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Information to be included in directors' report.
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13.—The report of the directors of a company under section 158 of the Principal Act shall contain, in addition to the information specified in that section, the following information:
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(a) a fair review of the development of the business of the company and of its subsidiaries, if any, during the financial year ending with the relevant balance sheet date;
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(b) particulars of any important events affecting the company or any of its subsidiaries, if any, which have occurred since the end of that year;
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(c) an indication of likely future developments in the business of the company and of its subsidiaries, if any, and
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(d) an indication of the activities, if any, of the company and its subsidiaries, if any, in the field of research and development.
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