British Shipbuilders (Accounts) Sir Donald Kaberry asked the Secretary of State for Industry why he has not directed British Shipbuilders to amend the form of its annual accounts in accordance with the undertaking given to the Industry and Trade Committee in May of the current year, contained in annex 2 to House of Commons Paper No. 381; and if he will give such a direction for future years. Mr. Norman Lamont As the hon. Member knows, the British Shipbuilders' board, immediately prior to publication of the accounts, took the view that inclusion of the analysis of results by activity would be contrary to the corporation's commercial interests. The chairman of British Shipbuilders offered to provide this information to the Committee as it has done in the past for the Government. He made clear that it would be open to the Committee to publish the information if it thought it desirable. I understand that the chairman of British Shipbuilders discussed this with the hon. Member who accepted British Shipbuilders's view. In these circumstances the Government did not feel it appropriate to issue a direction on these matters. However, I will certainly consider using powers of direction for future years and in this connection will attach considerable weight to the Committee's views.