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- Original (As made)
The Companies (Northern Ireland) Order 1986 (revoked) is up to date with all changes known to be in force on or before 14 December 2024. There are changes that may be brought into force at a future date.
Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the affected provisions when you open the content using the Table of Contents below.
PART II FORMATION AND REGISTRATION OF COMPANIES; JURIDICAL STATUS AND MEMBERSHIP
CHAPTER III A COMPANY'S CAPACITY; FORMALITIES OF CARRYING ON BUSINESS
PART III RE-REGISTRATION AS A MEANS OF ALTERING A COMPANY'S STATUS
CHAPTER I ISSUES BY COMPANIES REGISTERED, OR TO BE REGISTERED, IN NORTHERN IRELAND
CHAPTER II ISSUES BY COMPANIES INCORPORATED, OR TO BE INCORPORATED, OUTSIDE THE UNITED KINGDOM
PART V ALLOTMENT OF SHARES AND DEBENTURES
PART VI SHARE CAPITAL, ITS INCREASE, MAINTENANCE AND REDUCTION
CHAPTER I GENERAL PROVISIONS ABOUT SHARE CAPITAL
CHAPTER V MAINTENANCE OF CAPITAL
CHAPTER VI FINANCIAL ASSISTANCE BY A COMPANY FOR ACQUISITION OF ITS OWN SHARES
CHAPTER VII REDEEMABLE SHARES; PURCHASE BY A COMPANY OF ITS OWN SHARES
Redemption or purchase of own shares out of capital (private companies only)
CHAPTER VIII MISCELLANEOUS PROVISIONS ABOUT SHARES AND DEBENTURES
Chapter 1 Provisions Applying to Companies Generally
236.Exemption for parent companies included in accounts of larger group
236A.Exemption for parent companies included in non‐EEA group accounts
238.Treatment of individual profit and loss account where group accounts prepared
239.Disclosure required in notes to accounts: related undertakings
239A.Disclosure required in notes to annual accounts: particulars of staff
240.Disclosure required in notes to accounts: emoluments and other benefits of directors and others
CHAPTER III SUPPLEMENTARY PROVISIONS
PART XI ENFORCEMENT OF FAIR DEALING BY DIRECTORS
Share dealings by directors and their families
332.Duty of director to disclose shareholdings in own company
333.Register of directors' interests notified under Article 332
335.Extension of Article 331 to spouses , civil partners and children
336.Extenstion of Article 332 to spouses , civil partners and children
337.Duty to notify stock exchange of matters notified under Articles 332 to 336
Restrictions on a company's power to make loans, etc. to directors and persons connected with them
PART XII COMPANY ADMINISTRATION AND PROCEDURE
372A.Contents of annual return: particulars of share capital . . .
372B.Contents of annual return: information about shareholders: non-traded companies
372C.Contents of annual return: information about shareholders: traded companies
372D.Contents of annual return: information about shareholders: supplementary
373.Supplementary provisions: regulations and interpretation
PART XV INVESTIGATION OF COMPANIES AND THEIR AFFAIRS; REQUISITION OF DOCUMENTS
PART XVI ORDERS IMPOSING RESTRICTIONS ON SHARES (ARTICLE 438)
PART XVIII PROTECTION OF COMPANY'S MEMBERS AGAINST UNFAIR PREJUDICE
PART XX WINDING UP OF COMPANIES REGISTERED UNDER THIS ORDER OR THE FORMER COMPANIES ACTS
CHAPTER VI PROVISIONS AS TO DISSOLUTION
603A.Registrar may strike private company off register on application
603B.Duties in connection with making application under Article 603A
603C.Directors' duties following application under Article 603A
606.Effect on Article 605 of company's revival after dissolution
609.Liability for rentcharge on company's land after dissolution
PART XXIII COMPANIES INCORPORATED OUTSIDE NORTHERN IRELAND CARRYING ON BUSINESS IN NORTHERN IRELAND
640A.Branch registration under the Eleventh Company Law Directive (89/666/EEC)
644.Regulation of Part XXIII companies in respect of their names
644A.Service of documents: companies to which Article 640A applies
645A.Documents to be filed on cessation of business: companies to which Article 640A applies
CHAPTER II DELIVERY OF ACCOUNTS AND REPORTS
648A.Credit and financial institutions to which the Bank Branches Directive (89/117/EEC) applies
648AA.Companies to which the Eleventh Company Law Directive applies
649.Preparation of accounts and reports by Part XXIII companies
650.Part XXIII company's financial year and accounting reference periods
651.Delivery to registrar of accounts and reports of Part XXIII company
PART XXIV THE REGISTRAR OF COMPANIES, HIS FUNCTIONS AND OFFICE
SCHEDULES
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4.(1) There must be stated the number, description and amount of any shares in or...
