F2F3F4F5Part VIIIAccounts and Audit
Pt. VIII substituted by S.I. 1990/593 (N.I. 5), Pt. II
Pt. VIII modified by S.R. 2004/307 (as amended (1.10.2006) by Limited Liability Partnerships (Amendment) Regulations (Northern Ireland) 2006 (S.R. 2006/377), reg. 2, Sch. 1)
Pt. VIII modified by {S.R. 2004/496}
F6CHAPTER IIISUPPLEMENTARY PROVISIONS
F7Other interpretation provisions
Index of defined expressions270A
The following Table shows the provisions of this Part defining or otherwise explaining expressions used in this Part (other than expressions used only in the same Article or paragraph)—
F8accounting reference date and accounting reference period | F8Article 232 |
F8accounting standards and applicable accounting standards | F8Article 264 |
F9address | F9Article 270(1) |
F8annual accounts | |
F8(generally) | F8Article 270(1) |
F8(includes notes to the accounts) | F8Article 269(2) |
F8annual report | F8Article 270(1) |
F8associated undertaking (in Schedule 4A) | F8paragraph 20 of that Schedule |
F10auditable part (of a directors' remuneration report) | F10Article 243(5) |
F8balance sheet (includes notes) | F8Article 269(2) |
F8balance sheet date | F8Article 270(1) |
F11banking activities (in Schedule 9) | F11paragraph 82 of Part I of that Schedule |
F8banking group | F11Article 263A(4) |
F11banking transcations (in Schedule 9) | F11paragraph 82 of Part I of that Schedule |
F8capitalisation (in relation to work or costs) | F8Article 270(1) |
F12Companies Order accounts | F12Section 270(1) |
F12Companies Order group accounts | F12Articles 235(2) and 263A(6A) |
F12Companies Order individual accounts | F12Articles 234(2) and 263(4A) |
F8credit institution | F8Article 270(1) |
F8current assets | F8Article 270(1) |
F13directors' report | F13Article 242 |
F14. . . | F14. . . |
F8fellow subsidiary undertaking | F8Article 267(4) |
F11financial fixed assets (in Schedule 9) | F11paragraph 82 of Part I of that Schedule |
F8financial year | F8Article 231 |
F8fixed assets | F8Article 270(1) |
F15general business (in Schedule 9) | F15paragraph 81 of Pt I of that Schedule |
F8group | F8Article 270(1) |
F12group accounts | F12Article 235(1) |
F13group directors' report | F13Article 242 |
F18. . . | F18. . . |
F8group undertaking | F8Article 267(5) |
F11historical cost accounting rules | |
F11— in Schedule 4 | F11paragraph 29 of that Schedule |
F16— in Schedule 8 | F16paragraph 29 of that Schedule |
F11— in Schedule 9 | F11paragraph 39 of Part I of that Schedule |
F15— in Schedule 9A | F15paragraph 29(b) of Part I of that Schedule |
F12IAS accounts | F12Article 270(1) |
F12IAS group accounts | F12Article 235(2) and (3) |
F12IAS individual accounts | F12Article 234(2) |
F12IAS Regulation | F12Article 270(1) |
F8included in the consolidation and related expressions | F8Article 270(1) |
F8individual accounts | F8Article 234(1) |
F8insurance group | F11Article 263A(5) |
F12international accounting standards | F12Article 270(1) |
F8lease, long lease and short lease | |
F8 —in Schedule 4 | F8paragraph 82 of that Schedule |
F11—in Schedule 9 | F11paragraph 82 of Part I of that Schedule |
F15paragraph 81 of Part I that Schedule | |
F8listed investment | |
F8—in Schedule 4 | F8paragraph 83 of that Schedule |
F16—in Schedule 8 | F16paragraph 54 of that Schedule |
F15paragraph 81 of Part I of that Schedule | |
F11listed security (in Schedule 9) | F11paragraph 82 of Part I of that Schedule |
F15long term business (in Schedule 9A) | F15paragraph 81 of Part I of that Schedule |
F15long term fund (in Schedule 9A) | F15paragraph 81 of Part I of that Schedule |
F8notes to the accounts | F8Article 269(1) |
F19. . . | F19. . . |
F8parent undertaking (and parent company) | F8Article 266 and Schedule 10A |
F8participating interest | F8Article 268 |
F16pension costs | |
F16— in Schedule 4 | F16paragraph 92(2) of that Schedule |
F16— in Schedule 8 | F16paragraph 59(2) of that Schedule |
F16— in Schedule 9 | F16paragraph 86(b) of Part I of that Schedule |
F16— in Schedule 9A | F16paragraph 85(b) of Part I of that Schedule |
F8period allowed for laying and delivering accounts and reports | F8Article 252 |
F15policy holder (in Schedule 9A) | F15paragraph 81 of Part I of that Schedule |
F8profit and loss account | |
F8(includes notes) | F8Article 269(2) |
F12(in relation to IAS accounts) | F12Article 270(1) |
F8(in relation to a company not trading for profit) | F8Article 270(2) |
F8provision | |
F8—in Schedule 4 | F8paragraphs 87 and 88 of that Schedule |
F16— in Schedule 8 | F16paragraphs 57 and 58 of that Schedule |
F11—in Schedule 9 | F11paragraph 85 of Part I of that Schedule |
F15paragraph 84 of Part I of that Schedule | |
F15paragraph 81 of Part I of that Schedule | |
F8purchase price | F8Article 270(1) |
F8qualified | F8Article 270(1) |
F10quoted company | F10Article 270(1) |
F8realised losses and realised profits | F8Article 270(3) |
F20“regulated activity” | F21Articles 2 and 270. |
F11repayable on demand (in Schedule 9) | F11paragraph 82 of Part I of that Schedule |
F17reporting accountant | F17Article 257C(1) |
F8paragraph 32 of that Schedule | |
F11sale and repurchase transaction (in Schedule 9) | F11paragraph 82 of Part I of that Schedule |
F11sale and option to resell transaction (in Schedule 9) | F11paragraph 82 of Part I of that Schedule |
F8shares | F8Article 267(2) |
F11social security costs | |
F11— in Schedule 4 | F11paragraph 92(1) and (3) of that Schedule |
F16— in Schedule 8 | F16paragraphs 59(1) and (3) of that Schedule |
F11— in Schedule 9 | F11paragraph 86(a) and (c) of Part I of that Schedule |
F15— in Schedule 9A | F15paragraph 85(a) and (c) of Part I of that Schedule |
F8special provisions for banking and insurance companies and groups | F8Articles 263 and 263A |
F8subsidiary undertaking | F8Article 266 and Schedule 10A |
F15the 1982 Act (in Schedule 9A) | F15paragraph 81 of Part I of that Schedule |
F12true and fair view | F12Article 270(2A) |
F8turnover | F8Article 270(1) |
F8undertaking and related expressions | F8Article 267(1) to (3). |
mod. SR 1994/133