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The Companies (Summary Financial Statement) Regulations 2008

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11.—(1) Subject to regulations 9 and 10, the summary financial statement of a company must be in such form, and contain such information, as is prescribed in relation to that company in the following paragraphs of this regulation so far as applicable to that company.

(2) The summary financial statement of a company (other than a banking or insurance company) the directors of which—

(a)do not prepare group accounts under Part 15 of the 2006 Act, and

(b)prepare Companies Act individual accounts under section 396 of the 2006 Act,

must comply with Schedule 1 to these Regulations.

(3) The summary financial statement of a banking company the directors of which—

(a)do not prepare group accounts under Part 15 of the 2006 Act, and

(b)prepare Companies Act individual accounts under section 396 of the 2006 Act,

must comply with Schedule 2 to these Regulations.

(4) The summary financial statement of an insurance company the directors of which—

(a)do not prepare group accounts under Part 15 of the 2006 Act, and

(b)prepare Companies Act individual accounts under section 396 of the 2006 Act,

must comply with Schedule 3 to these Regulations.

(5) The summary financial statement of a parent company (other than the parent company of a banking or insurance group) the directors of which prepare Companies Act group accounts under section 403 of the 2006 Act (group accounts: applicable accounting framework), must comply with Schedule 4 to these Regulations.

(6) The summary financial statement of the parent company of a banking group the directors of which prepare Companies Act group accounts under section 403 of the 2006 Act, must comply with Schedule 5 to these Regulations.

(7) The summary financial statement of the parent company of an insurance group the directors of which prepare Companies Act group accounts under section 403 of the 2006 Act, must comply with Schedule 6 to these Regulations.

(8) Where the directors of a company do not prepare group accounts but prepare IAS individual accounts, the provisions of Schedule 7 to these Regulations apply to the company’s summary financial statement.

(9) Where the directors of a company prepare IAS group accounts the provisions of Schedule 8 to these Regulations apply to the company’s summary financial statement.

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