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5.The prospectus must state the number and amount of shares and debentures which within the...
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7.As respects any relevant property, the prospectus must state— (a) the names and addresses of...
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8.There must be stated the amount (if any) paid or payable as purchase money in...
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9.(1) This paragraph applies for the interpretation of paragraphs 6, 7 and 8. (2) Every...
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15.In the case of a company which has been carrying on business, or of a...
PART II AUDITORS' AND ACCOUNTANTS' REPORTS TO BE SET OUT IN PROSPECTUS
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18.(1) The following provisions apply if— (a) the proceeds of the issue are to be...
Provisions interpreting preceding paragraphs, and modifying them in certain cases
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20.“Financial year” in this Part means the year in respect of which the accounts of...
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21.Any report required by this Part shall either indicate by way of note any adjustments...
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22.(1) A report required by paragraph 17 or 18 shall be made by accountants qualified...
PART I GENERAL RULES AND FORMATS SECTION A GENERAL RULES (1) (1) Subject to the...
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3.(1) Any item required in accordance with paragraph 1 to be shown in a company's...
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4.(1) In respect of every item shown in a company's balance sheet or profit and...
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5.Amounts in respect of items representing assets or income may not be set off against...
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5A.The directors of a company must, in determining how amounts are presented within items in...
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8.In the notes following the formats— (a) the heading of each note gives the required...
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B.Fixed assets (I) Intangible assets (1) Development costs (2) Concessions, patents, licences, trade marks and...
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C.Current assets (I) Stocks (1) Raw materials and consumables (2) Work in progress (3) Finished...
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E.Creditors: amounts falling due within one year (1) Debenture loans (7) (2) Bank loans and...
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H.Creditors: amounts falling due after more than one year (1) Debenture loans (7) (2) Bank...
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I.Provisions for liabilities (1) Pensions and similar obligations (2) Taxation, including deferred taxation (3) Other...
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K.Capital and reserves (I) Called-up share capital (12) (II ) Share premium account (III) Revaluation...
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B.Fixed assets (I) Intangible assets (1) Development costs (2) Concessions, patents, licences, trade marks and...
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C.Current assets (I) Stocks (1) Raw materials and consumables (2) Work in progress (3) Finished...
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A.Capital and reserves (I) Called-up share capital (12) (II) Share premium account (III) Revaluation reserve...
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B.Provisions for liabilities (1) Pensions and similar obligations (2) Taxation including deferred taxation (3) Other...
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C.Creditors (13) (1) Debenture loans (7) (2) Bank loans and overdrafts (3) Payments received on...
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Notes on the balance sheet formats Called-up share capital not paid (Formats 1 and 2,...
(see note (17) below) Turnover Cost of sales (14) Gross profit or loss Distribution costs...
Format 2 Turnover Change in stocks of finished goods and in work in progress Own...
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A.Charges (1) Cost of sales (14) (2) Distribution costs (14) (3) Administrative expenses (14) (4)...
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B.Income (1) Turnover (2) Other operating income (3) Income from shares in group undertakings (4)...
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A.Charges (1) Reduction in stocks of finished goods and in work in progress (2) (a)...
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B.Income (1) Turnover (2) Increase in stocks of finished goods and in work in progress...
Notes on the profit and loss account formats Cost of sales: distribution costs: administrative expenses...
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12.The amount of any item shall be determined on a prudent basis, and in particular—...
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13.All income and charges relating to the financial year to which the accounts relate shall...
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14.In determining the aggregate amount of any item the amount of each individual asset or...
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18.In the case of any fixed asset which has a limited useful economic life, the...
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19.(1) Where a fixed asset investment of a description falling to be included under item...
20.(1) Notwithstanding that an item in respect of “development costs” is included under “fixed assets”...
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21.(1) The application of paragraphs 17 to 19 in relation to goodwill (in any case...
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23.(1) If the net realisable value of any current asset is lower than its purchase...
25.(1) Subject to sub-paragraph (2), assets which fall to be included— (a) amongst the fixed...
26.(1) The purchase price of an asset shall be determined by adding to the actual...
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27.(1) Subject to the qualification mentioned below, the purchase price or production cost of— (a)...
Substitution of original stated amount where price or cost unknown
28.Where there is no record of the purchase price or production cost of any asset...
