Companies Act 1985

[F1 262A Index of defined expressions. E+W+S

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 section or paragraph)—

accounting reference date and accounting reference period	section 224
accounting standards and applicable accounting standards	section 256
[F2 “address”	F2 section 2 62(1)]
annual accounts (generally)	section 262(1)
(includes notes to the accounts)	section 261(2)
annual report	section 262(1)
associated undertaking (in Schedule 4A)	paragraph 20 of that Schedule
[F3 auditable part (of a directors’ remuneration report)	section 235(5)]
balance sheet (includes notes)	section 261(2)
balance sheet date	section 262(1)
F4 . . .	F4 . . .
banking group	[F5 section 255A(4)]
F4 . . .	F4 . . .
capitalisation (in relation to work or costs)	section 262(1)
[F6 Companies Act accounts	Section 262(1)]
[F7 Companies Act group accounts	Sections 227(2) and 255A(6A)]
[F8 Companies Act individual accounts	Sections 226(2) and 255(4A)]
credit institution	section 262(1)
current assets	section 262(1)
F9 . . .”	F9 . . .
fellow subsidiary undertaking	section 259(4)
[F10 financial fixed assets (in Schedule 9)]	[F10 paragraph 82 of Part I of that Schedule]
financial year	section 223
fixed assets	section 262(1)
[F11 “general business” (in Schedule 9A)	paragraph 81 of Part I of that Schedule]
group	section 262(1)
[F12 group accounts	Section 227(1)]
group undertaking	section 259(5)
[F13 historical cost accounting rules]
[F13 - in Schedule 4]	[F13 paragraph 29 of that Schedule]
[F14 —in Schedule 8	paragraph 29 of that Schedule]
[F13 -in Schedule 9]	[F13 paragraph 39 of Part I of that Schedule]
[F15 —in Schedule 9A	paragraph 20(1) of Part I of that Schedule]
[F16 IAS accounts	Section 262(1)]
[F17 IAS group accounts	Section 227(2) and (3)]
[F18 IAS individual accounts	Section 226(2)]
[F19 IAS Regulation	Section 262(1)]
included in the consolidation and related expressions	section 262(1)
individual accounts	section 262(1)
insurance group	[F5 section 255A(5)]
[F20 international accounting standards	Section 262(1)]
land of freehold tenure and land of leasehold tenure (in relation to Scotland)— in Schedule 4	paragraph 93 of that Schedule
[F21 -in Schedule 9]	[F21 paragraph 86 of Part I of that Schedule]
[F22 —inSchedule 9A	paragraph 85 of Part I of that Schedule]
lease, long lease and short lease— in Schedule 4	paragraph 83 of that Schedule
[F21 - in Schedule 9]	[F21 paragraph 82 of Part I of that Schedule]
[F23 —inSchedule 9A	paragraph 81 of Part I of that Schedule]
listed investment—in Schedule 4	paragraph 84 of that Schedule
[F24 —in Schedule 8	paragraph 54 of that Schedule]
[F25 —in Schedule 9A	paragraph 81 of Part I of that Schedule]
[F10 listed security (in Schedule 9)]	[F10 paragraph 82 of Part I of that Schedule]
[F11 “long term business” (in Schedule 9A)	paragraph 81 of Part I of that Schedule]
[F11 “long term fund” (in Schedule 9A)	paragraph 81 of Part I of that Schedule]
notes to the accounts	section 261(1)
parent undertaking (and parent company)	section 258 and Schedule 10A
participating interest	section 260
[F26 pension costs—in Schedule 4	F26 paragraph 94(2) of that Schedule]
[F26 —in Schedule 8	F26 paragraph 59(2) of that Schedule]
[F26 —in Schedule 9	F26 paragraph 87(b) of Part I of that Schedule]
[F26 —in Schedule 9A	F26 paragraph 86(b) of Part I of that Schedule]
period allowed for laying and delivering accounts and reports	section 244
[F11 “policy holder” (in Schedule 9A)	paragraph 81 of Part I of that Schedule]
profit and loss account(includes notes)	section 261(2)
[F27 (in relation to IAS accounts)	Section 262(1)]
(in relation to a company not trading for profit)	section 262(2)
[F11 “provision for unexpired risks” (in Schedule 9A)	paragraph 81 of Part I of that Schedule]
provision—in Schedule 4	paragraphs 88 and 89 of that Schedule
[F28 “—in Schedule 8	paragraphs 57 and 58 of that Schedule]
[F21 - in Schedule 9]	[F21 paragraph 85 of Part I of that Schedule]
[F29 —in Schedule 9A	paragraph 84 of Part I of that Schedule]
purchase price	section 262(1)
qualified	section 262(1)
[F30 quoted company	section 262(1)]
realised losses and realised profits	section 262(3)
[F10 repayable on demand (in Schedule 9)]	[F10 paragraph 82 of Part I of that Schedule]
[F31 reporting accountant	section 249C(1)]
reserve (in [F32 Schedule 9A])	paragraph 32 of that Schedule
[F10 saleand option to resell transaction (in Schedule 9)]	[F10 paragraph 82 of Part I of that Schedule]
[F10 sale and repurchase transaction (in Schedule 9)]	[F10 paragraph 82 of Part I of that Schedule]
shares	section 259(2)
[F13 social security costs]
[F13 -in Schedule 4]	[F13 paragraph 94(1) and (3) of that Schedule]
[F33 —in Schedule 8	paragraph 59(1) and (3) of that Schedule]
[F13 - in Schedule 9]	[F13 paragraph 87(a) and (c) of Part I of that Schedule]
[F34 —in Schedule 9A	paragraph 86(a) and (c) of Part I of that Schedule]
special provisions for banking and insurance companies and groups	sections 255 and 255A
subsidiary undertaking	section 258 and Schedule 10A
[F11 “the 1982 Act” (in Schedule 9A)	paragraph 81 of Part I of that Schedule]
[F35 true and fair view	Section 262(2A)]
turnover	section 262(1)
undertaking and related expressions	section 259(1) to (3)]

