(1) Section 324 (approval and signing of statutory financial statements) shall apply to revised financial statements save that, in the case of a revision effected by supplementary note, it shall apply as if it required a signature or signatures on the supplementary note instead of on the balance sheet.
(2) Where copies of the original statutory financial statements have been sent to members under section 338, laid before the members in general meeting under section 341 or delivered to the Registrar under section 347, the directors shall, before approving the revised financial statements under section 324, cause the following statements to be made in a prominent position in the revised financial statements or, in the case of a revision effected by supplementary note, in that note -
(a) in the case of a revision effected by replacement -
(i) a statement clearly identifying the replacement financial statements as being revised financial statements, and
(ii) statements as to the following
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