Additional information to be provided in case of departure from historical cost accounting rules
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36A.It shall be stated whether the accounts have been prepared in accordance with applicable accounting...
38.(1) The following information shall be given with respect to the company's share capital— (a)...
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39.If the company has allotted any shares during the financial year, the following information shall...
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40.(1) With respect to any contingent right to the allotment of shares in the company...
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41.(1) If the company has issued any debentures during the financial year to which the...
42.(1) In respect of each item which is or would but for paragraph 3(4)(b) be...
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43.Where any fixed assets of the company (other than listed investments) are included under any...
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44.In relation to any amount which is or would but for paragraph 3(4)(b) be shown...
45.(1) In respect of the amount of each item which is or would but for...
45A.(1) This paragraph applies where financial instruments have been valued in accordance with paragraph 34A...
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45B.Where the company has derivatives that it has not included at fair value, there must...
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45C.(1) Sub-paragraph (2) applies if— (a) the company has financial fixed assets that could be...
Information where investment property and living animals and plants included at fair value
45D.(1) This paragraph applies where the amounts to be included in a company's accounts in...
46.(1) Where any amount is transferred— (a) to or from any reserves; or (b) to...
47.The amount of any provision for deferred taxation shall be stated separately from the amount...
48.(1) In respect of each item shown under “creditors” in the company's balance sheet there...
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49.If any fixed cumulative dividends on the company's shares are in arrear, there shall be...
50.(1) Particulars shall be given of any charge on the assets of the company to...
51.(1) Particulars shall be given of any case where the purchase price or production cost...
Separate statement of certain items of income and expenditure
53.(1) Subject to the following provisions of this paragraph, each of the amounts mentioned below...
54.Sub-para. (1) rep. by SR 1997/314 (2) Particulars shall be given of any special circumstances...
55.(1) If in the course of the financial year the company has carried on business...
57.(1) Where any amount relating to any preceding financial year is included in any item...
58A.Where the directors of a company take advantage of the exemption conferred by Article 257AA,...
PART IV SPECIAL PROVISIONS WHERE COMPANY IS A PARENT COMPANY OR SUBSIDIARY UNDERTAKING
PART V SPECIAL PROVISIONS WHERE THE COMPANY IS AN INVESTMENT COMPANY
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72.(1) Any distribution made by an investment company which reduces the amount of its net...
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73.A company shall be treated as an investment company for the purposes of this Part...
PART VI SPECIAL PROVISIONS WHERE THE COMPANY HAS ENTERED INTO ARRANGEMENTS SUBJECT TO MERGER RELIEF
76A.References to “derivatives” include commodity‐based contracts that give either contracting party the right to settle...
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76B.(1) The expressions listed in sub‐paragraph (2) have the same meaning as they have in...
81.References to the historical cost accounting rules shall be read in accordance with paragraph 29.
81A.“Investment property” means land held to earn rent or for capital appreciation.
82.(1) “Long lease” means a lease in the case of which the portion of the...
83.(1) “Listed investment” means an investment as respects which there has been granted a listing...
84.A loan is treated as falling due for repayment, and an instalment of a loan...
85.Amounts which in the particular context of any provision of this Schedule are not material...
87.(1) References to provisions for depreciation or diminution in value of assets are to any...
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88.References to provisions for liabilities are to any amount retained as reasonably necessary for the...
92.(1) “Social security costs” means any contributions by the company to any state social security...
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3.(1) Where assets and liabilities to be included in the group accounts have been valued...
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4.Any differences of accounting rules as between a parent company's individual accounts for a financial...
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5.Amounts which in the particular context of any provision of this Schedule are not material...
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8.An acquisition shall be accounted for by the acquisition method of accounting unless the conditions...
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9.(1) The acquisition method of accounting is as follows. (2) The identifiable assets and liabilities...
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10.(1) The conditions for accounting for an acquisition as a merger are— (a) that at...
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11.(1) The merger method of accounting is as follows. (2) The assets and liabilities of...
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12.(1) Where a group is acquired, paragraphs 9 to 11 apply with the following adaptations....
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13.(1) The following information with respect to acquisitions taking place in the financial year shall...
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14.(1) There shall also be stated in a note to the accounts the cumulative amount...
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15.Where during the financial year there has been a disposal of an undertaking or group...
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16.The information required by paragraph 13, 14 or 15 need not be disclosed with respect...
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21.(1) The formats set out in Schedule 4 have effect in relation to group accounts...
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22.(1) The interest of an undertaking in an associated undertaking, and the amount of profit...
