This section applies if the last annual accounts of any of the merging companies relate to a financial year ending before—
If the company has not made public a half-yearly financial report relating to a period ending on or after the date mentioned in subsection (1), the directors of the company must prepare a supplementary accounting statement.
That statement must consist of—
The requirements of this Act ... as to the balance sheet forming part of a company's annual accounts, and the matters to be included in notes to it, apply to the balance sheet required for an accounting statement under this section, with such modifications as are necessary by reason of its being prepared otherwise than as at the last day of a financial year.
The provisions of section 414 as to the approval and signing of accounts apply to the balance sheet required for an accounting statement under this section.
In this section " half-yearly financial report " means a report of that description required to be made public by rules under section 89A of the Financial Services and Markets Act 2000 (transparency rules).
The requirement in this section is subject to section 915A (other circumstances in which reports and inspection not required) and section 918A (agreement to dispense with reports etc ).