Baroness Bowles of Berkhamsted

HL9743 • Water Companies

To ask His Majesty's Government what assessment they have made of the level of gearing in water and sewerage companies; how they calculate gearing for the purpose of any official or internal statistics on the insolvency risk of water and sewerage companies; and whether they use equity or assets as a denominator when making any calculation o gearing.

HL8088 • Home Office: Intellectual Property

To ask His Majesty's Government how many intellectual property licences the Home Office holds under contracts or terms of reference for (1) grants, (2) pre-procurement or proof of concept work, and (3) procurement; how many of those have sub-licensing rights; how many of those have resulted in sub-licensing; and how many of those sub-licences are for patents, and for which countries.

HL8089 • Department of Health and Social Care: Intellectual Property

To ask His Majesty's Government how many intellectual property licences the Department of Health and Social Care holds under contracts or terms of reference for (1) grants, (2) pre-procurement or proof of concept work, and (3) procurement; how many of those have sub-licensing rights; how many of those have resulted in sub-licensing; and how many of those sub-licences are for patents, and for which countries.

HL8090 • Department for Science, Innovation and Technology: Intellectual Property

To ask His Majesty's Government how many intellectual property licences the Department for Science, Innovation and Technology holds under contracts or terms of reference for (1) grants, (2) pre-procurement or proof of concept work, and (3) procurement; how many of those have sub-licensing rights; how many of those have resulted in sub-licensing; and how many of those sub-licences are for patents, and for which countries.

HL8007 • Crown Commercial Service: Intellectual Property

To ask His Majesty's Government how many intellectual property licences the Crown Commercial Service holds under contracts or terms of reference for (1) grants, (2) pre-procurement or proof of concept work, and (3) procurement; how many of those have sub-licensing rights; how many of those have resulted in sub-licensing; and how many of those sub-licences are for patents, and for which countries.

HL8008 • Ministry of Justice: Intellectual Property

To ask His Majesty's Government how many intellectual property licences the Ministry of Justice holds under contracts or terms of reference for (1) grants, (2) pre-procurement or proof of concept work, and (3) procurement; how many of those have sub-licensing rights; how many of those have resulted in sub-licensing; and how many of those sub-licences are for patents, and for which countries.

HL8009 • Department for Transport: Intellectual Property

To ask His Majesty's Government how many intellectual property licences the Department for Transport holds under contracts or terms of reference for (1) grants, (2) pre-procurement or proof of concept work, and (3) procurement; how many of those have sub-licensing rights; how many of those have resulted in sub-licensing; and how many of those sub-licences are for patents, and for which countries.

HL8010 • Department for Business and Trade: Intellectual Property

To ask His Majesty's Government how many intellectual property licences the Department for Business and Trade holds under contracts or terms of reference for (1) grants, (2) pre-procurement or proof of concept work, and (3) procurement; how many of those have sub-licensing rights; how many of those have resulted in sub-licensing; and how many of those sub-licences are for patents, and for which countries.

HL8011 • Department for Environment, Food and Rural Affairs: Intellectual Property

To ask His Majesty's Government how many intellectual property licences the Department for Environment, Food and Rural Affairs holds under contracts or terms of reference for (1) grants, (2) pre-procurement or proof of concept work, and (3) procurement; how many of those have sub-licensing rights; how many of those have resulted in sub-licensing; and how many of those sub-licences are for patents, and for which countries.

HL8012 • Revenue and Customs: Intellectual Property

To ask His Majesty's Government how many intellectual property licences His Majesty's Revenue and Customs holds under contracts or terms of reference for (1) grants, (2) pre-procurement or proof of concept work, and (3) procurement; how many of those have sub-licensing rights; how many of those have resulted in sub-licensing; and how many of those sub-licences are for patents, and for which countries.

HL7575 • Intellectual Property: Licensing

To ask His Majesty's Government how many intellectual property licences they hold under contracts or terms of reference for (1) grants, (2) pre-procurement or proof of concept work, and (3) procurement; how many of those have sub-licensing rights; how many of those have resulted in sub-licensing; and how many of those sub-licences are for patents, and for which countries.

HL5713 • Company Accounts

To ask His Majesty's Government, further to the Written Answers by Baroness Jones of Whitchurch on 10 March (HL5235), why the guidance was not developed to address matters relating to distributable profits given that, under part 23 of the Companies Act 2006, annual accounts are the relevant accounts for determining whether a distribution is lawful.

HL5642 • Accountancy

To ask His Majesty's Government, further to the Written Answer by Baroness Jones of Whitchurch on 10 March (HL5234), whether they have considered whether the Financial Reporting Council guidance would have caused the threshold for applying the going concern basis of accounting in the cases of Carillion and its subsidiary companies to be regarded as high even where these were insolvent.

HL5643 • Accountancy

To ask His Majesty's Government, further to the Written Answers by Baroness Jones of Whitchurchon 10 March (HL5234 and HL5235), whether they have taken account of the fact that the House of Commons Business, Energy, and Industrial Strategy Committee's report The Future of Audit, published on 26 March 2019, concluded that international accounting standards were defective compared to the requirements of company law.

HL5644 • Accountancy

To ask His Majesty's Government, further to the Written Answer by Baroness Jones of Whitchurch on 10 March (HL5234), whether complying with accounting standards rather than the law was invoked by KPMG when the Insolvency Service sought £1.3 billion from KPMG in connection with its audits of Carillion plc and its subsidiary companies.

HL5232 • Company Accounts

To ask His Majesty's Government what assessment they have made of the discrepancy between the Financial Reporting Council's Guidance on the Going Concern Basis of Accounting and Related Reporting (including Solvency and Liquidity Risks), published on 25 February, and section 393 of the Companies Act 2006, where the former requires that "the financial statements give a true and fair view" while the latter addresses specific numbers being "a true and fair view of the assets, liabilities, financial position and profit or loss".

HL5233 • Accountancy

To ask His Majesty's Government what legal advice, if any, the Financial Reporting Council took in producing Guidance on the Going Concern Basis of Accounting and Related Reporting (including Solvency and Liquidity Risks), published on 25 February; and, if so, which entity gave them such advice.

HL5234 • Accountancy

To ask His Majesty's Government what assessment they have made of the authority for the statement in paragraph 3.3 of the Financial Reporting Council’s Guidance on the Going Concern Basis of Accounting and Related Reporting (including Solvency and Liquidity Risks), published on 25 February, that the "threshold for departing from the going concern basis of accounting is very high".

HL5235 • Company Accounts

To ask His Majesty's Government why the Financial Reporting Council’s Guidance on the Going Concern Basis of Accounting and Related Reporting (including Solvency and Liquidity Risks), published on 25 February, does not mention that section 836 of the Companies Act 2006 requires the numbers in the "relevant accounts" to establish whether or not a distribution is lawful.

HL5236 • Company Accounts

To ask His Majesty's Government why the Financial Reporting Council’s Guidance on the Going Concern Basis of Accounting and Related Reporting (including Solvency and Liquidity Risks), published on 25 February, does not mention that using the going concern basis of accounting is relevant under Part 23 of the Companies Act 2006 in considering whether or not a distribution is lawful.