DISCLOSURE OF INFORMATION: RELATED UNDERTAKINGS
Shares and debentures of company held by subsidiary undertakings
Significant holdings in undertakings other than subsidiary undertakings
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8.(1) The name of the undertaking shall be stated. (2) There shall be stated— (a)...
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9.(1) . . . ,there shall also be stated— (a) the aggregate amount of the...
Financial information about subsidiary undertakings not included in the consolidation
Shares and debentures of company held by subsidiary undertakings
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24.(1) The name of the undertaking shall be stated. (2) There shall be stated— (a)...
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25.(1) . . . there shall also be stated— (a) the aggregate amount of the...
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26.(1) The information required by paragraphs 27 and 28 shall be given where at the...
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27.(1) The name of the undertaking shall be stated. (2) There shall be stated— (a)...
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28.(1) . . . there shall also be stated— (a) the aggregate amount of the...
Parent company's or group's membership of certain undertakings
Construction of references to shares held by parent company or group
8.(1) There shall be shown the aggregate amount of any compensation to directors or past...
Sums paid to third parties in respect of directors' services
9.(1) There shall be shown the aggregate amount of any consideration paid to or receivable...
10.(1) The following applies with respect to the amounts to be shown under this Part...
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11.(1) The amounts to be shown for any financial year under this Part are the...
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12.Where it is necessary to do so for the purpose of making any distinction required...
13.(1) The following applies for the interpretation of this Part. (2) A reference to a...
14.This Part requires information to be given only so far as it is contained in...
PART II LOANS, QUASI‐LOANS AND OTHER DEALINGS IN FAVOUR OF DIRECTORS
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16.The accounts prepared by a company other than a holding company shall contain the particulars...
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17.(1) For the purposes of paragraphs 15(c) and 16(c) , a transaction or arrangement between...
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18.Paragraphs 15 and 16 do not apply in relation to the following transactions, arrangements and...
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19.Paragraphs 15 and 16 apply whether or not— (a) the transaction or arrangement was one...
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20.Neither paragraph 15(c) nor paragraph 16(c) applies in relation to any transaction or arrangement if—...
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21.Neither paragraph 15(c) nor paragraph 16(c) applies in relation to any transaction or arrangement if—...
22.(1) Subject to paragraph 23 , the particulars by this Part are those of the...
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23.In paragraph 22(2) , heads (c) to (f) do not apply in the case of...
24.(1) In relation to a company's accounts for a financial year, compliance with this Part...
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25.In relation to a company's accounts for a financial year, compliance with this Part is...
For this purpose a company's net assets are the aggregate of its assets less the...
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26.Section 258 of the Companies Act 2006 (power to increase financial limits) applies as if...
27.(1) The following provisions of the Companies Act 2006 apply for the purposes of this...
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29.(1) To comply with this Part, the accounts must contain a statement, in relation to...
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30.The following provisions of the Companies Act 2006 apply for the purposes of this Part—...
PART I MATTERS OF A GENERAL NATURE Asset values (1) Sub-para. (1) rep. by SR...
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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4.(1) Paragraph 3 does not apply to a company which, at the end of the...
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5.(1) This paragraph applies for the interpretation of paragraphs 3 and 4. (2) A company...
PART II DISCLOSURE REQUIRED BY COMPANY ACQUIRING ITS OWN SHARES, ETC.
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8.The directors' report with respect to a financial year shall state— (a) the number and...
PART III DISCLOSURE CONCERNING EMPLOYMENT, ETC. OF DISABLED PERSONS
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4.(1) The review must include— (a) information about environmental matters (including the impact of the...
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5.The review must also include— (a) information about persons with whom the company has contractual...
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6.(1) The review must include analysis using financial and, where appropriate, other key performance indicators,...
Application of Schedule to group operating and financial review
PART I INTRODUCTORY (1) (1) In the directors' remuneration report for a financial year (...
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8.The information required by sub‐paragraph (1) of paragraph 7 in respect of such a person...
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9.(1) If, in the opinion of the directors of the company, disclosure in accordance with...
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11.(1) The information required by sub‐paragraph (1) of paragraph 10 in respect of such a...
Sums paid to third parties in respect of a director's services
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17.(1) For the purposes of this Schedule emoluments paid or receivable or share options granted...
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18.(1) The following applies with respect to the amounts to be shown under this Schedule....
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19.(1) The amounts to be shown for any financial year under Part III are the...
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20.Where it is necessary to do so for the purpose of making any distinction required...
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21.This Schedule requires information to be given only so far as it is contained in...
