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F1F2F3F4Part VIIIN.I.Accounts and Audit

F1mod. SR 1994/133

[F5CHAPTER III]N.I.SUPPLEMENTARY PROVISIONS

[F6Other interpretation provisions]N.I.

Index of defined expressionsF21N.I.

270A.  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)—

[F7accounting reference date and accounting reference period][F7Article 232]
[F7accounting standards and applicable accounting standards][F7Article 264]
[F8address][F8Article 270(1)]
[F7annual accounts]
[F7(generally)][F7Article 270(1)]
[F7(includes notes to the accounts)][F7Article 269(2)]
[F7annual report][F7Article 270(1)]
[F7associated undertaking (in Schedule 4A)][F7paragraph 20 of that Schedule]
[F9auditable part (of a directors' remuneration report)][F9Article 243(5)]
[F7balance sheet (includes notes)][F7Article 269(2)]
[F7balance sheet date][F7Article 270(1)]
[F10banking activities (in Schedule 9)][F10paragraph 82 of Part I of that Schedule]
[F7banking group][F10Article 263A(4)]
[F10banking transcations (in Schedule 9)][F10paragraph 82 of Part I of that Schedule]
[F7capitalisation (in relation to work or costs)][F7Article 270(1)]
[F11Companies Order accounts][F11Section 270(1)]
[F11Companies Order group accounts][F11Articles 235(2) and 263A(6A)]
[F11Companies Order individual accounts][F11Articles 234(2) and 263(4A)]
[F7credit institution][F7Article 270(1)]
[F7current assets][F7Article 270(1)]
[F12directors' report][F12Article 242]
F13. . . F13. . .
[F7fellow subsidiary undertaking][F7Article 267(4)]
[F10financial fixed assets (in Schedule 9)][F10paragraph 82 of Part I of that Schedule]
[F7financial year][F7Article 231]
[F7fixed assets][F7Article 270(1)]
[F14general business (in Schedule 9)][F14paragraph 81 of Pt I of that Schedule]
[F7group][F7Article 270(1)]
[F11group accounts][F11Article 235(1)]
[F12group directors' report][F12Article 242]
F15. . . F15. . .
[F7group undertaking][F7Article 267(5)]
[F10historical cost accounting rules]
[F10— in Schedule 4][F10paragraph 29 of that Schedule]
[F16— in Schedule 8][F16paragraph 29 of that Schedule]
[F10— in Schedule 9][F10paragraph 39 of Part I of that Schedule]
[F14— in Schedule 9A][F14paragraph 29(b) of Part I of that Schedule]
[F11IAS accounts][F11Article 270(1)]
[F11IAS group accounts][F11Article 235(2) and (3)]
[F11IAS individual accounts][F11Article 234(2)]
[F11IAS Regulation][F11Article 270(1)]
[F7included in the consolidation and related expressions][F7Article 270(1)]
[F7individual accounts][F7Article 234(1)]
[F7insurance group][F10Article 263A(5)]
[F11international accounting standards][F11Article 270(1)]
[F7lease, long lease and short lease]
[F7 —in Schedule 4][F7paragraph 82 of that Schedule]
[F10—in Schedule 9][F10paragraph 82 of Part I of that Schedule]
[F7—in][F14 Schedule 9A][F14paragraph 81 of Part I that Schedule]
[F7listed investment]
[F7—in Schedule 4][F7paragraph 83 of that Schedule]
[F16—in Schedule 8][F16paragraph 54 of that Schedule]
[F7—in][F14 Schedule 9A][F14paragraph 81 of Part I of that Schedule]
[F10listed security (in Schedule 9)][F10paragraph 82 of Part I of that Schedule]
[F14long term business (in Schedule 9A)][F14paragraph 81 of Part I of that Schedule]
[F14long term fund (in Schedule 9A)][F14paragraph 81 of Part I of that Schedule]
[F7notes to the accounts][F7Article 269(1)]
F17. . . F17. . .
[F7parent undertaking (and parent company)][F7Article 266 and Schedule 10A]
[F7participating interest][F7Article 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]
[F7period allowed for laying and delivering accounts and reports][F7Article 252]
[F14policy holder (in Schedule 9A)][F14paragraph 81 of Part I of that Schedule]
[F7profit and loss account]
[F7(includes notes)][F7Article 269(2)]
[F11(in relation to IAS accounts)][F11Article 270(1)]
[F7(in relation to a company not trading for profit)][F7Article 270(2)]
[F7provision]
[F7—in Schedule 4][F7paragraphs 87 and 88 of that Schedule]
[F16— in Schedule 8][F16paragraphs 57 and 58 of that Schedule]
[F10—in Schedule 9][F10paragraph 85 of Part I of that Schedule]
[F7—in][F14 Schedule 9A][F14paragraph 84 of Part I of that Schedule]
[F7—in][F14 provision for unexpired risks (in Schedule 9A)][F14paragraph 81 of Part I of that Schedule]
[F7purchase price][F7Article 270(1)]
[F7qualified][F7Article 270(1)]
[F9quoted company][F9Article 270(1)]
[F7realised losses and realised profits][F7Article 270(3)]
[F18“regulated activity”][F19Articles 2 and 270.]
[F10repayable on demand (in Schedule 9)][F10paragraph 82 of Part I of that Schedule]
[F20reporting accountant][F20Article 257C(1)]
[F7reserve (in[F10 Schedule 9A])][F7paragraph 32 of that Schedule]
[F10sale and repurchase transaction (in Schedule 9)][F10paragraph 82 of Part I of that Schedule]
[F10sale and option to resell transaction (in Schedule 9)][F10paragraph 82 of Part I of that Schedule]
[F7shares][F7Article 267(2)]
[F10social security costs]
[F10— in Schedule 4][F10paragraph 92(1) and (3) of that Schedule]
[F16— in Schedule 8][F16paragraphs 59(1) and (3) of that Schedule]
[F10— in Schedule 9][F10paragraph 86(a) and (c) of Part I of that Schedule]
[F14— in Schedule 9A][F14paragraph 85(a) and (c) of Part I of that Schedule]
[F7special provisions for banking and insurance companies and groups][F7Articles 263 and 263A]
[F7subsidiary undertaking][F7Article 266 and Schedule 10A]
[F14the 1982 Act (in Schedule 9A)][F14paragraph 81 of Part I of that Schedule]
[F11true and fair view][F11Article 270(2A)]
[F7turnover][F7Article 270(1)]
[F7undertaking and related expressions][F7Article 267(1) to (3).]

F8SR 2003/3

F9SR 2005/56

F10SR 1992/258

F11SR 2004/496

F12SR 2005/61

F13SR 2004/263

F14SR 1994/428

F16SR 1997/436

F20SR 1995/128

F21Order repealed (prosp.) by Companies Act 2006 (c. 46), ss. 1284(2), 1295, 1300(2), Sch. 16 and the repeal being partly in force, as to which see individual Articles (with savings (with adaptations) by Companies Act 2006 (Commencement No. 6, Saving and Commencement Nos. 3 and 5 (Amendment)) Order 2008 (S.I. 2008/674), arts. 2(3), {4}, Sch. 2) and subject to amendments (6.4.2008) by Companies Act 2006 (Consequential Amendments etc) Order 2008 (S.I. 2008/948), arts. 2(2), 3(1)(b)(2), Sch. 1 paras. 135, 147, 148 {Sch. 2 Note 1} (with arts. 6, 11, 12) and subject to amendments (6.4.2008) by S.R. 2008/133, {regs. 2, 3}