Access to financial statements: members and debenture trustees entitled to copies and inspection; listed companies must post online. Companies must send members, debenture trustees and other entitled persons copies of financial statements, consolidated statements where applicable, auditor's report and legally annexed documents not less than twenty-one days before the general meeting. Listed companies may instead allow inspection at the registered office and send salient features or copies unless full statements are requested, and must publish statements and subsidiary accounts on their websites. Members and trustees have inspection rights at the registered office during business hours. Monetary penalties are prescribed for company and officer defaults.