Companies Act (Cap. 386)
Companies Act (Cap. 386), article 169
169. (1) An investment company with variable share capital
shall prepare its individual acco unts in accordance with the fo rmat
set out in the Fifth Schedule.
(2) The director’s report of an investment company with
variable share capital shall pr ovide information sufficient to enable
investors to make an informed judgment on the development of th e
company’s activities and it s financial performance.
(3) In all other respects, the annual accounts and director’s
report of an investment company with variable share capital sha ll
be prepared in accordance with t he provisions applicable to
companies generally to the extent that they are not inconsisten t
with the provisions of the preced ing sub-articles of this artic le and
the Fifth Schedule.
Duty to prepare
consolidated
accounts.
Amended by:
X. 2011.69;
XXXI. 2015.7.
Text read from the consolidated PDF published by Legislation Malta. Tables, figures and marginal notes may be incomplete or out of place: the official PDF is authoritative. General information, not legal, tax or accounting advice.