an overarching requirement that IAS accounts must give a true and fair view. It is an established convention that Minsters of one administration cannot see the documents of a previous administration. I am therefore unable to provide the information requested by the noble Baroness.</p> answering member printed Lord Henley question first answered 05/03/2018 15:26:39 answering member 2616 label Biography information for Lord Henley
tabling member	4562 label Biography information for Baroness Bowles of Berkhamsted

847843

registered interest
date	23/02/2018
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	Financial Reporting Council
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government, further to the Written Answer by Lord Henley on 21 February (HL5518), when each director of the Financial Reporting Council (FRC) was informed that the FRC was a public body; how they were informed, and how this was documented; whether they will place in the Library of the House letters of appointment for each director at the date of each appointment, rather than the recent general letter of appointment dated 30 January; and whether they will set out how a public body can operate as a public body if the public has not been informed that it is a public body.
tabling member printed	Baroness Bowles of Berkhamsted
uin	HL5820
answer	answer is ministerial correction date of answer 05/03/2018 answer text <p>The terms of appointment for each director of the Financial Reporting Council (FRC) mirror the terms of appointment placed into the Library of the House for my answer HL5518. I will ask the FRC to provide the letters of appointment for each director and will place these in the Libraries of the House in due course with appropriate redactions.</p><p> </p><p>The classification of the FRC in 2004 and the further considerations by the Office for National Statistics up to 2014 were published. The FRC is included in the whole of Government accounts pursuant to legislation.</p> answering member printed Lord Henley question first answered 05/03/2018 15:27:17 answering member 2616 label Biography information for Lord Henley
tabling member	4562 label Biography information for Baroness Bowles of Berkhamsted

847844

registered interest
date	23/02/2018
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	Financial Reporting Council
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government further to the Written Answer by Lord Henley on 20 February (HL5467), whether the Financial Reporting Council changed the wording after my question (HL4627) was tabled on 11 January; and why the Written Answer by Lord Henley on 1 February (HL5095) referred to a position with future effect, not the past and present position.
tabling member printed	Baroness Bowles of Berkhamsted
uin	HL5821
answer	answer is ministerial correction date of answer 05/03/2018 answer text <p>The fact sheet <ins class="ministerial">attached to the</ins> <del class="ministerial">placed into the Libraries of the House in</del> response <ins class="ministerial">given</ins> to question HL5095 used the word “requested” and is dated June 2017.</p><p> </p><p>My answer to question HL5095 stated the position as of 1<sup>st</sup> February 2018.</p> answering member printed Lord Henley question first answered 05/03/2018 15:27:58 question first ministerially corrected 26/03/2018 15:35:43 answering member 2616 label Biography information for Lord Henley previous answer version 44560 answering member printed Lord Henley answering member 2616 label Biography information for Lord Henley
tabling member	4562 label Biography information for Baroness Bowles of Berkhamsted

847845

registered interest
date	23/02/2018
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	2
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), what were the circumstances that led to the UK voluntarily adopting International Accounting Standards (IAS) for separate, company-only, accounts by invoking the option under Article 5 of the IAS Regulation 2001; and whether, prior to the UK invoking that option, the Financial Reporting Council or Department for Trade and Industry had anticipated the difficulties that this option would create for the use of separate accounts for capital maintenance purposes.
tabling member printed	Baroness Bowles of Berkhamsted
uin	HL5822
answer	answer is ministerial correction date of answer 05/03/2018 answer text <p>The Department for Trade and Industry consulted on the adoption of “International Accounting Standards” in 2002 (URN 2002/1158). The consultation considered whether the UK should exercise the Member State option under Article 5 of the IAS Regulation and, in particular, whether to extend the application of the Regulation to the individual accounts of publicly traded companies.</p><p> </p><p>The consultation stated that:</p><p> </p><p>“There may be good reasons to exercise this option in order to help internal consistency and comparability of accounts within the same group and assist in preparation of consolidated accounts. There is the additional advantage that the current practice of presenting entity financial statements of the parent with the group accounts as one package could continue. With no extension the practice would probably have to change, as it would be cumbersome and confusing to have to explain two different bases of preparation. We estimate that this would affect around 2700 companies.”</p><p> </p><p>The Government considered the responses to the consultation and conducted a full assessment of the costs and benefits of the various approaches to implement the IAS Regulation. Following this consideration the Government concluded that it would implement the option in the regulation, including to extend the application of the Regulation to the individual accounts of publicly traded companies.</p><p> </p><p>The Companies Act 1985 (International Accounting Standards and Other Accounting Amendments) Regulations 2004 (SI 2004 / 2947) provided for the application of the International Accounting Standards Regulation. The impact assessment accompanying the regulations sets out the Government’s assessment of the costs and benefits. It concluded that the Governments resulting policy on taking up the option in Article 5 overall had the following benefits:</p><p> </p><p>“Parent companies and building societies and subsidiaries in groups will be able to prepare their accounts to one framework of accounting standards. Companies and building societies that do business or seek capital across borders would be able to prepare their accounts to adopted IAS for ease of comparison. Comparability of accounts will assist, shareholders, analysts and other users of accounts.”</p> answering member printed Lord Henley question first answered 05/03/2018 15:29:38 answering member 2616 label Biography information for Lord Henley
tabling member	4562 label Biography information for Baroness Bowles of Berkhamsted

847846

registered interest
date	23/02/2018
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	Banks: Company Accounts
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government when the Financial Reporting Council (FRC) first became aware of any problems with International Accounting Standards for the capital adequacy of particular banks; by what means the FRC found out about such problems; which banks any such problems applied to; and how the FRC responded to any identified problems.
tabling member printed	Baroness Bowles of Berkhamsted
uin	HL5823
answer	answer is ministerial correction date of answer 05/03/2018 answer text <p>The Prudential Regulation Authority is responsible for regulation of the capital adequacy of banks. Prior to 2013 this was the responsibility of the Financial Services Authority. The Financial Reporting Council (FRC) was not aware of the contribution that certain features of the International Accounting Standards made to the problem of the capital adequacy of the banks until the problem was a matter of public knowledge. The FRC has engaged with UK Government, Europe, internationally, and with the International Accounting Standards Board since then to develop reforms to the standards, which address the concerns that have been identified.</p> answering member printed Lord Henley question first answered 05/03/2018 15:40:59 answering member 2616 label Biography information for Lord Henley
tabling member	4562 label Biography information for Baroness Bowles of Berkhamsted

847847

registered interest
date	23/02/2018
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	2
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 (HL5214), on which issues does the Financial Reporting Council now accept the position set out by Mr Bompas QC; and in particular whether section 831 of the Companies Act 2006 is one such issue.
tabling member printed	Baroness Bowles of Berkhamsted
uin	HL5824
answer	answer is ministerial correction date of answer 05/03/2018 answer text <p>As stated in the reply given to the noble Baroness on 12<sup>th</sup> February 2018 to question HL5214, the Financial Reporting Council (FRC) sought advice on a range of matters from Martin Moore QC and accepted the advice it received. This includes the advice relating to the requirements of the Companies Act 2006 that determines distributable profits. Section 831 forms part of those requirements. The FRC has not changed its views on those matters.</p> answering member printed Lord Henley question first answered 05/03/2018 15:30:45 answering member 2616 label Biography information for Lord Henley
tabling member	4562 label Biography information for Baroness Bowles of Berkhamsted