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2. For Article 10 (expressions used in connection with accounts) substitute—
10.—(1) In this Order the following expressions have the same meaning as in Part VIII (accounts)—
“annual accounts”,
“accounting reference date” and “accounting reference period”,
“balance sheet” and “balance sheet date”,
“current assets”,
“financial year”, in relation to a company,
“fixed assets”,
“parent company” and “parent undertaking”,
“profit and loss account”, and
“subsidiary undertaking”.
(2) References in this Order to “realised profits” and “realised losses”, in relation to a company’s accounts, shall be construed in accordance with Article 270(3).”.
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