Sri Lanka Consolidated Acts Sri Lanka Consolidated ActsConstruction of references to documents annexed to accounts
| 160. References in this Act to a document annexed or required to be annexed to a company's accounts or any of them shall not include the directors' report or the auditors' report: Provided that any information which is required by this Act to be given in the accounts, and is thereby allowed to be given in a statement annexed, may be given in the directory' report instead of in the accounts and where any such information is so given, the report shall be annexed to the accounts and the provisions of this Act shall apply in relation thereto accordingly, except that the auditory shall report thereon only so far as it gives the said information. |