FORM AND CONTENT OF ACCOUNTS PREPARED BY SMALL COMPANIES
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3.(1) Any item required in accordance with paragraph 1 to be shown in a small...
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4.(1) In respect of every item shown in a small company's balance sheet or profit...
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5.Amounts in respect of items representing assets or income may not be set off against...
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5A.The directors of a company must, in determining how amounts are presented within items in...
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8.In the notes following the formats— (a) the heading of each note gives the required...
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B.Fixed assets (I) Intangible assets (1) Goodwill (2) (2) Other intangible assets (3) (II) Tangible...
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C.Current assets (I) Stocks (1) Stocks (2) Payments on account (II) Debtors (5) (1) Trade...
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E.Creditors: amounts falling due within one year (1) Bank loans and overdrafts (2) Trade creditors...
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H.Creditors: amounts falling due after more than one year (1) Bank loans and overdrafts (2)...
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K.Capital and reserves (I) Called up share capital (9) (II) Share premium account (III) Revaluation...
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B.Fixed assets (I) Intangible assets (1) Goodwill (2) (2) Other intangible assets (3) (II) Tangible...
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C.Current assets (I) Stocks (1) Stocks (2) Payments on account (II) Debtors (5) (1) Trade...
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A.Capital and reserves (I) Called up share capital (9) (II) Share premium account (III) Revaluation...
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C.Creditors (10) (1) Bank loans and overdrafts (2) Trade creditors (3) Amounts owed to group...
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Notes on the balance sheet formats Called-up share capital not paid (Formats 1 and 2,...
(see note (14) below) Turnover Cost of sales (11) Gross profit or loss Distribution costs...
Format 2 Turnover Change in stocks of finished goods and in work in progress Own...
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A.Charges (1) Cost of sales (11) (2) Distribution costs (11) (3) Administrative expenses (11) (4)...
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B.Income (1) Turnover (2) Other operating income (3) Income from shares in group undertakings (4)...
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A.Charges (1) Reduction in stock of finished goods and in work in progress. (2) (a)...
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B.Income (1) Turnover (2) Increase in stocks of finished goods and in work in progress...
Notes on the profit and loss account formats Cost of sales: distribution costs: administrative expenses...
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12.The amount of any item shall be determined on a prudent basis, and in particular—...
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13.All income and charges relating to the financial year to which the accounts relate shall...
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14.In determining the aggregate amount of any item the amount of each individual asset or...
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18.In the case of any fixed asset which has a limited useful economic life, the...
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19.(1) Where a fixed asset investment of a description falling to be included under item...
20.(1) Notwithstanding that an item in respect of “development costs” is included under “fixed assets”...
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21.(1) The application of paragraphs 17 to 19 in relation to goodwill (if any case...
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23.(1) If the net realisable value of any current asset is lower than its purchase...
25.(1) Subject to the following sub-paragraph, assets which fall to be included— (a) amongst the...
26.(1) The purchase price of an asset shall be determined by adding to the actual...
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27.(1) Subject to the qualification mentioned below, the purchase price or production cost of— (a)...
Substitution of original stated amount where price or cost unknown
28.Where there is no need of the purchase price or production cost of any asset...
Additional information to be provided in case of departure from historical cost accounting rules
33.(1) This paragraph applies where the amounts to be included in respect of assets covered...
38.(1) The following information shall be given with respect to the company's share capital— (a)...
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39.If the company has allotted any shares during the financial year, the following information shall...
40.(1) In respect of each item which is or would but for paragraph 3(4)(b) be...
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41.Where any fixed assets of the company (other than listed investments) are included under any...
42.(1) In respect of the amount of each item which is or would but for...
42A.(1) This paragraph applies where financial instruments have been valued in accordance with paragraph 34A...
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42B.(1) Sub‐paragraph (2) applies if— (a) the company has financial fixed assets that could be...
Information where investment property and living animals and plants included at fair value
42C.(1) This paragraph applies where the amounts to be included in a company's accounts in...
43.(1) Where any amount is transferred— (a) to or from any reserves; or (b) to...
44.(1) For the aggregate of all items shown under “creditors” in the company's balance sheet...
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45.If any fixed cumulative dividends on the company's shares are in arrear, there shall be...
46.(1) Particulars shall be given of any charge on the assets of the company to...
47.Particulars shall be given of any case where the purchase price or production cost of...
49.(1) If the company has supplied geographical markets outside the United Kingdom during the financial...
50.(1) Where any amount relating to any preceding financial year is included in any item...
51A.Where the directors of a company take advantage of the exemption conferred by Article 257AA,...
