(1) In this Act, the term group financial statements, in relation to a group and a balance date, means—
(d) if an applicable financial reporting standard requires a consolidated statement of cash flows for the group, a consolidated statement of cash flows for the group in relation to the accounting period ending on that balance date,—
together with any notes or documents giving information relating to the statement of financial position or statement.
(2) In this Act, the term group financial statements, in relation to a group that comprises a reporting entity that is an overseas company and its subsidiaries, includes, in addition to the financial statements of the group, financial statements referred to in subsection (1) for the group's New Zealand business prepared as if the members of the group were companies formed and registered in New Zealand.
(3) Where the Registrar notifies an overseas company that he or she is satisfied that the financial statements of the group that comply with subsection (1) comply with subsection (2), those financial statements shall be taken to comply with subsection (2).
Section 9(1): amended, on 1 October 1997, by section 4(a) of the Financial Reporting Amendment Act 1997 (1997 No 17).
Section 9(1)(a): amended, on 1 October 1997, by section 4(a) of the Financial Reporting Amendment Act 1997 (1997 No 17).
Section 9(1)(b): amended, on 1 October 1997, by section 4(b) of the Financial Reporting Amendment Act 1997 (1997 No 17).
Section 9(2): substituted, on 1 July 1994, by section 4 of the Financial Reporting Amendment Act 1994 (1994 No 11).