Define: Accounts
the audited balance sheet and profit and loss account of the Company a consolidation of the audited balance sheets and profit and loss accounts of the Company and the Subsidiary Undertakings for the period ended on the A
the audited balance sheet and profit and loss account of the Company a consolidation of the audited balance sheets and profit and loss accounts of the Company and the Subsidiary Undertakings for the period ended on the Accounts Date in the agreed form; Note: amend as appropriate.
Relevant Circumstances
- When audited balance sheet and P&L for a period are referenced as a baseline
- If consolidation rules apply across company and subsidiary undertakings
- Where warranties are given as of the accounts date