Textual Amendments

F1 New ss. 259–262A inserted (subject to the saving and transitional provisions in S.I. 1990/355, arts. 6–9, Sch. 2) by Companies Act 1989 (c. 40, SIF 27), ss. 1, 22, 213(2) as part of the text inserted in place of ss. 221–262 (as mentioned in s. 1(a) of the 1989 Act)

F2 S. 262A: entry inserted (22.12.2000) by S.I. 2000/3373, art. 16(2)

F3 S. 262A: entry inserted (1.8.2002) by The Directors' Remuneration Report Regulations 2002 (S.I. 2002/1986), reg. 10(12)

F4 Entries in s. 262A repealed (11.2.1994) by S.I. 1994/233, reg. 4(2) (with reg. 7)

F5 References in s. 262A substituted (2.12.1991) by S.I. 1991/2705, regs. 6, 9, Sch. 2 para. 3(a).

F6 Entry in s. 262A inserted (12.11.2004 with effect as mentioned in reg. 1(2) of the amending S.I.) by The Companies Act 1985 (International Accounting Standards and Other Accounting Amendments) Regulations 2004 (S.I. 2004/2947), reg. 3, Sch. 1 para. 21(2)

F7 Entry in s. 262A inserted (12.11.2004 with effect as mentioned in reg. 1(2) of the amending S.I.) by The Companies Act 1985 (International Accounting Standards and Other Accounting Amendments) Regulations 2004 (S.I. 2004/2947), reg. 3, Sch. 1 para. 21(2)

F8 Entry in s. 262A inserted (12.11.2004 with effect as mentioned in reg. 1(2) of the amending S.I.) by The Companies Act 1985 (International Accounting Standards and Other Accounting Amendments) Regulations 2004 (S.I. 2004/2947), reg. 3, Sch. 1 para. 21(2)

F9 Entry in s. 262A repealed (20.10.1997) by S.I. 1997/2306, reg. 4(4)

F10 S. 262A: entries inserted (2.12.1991) by S.I. 1991/2705, regs. 6, 9, Sch. 2 para. 3(c).

F11 Entries in s. 262A inserted (19.12.1993) by S.I. 1993/3246, regs. 5(1), 6, 7, Sch. 2 para. 5(a)

F12 Entry in s. 262A inserted (12.11.2004 with effect as mentioned in reg. 1(2) of the amending S.I.) by The Companies Act 1985 (International Accounting Standards and Other Accounting Amendments) Regulations 2004 (S.I. 2004/2947), reg. 3, Sch. 1 para. 21(2)

F13 S. 262A: entries substituted (2.12.1991) by S.I. 1991/2705, regs. 6, 9, Sch. 2 para. 3(d).

