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Company Law Reform Bill [HL]

moved Amendment No. 311:"Page 186, line 26, leave out from first ““the”” to end of line 28 and insert ““end of the fourth financial year of the company following the year to which the report and accounts apply””" The noble Baroness said: First, I welcome Clauses 406 to 408 on the publication of accounts and other matters on the web. I think this is a first, and it is very welcome indeed. However, one year’s accounts represent simple data, whereas comparative accounts tabled for several years provide truly comparative information, which is much more useful to somebody looking from outside. My cost-free—because you do not even have to take information off—amendment is simply designed to allow members and investors to get a better idea of what has been happening in that company over a number of years. I beg to move.