52A.References to “derivatives” include commodity‐based contracts that give either contracting party the right to settle...
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52B.(1) The expressions listed in sub‐paragraph (2) have the same meaning as they have in...
53.References to the historical cost accounting rules shall be read in accordance with paragraph 29.
53A.“Investment property” means land held to earn rent or for capital appreciation.
54.(1) “Listed investment” means an investment as respects which there has been granted a listing...
55.A loan is treated as falling due for repayment, and an instalment of a loan...
56.Amounts which in the particular context of any provision of this Schedule are not material...
57.(1) References to provisions for depreciation or diminution in value of assets are to any...
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58.References to provisions for liabilities are to any amount retained as reasonably necessary for the...
59.(1) “Social security costs” means any contributions by the company to any state social security...
Form and Content of Abbreviated Accounts of Small Companies delivered to Registrar
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B.Fixed assets (I) Intangible assets (II) Tangible assets (III) Investments
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C.Current assets (I) Stocks (II) Debtors (1) (III) Investments (IV) Cash at bank and in...
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K.Capital and reserves (I) Called up share capital (II) Share premium account (III) Revaluation reserve...
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B.Fixed assets (I) Intangible assets (II) Tangible assets (III) Investments
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C.Current assets (I) Stocks (II) Debtors (1) (III) Investments (IV) Cash at bank and in...
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A.Capital and reserves (I) Called up share capital (II) Share premium account (III) Revaluation reserve...
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Notes on the balance sheet formats Debtors (Formats 1 and 2, item C.II.) The aggregate...
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6.If the company has allotted any shares during the financial year, the following information shall...
7.(1) In respect of each item to which a letter or Roman number is assigned...
7A.(1) Sub‐paragraph (2) applies if— (a) the company has financial fixed assets that could be...
8.(1) For the aggregate of all items shown under “creditors” in the company's balance sheet...
9A.Where the directors of a company take advantage of the exemption conferred by Article 257AA,...
PART I INDIVIDUAL ACCOUNTS CHAPTER I GENERAL RULES AND FORMATS SECTION A GENERAL RULES (1)...
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5.(1) Subject to the following provisions of this paragraph and without prejudice to note (6)...
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6.(1) Assets shall be shown under the relevant balance sheet headings even where the company...
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7.Assets acquired in the name of and on behalf of third parties shall not be...
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8A.The directors of a company must, in determining how amounts are presented within items in...
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10.A number in brackets following any item in any of the formats set out below...
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5.Debt securities [and other fixed income securities] (6), (20) (a) Issued by public bodies (b)...
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1.Deposits by banks (11), (20) (a) Repayable on demand (b) With agreed maturity dates or...
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6.Provisions for liabilities (a) Provisions for pensions and similar obligations (b) Provisions for tax (c)...
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10.Reserves (a) Capital redemption reserve (b) Reserve for own shares (c) Reserves provided for by...
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1.Contingent liabilities (16) (1) Acceptances and endorsements (2) Guarantees and assets pledged as collateral security...
Cash shall comprise all currency including foreign notes and coins.
Only those balances which may be withdrawn without notice and which are deposited with central...
Treasury bills and similar securities shall comprise treasury bills and similar debt instruments issued by...
Other eligible bills shall comprise all bills purchased to the extent that they are eligible,...
Loans and advances to banks shall comprise all loans and advances to domestic or foreign...
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Loans and advances to customers shall comprise all types of assets in the form of...
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This item shall comprise transferable debt securities and any other transferable fixed income securities issued...
Where a company holds its own debt securities these shall not be included under this...
Securities bearing interest rates that vary in accordance with specific factors, for example the interest...
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This item shall comprise: development costs; concessions, patents, licences, trade marks and similar rights and...
Amounts representing goodwill shall only be included to the extent that the goodwill was acquired...
There shall be disclosed, in a note to the accounts, the amount of any goodwill...
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This item shall comprise: —land and buildings; —plant and machinery; —fixtures and fittings, tools and...
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The nominal value of the shares held shall be shown separately under this item.
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Deposits by banks shall comprise all amounts arising out of banking transactions owed to other...
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This item shall comprise all amounts owed to creditors that are not credit institutions. However...
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This item shall include both debt securities and debts for which transferable certificates have been...
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This item shall comprise all liabilities in respect of which there is a contractual obligation...
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The amount of allotted share capital and the amount of called up share capital which...
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This item shall include all transactions whereby the company has underwritten the obligations of a...
Liabilities arising out of the endorsement of rediscounted bills shall be included in this item....