F14 S. 262A: words in entry relating to "historical cost accounting rules" inserted (1.3.1997) by S.I. 1997/220, reg. 7(6)(a)

F15 Entry in s. 262A inserted (19.12.1993) by S.I. 1993/3246, regs. 5(1), 6, 7, Sch. 2 para. 5(b)

F16 Entry in s. 262A inserted (12.11.2004 with effect as mentioned in reg. 1(2) of the amending S.I.) by The Companies Act 1985 (International Accounting Standards and Other Accounting Amendments) Regulations 2004 (S.I. 2004/2947), reg. 3, Sch. 1 para. 21(2)

F17 Entry in s. 262A inserted (12.11.2004 with effect as mentioned in reg. 1(2) of the amending S.I.) by The Companies Act 1985 (International Accounting Standards and Other Accounting Amendments) Regulations 2004 (S.I. 2004/2947), reg. 3, Sch. 1 para. 21(2)

F18 Entry in s. 262A inserted (12.11.2004 with effect as mentioned in reg. 1(2) of the amending S.I.) by The Companies Act 1985 (International Accounting Standards and Other Accounting Amendments) Regulations 2004 (S.I. 2004/2947), reg. 3, Sch. 1 para. 21(2)

F19 Entry in s. 262A inserted (12.11.2004 with effect as mentioned in reg. 1(2) of the amending S.I.) by The Companies Act 1985 (International Accounting Standards and Other Accounting Amendments) Regulations 2004 (S.I. 2004/2947), reg. 3, Sch. 1 para. 21(2)

F20 Entry in s. 262A inserted (12.11.2004 with effect as mentioned in reg. 1(2) of the amending S.I.) by The Companies Act 1985 (International Accounting Standards and Other Accounting Amendments) Regulations 2004 (S.I. 2004/2947), reg. 3, Sch. 1 para. 21(2)

F21 Words in s. 262A inserted (2.12.1991) by S.I. 1991/2705, regs. 6, 9, Sch. 2 para. 3(e).

F22 Entry in s. 262A substituted (19.12.1993) by virtue of S.I. 1993/3246, regs. 5(1), 6, 7, Sch. 2 para. 5(c)

F23 Entry in s. 262A substituted (19.12.1993) by virtue of S.I. 1993/3246, regs. 5(1), 6, 7, Sch. 2 para. 5(d)

F24 S. 262A: words in entry relating to "listed investment" inserted (1.3.1997) by S.I. 1997/220, reg. 7(6)(b)

F25 Entry in s. 262A substituted (19.12.1993) by virtue of S.I. 1993/3246, regs. 5(1), 6, 7, Sch. 2 para. 5(e)

F26 S. 262A: entry substituted (1.3.1997) by S.I. 1997/220, reg. 7(6)(c)

F27 Entry in s. 262A inserted (12.11.2004 with effect as mentioned in reg. 1(2) of the amending S.I.) by The Companies Act 1985 (International Accounting Standards and Other Accounting Amendments) Regulations 2004 (S.I. 2004/2947), reg. 3, Sch. 1 para. 21(3)

F28 S. 262A: words in entry relating to "provision" inserted (1.3.1997) by S.I. 1997/220, reg. 7(6)(d)

F29 Entry in s. 262A substituted (19.12.1993) by virtue of S.I. 1993/3246, regs. 5(1), 6, 7, Sch. 2 para. 5(g)

F30 S. 262A: entry inserted (1.8.2002) by The Directors' Remuneration Report Regulations 2002 (S.I. 2002/1986), reg. 10(12)

F31 Entry in s. 262A inserted (11.8.1994) by S.I. 1994/1935, reg. 4, Sch. 1 Pt. I para. 3

F32 Words in s. 262A substituted (2.12.1991) by S.I. 1991/2705, regs. 6, 9, Sch. 2 para. 3(b).

F33 S. 262A: words in entry relating to "social security costs" inserted (1.3.1997) by S.I. 1997/220, reg. 7(6)(e)

F34 Entry in s. 262A inserted (19.12.1993) by S.I. 1993/3246, regs. 5(1), 6, 7, Sch. 2 para. 5(h)

F35 Entry in s. 262A substituted (12.11.2004 with effect as mentioned in reg. 1(2) of the amending S.I.) by The Companies Act 1985 (International Accounting Standards and Other Accounting Amendments) Regulations 2004 (S.I. 2004/2947), reg. 3, Sch. 1 para. 21(4)