Thursday 6 August 2009
UK: disclosure of director loans in company accounts
The Department for Business, Innovation and Skills has issued a consultation paper concerning the scope of the requirement for disclosure of directors' loans in company accounts under Section 413 of the Companies Act (2006). The paper outlines various proposals for amending Section 413 as part of the Government's review of the adequacy of information provided to shareholders and other users of accounts in respect of directors' loans.
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