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17.Contingent liabilities: Guarantees and assets pledged as collateral security
This item shall include all guarantee obligations incurred and assets pledged as collateral security on...
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This item shall include every irrevocable commitment which could give rise to a credit risk.
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19.Commitments: Commitments arising out of sale and option to resell transactions
This sub-item shall comprise commitments entered into by the company in the context of sale...
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20.Claims on, and liabilities to, undertakings in which a participating interest is held or group...
The following information must be given either by way of subdivision of the relevant items...
The amount of the following must be shown for each of Assets items 2 to...
12.(1) Where a company is a party to a syndicated loan transaction the company shall...
13.(1) The following rules apply where a company is a party to a sale and...
14.(1) The following rules apply where a company is a party to a sale and...
15.(1) For the purposes of this paragraph “managed funds” are funds which the company administers...
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8.Administrative expenses (a) Staff costs (i) Wages and salaries (ii) Social security costs (iii) Other...
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11.Provisions (a) Provisions for bad and doubtful debts (7) (b) Provisions for contingent liabilities and...
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12.Adjustments to provisions (a) Adjustments to provisions for bad and doubtful debts (9) (b) Adjustments...
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14.Adjustments to amounts written off fixed asset investments (12)
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B.Income (1) Interest receivable (1) (1) Interest receivable and similar income arising from debt securities...
This item shall include all income arising out of banking activities, including: income from assets,...
This item shall include all expenditure arising out of banking activities, including: charges arising out...
Fees and commissions receivable shall comprise income in respect of all services supplied by the...
In particular the following fees and commissions receivable must be included (unless required to be...
Fees and commissions payable shall comprise charges for all services rendered to the company by...
In particular the following fees and commissions payable must be included (unless required to be...
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This item shall comprise: the net profit or net loss on transactions in securities which...
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This item shall comprise depreciation and other amounts written off in respect of balance sheet...
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Provisions for bad and doubtful debts shall comprise charges for amounts written off and for...
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8.Provisions: Provisions for contingent liabilities and commitments
This item shall comprise charges for provisions for contingent liabilities and commitments of a type...
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9.Adjustments to provisions: Adjustments to provisions for bad and doubtful debts
This item shall include credits from the recovery of loans that have been written off,...
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10.Adjustments to provisions: Adjustments to provisions for contingent liabilities and commitments
This item comprises credits from the reduction of provisions previously made with respect to contingent...
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Amounts written off fixed asset investments shall comprise amounts written off in respect of assets...
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12.Adjustments to amounts written off fixed asset investments
Adjustments to amounts written off fixed asset investments shall include amounts written back following earlier...
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18.Accounting policies shall be applied consistently within the same accounts and from one financial year...
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19.The amount of any item shall be determined on a prudent basis, and in particular:...
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20.All income and charges relating to the financial year to which the accounts relate shall...
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21.In determining the aggregate amount of any item the amount of each individual asset or...
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25.In the case of any fixed asset which has a limited useful economic life, the...
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26.(1) Where a fixed asset investment of a description falling to be included under Assets...
27.(1) Notwithstanding that amounts representing “development costs” may be included under Assets item 9 in...
28.(1) The application of paragraphs 24 to 26 in relation to goodwill (in any case...
29.Assets included in Assets items 9 (Intangible fixed assets) and 10 (Tangible fixed assets) in...
30.Other assets falling to be included in the balance sheet shall be valued as fixed...
31.(1) Debt securities, including fixed income securities, held as financial fixed assets shall be included...
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33.(1) If the net realisable value of any asset referred to in paragraph 32 is...
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34.(1) Subject to paragraph 33, the amount to be included in the balance sheet in...
36.(1) The cost of an asset that has been acquired by the company shall be...
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37.(1) Subject to the qualification mentioned below, the cost of any assets which are fungible...
38.Where there is no record of the purchase price of any asset acquired by a...
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40.Subject to paragraphs 42 to 44, the amounts to be included in respect of assets...
Additional information to be provided in case of departure from historical cost accounting rules
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46.(1) Subject to sub-paragraph (2), any difference between the amount to be included in respect...
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49.It shall be stated whether the accounts have been prepared in accordance with applicable accounting...
50.Where any sums originally denominated in foreign currencies have been brought into account under any...
50A.There must be stated— (a) any amount set aside or proposed to be set aside...
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52.If the company has allotted any shares during the financial year, the following information shall...
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53.(1) With respect to any contingent right to the allotment of shares in the company...
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54.(1) If the company has issued any debentures during the financial year to which the...
