Chapter 7 – Disclosure required in notes to financial statements of other matters (ss 314-323)

Contents

Section 314 – Information on related undertakings [CA 2014 s 314] Section commentary
Section 315 – Information on related undertakings: exemption from disclosures [CA 2014 s 315] Section commentary
Section 316 – Information on related undertakings: provision for certain information to be annexed to annual return [CA 2014 s 316] Section commentary
Section 317 – Disclosures of particulars of staff [CA 2014 s 317] Section commentary
Section 318 – Details of authorised share capital, allotted share capital and movements [CA 2014 s 318] Section commentary
Section 319 – Financial assistance for purchase of own shares [CA 2014 s 319] Section commentary
Section 320 – Holding of own shares or shares in holding undertaking [CA 2014 s 320] Section commentary
Section 321 – Disclosure of accounting policies [CA 2014 s 321] Section commentary
Section 322 – Disclosure of remuneration for audit, audit-related and non-audit work [CA 2014 s 322] Section commentary
Section 323 – Information on arrangements not included in balance sheet [CA 2014 s 323] Section commentary

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