Chwilio Deddfwriaeth

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The Small Limited Liability Partnerships (Accounts) Regulations 2008

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Guarantees and other financial commitments
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55.—(1) Particulars must be given of any charge on the assets of the LLP to secure the liabilities of any other person, including, where practicable, the amount secured.

(2) The following information must be given with respect to any other contingent liability not provided for—

(a)the amount or estimated amount of that liability,

(b)its legal nature, and

(c)whether any valuable security has been provided by the LLP in connection with that liability and if so, what.

(3) There must be stated, where practicable, the aggregate amount or estimated amount of contracts for capital expenditure, so far as not provided for.

(4) Particulars must be given of—

(a)any pension commitments included under any provision shown in the LLP’s balance sheet, and

(b)any such commitments for which no provision has been made,

and where any such commitment relates wholly or partly to pensions payable to past members of the LLP separate particulars must be given of that commitment so far as it relates to such pensions.

(5) Particulars must also be given of any other financial commitments that—

(a)have not been provided for, and

(b)are relevant to assessing the LLP’s state of affairs.

(6) Commitments within any of sub-paragraphs (1) to (5) which are undertaken on behalf of or for the benefit of—

(a)any parent undertaking or fellow subsidiary undertaking, or

(b)any subsidiary undertaking of the LLP,

must be stated separately from the other commitments within that sub-paragraph, and commitments within paragraph (a) must also be stated separately from those within paragraph (b).

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