Notice (5) of Approval of Financial Reporting Standard Notice is hereby given, pursuant to section 29 of the Financial Reporting Act 1993 (``the Act''), that the Accounting Standards Review Board has approved, for the purposes of the Act, Financial Reporting Standard No. 30, ``Reporting Share Ownership Arrangements including Employee Share Ownership Plans''. FRS-30 is to apply to all reporting entities, the Crown and all departments, offices of Parliament and crown entities (each of which is defined in the Act) other than those that are expressly exempted by the terms of the standards for application to accounting periods and interim accounting periods that end on or after 1 April 1995. Dated this 12th day of December 1994. J. C. HAGEN, Chairman, Accounting Standards Review Board.