55.(1) In respect of any fixed assets of the company included in any assets item...
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56.Where any fixed assets of the company (other than listed investments) are included under any...
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57.In relation to any amount which is included under Assets item 10 in the balance...
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58.There shall be disclosed separately the amount of: (a) any participating interests; and (b) any...
58A.(1) This paragraph applies where financial instruments have been valued in accordance with paragraph 44A...
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58B.Where the company has derivatives that it has not included at fair value, there must...
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58C.(1) Sub‐paragraph (2) applies if— (a) the company has financial fixed assets that could be...
Information where investment property and living animals and plants included at fair value
58D.(1) This paragraph applies where the amounts to be included in a company's accounts in...
59.(1) Where any amount is transferred: (a) to or from any reserves; (b) to any...
60.The amount of any provision for deferred taxation shall be stated separately from the amount...
61.(1) A company shall disclose separately for each of Assets items 3(b) and 4 and...
62.A company shall disclose the amount of debt and fixed income securities included in Assets...
63.(1) The following information must be disclosed in relation to any borrowing included in Liabilities...
64.If any fixed cumulative dividends on the company's shares are in arrear, there shall be...
65.(1) There shall be disclosed, in relation to each liabilities and memorandum item of the...
66.(1) There shall be stated, where practicable: (a) the aggregate amount or estimated amount of...
67.(1) With respect to contingent liabilities required to be included under Memorandum item 1 in...
68.(1) There shall be disclosed for each of Assets items 5 to 8 in the...
69.The aggregate amount of all property (other than land) leased by the company to other...
Assets and liabilities denominated in a currency other than sterling (or the currency in which the accounts are drawn up)
70.(1) The aggregate amount, in sterling (or the currency in which the accounts are drawn...
71.Where any amount shown under either of the following items is material, particulars shall be...
72.(1) The following shall be disclosed with respect to unmatured forward transactions outstanding at the...
73.(1) Particulars shall be given of any case where the cost of any asset is...
76.(1) A company shall disclose, with respect to income included in the following items in...
78.A company providing any management and agency services to customers shall disclose that fact, if...
79.Any amounts charged to the profit and loss account representing charges incurred during the year...
80.Where any amount to be included in any of the following items is material, particulars...
81.(1) Where any amount relating to any preceding financial year is included in any item...
82A.For the purposes of this Part, references to “derivatives” include commodity‐based contracts that give either...
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82B.(1) The expressions listed in sub‐paragraph (2) have the same meaning in paragraphs 44A to...
83.For the purposes of this Part a loan or advance (including a liability comprising a...
84.For the purposes of this Part amounts which in the particular context of any provision...
85.For the purposes of this Part and its interpretation: (a) references in this Part to...
86.For the purposes of this Part and its interpretation: (a) “social security costs” means any...
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6.Any income and expenditure of undertakings included in the consolidation and associated undertakings in a...
Information as to undertaking in which shares held as a result of financial assistance operation
7.(1) The following provisions apply where the parent company of a banking group has a...
PART IV ADDITIONAL DISCLOSURE: EMOLUMENTS AND OTHER BENEFITS OF DIRECTORS AND OTHERS
2.Part II of Schedule 6 (loans, quasi-loans and other dealings) does not apply for the...
3.(1) Part III of Schedule 6 (other transactions, arrangements and agreements) applies for the purposes...
Form and Content of Accounts of Insurance Companies and Groups
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3.(1) In respect of every item shown in the balance sheet or profit and loss...
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4.Subject to the provisions of this Schedule, amounts in respect of items representing assets or...
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6.(1) The provisions of this Schedule which relate to long term business shall apply, with...
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6A.The directors of a company must, in determining how amounts are presented within items in...
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8.A number in brackets following any item in either of the formats set out below...
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9.(1) In the profit and loss account format set out below— (a) the heading “Technical...
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B.Intangible assets (1) Development costs (2) Concessions, patents, licences, trade marks and similar rights and...
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II.Investments in group undertakings and participating interests (1) Shares in group undertakings (2) Debt securities...
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III.Other financial investments (1) Shares and other variable-yield securities and units in unit trusts (2)...
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Da.Reinsurers' share of technical provisions (12) (1) Provision for unearned premiums (2) Long-term business provision...
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I.Debtors arising out of direct insurance operations (1) Policy holders (2) Intermediaries
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I.Tangible assets (1) Plant and machinery (2) Fixtures, fittings, tools and equipment (3) Payments on...
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II.Stocks (1) Raw materials and consumables (2) Work in progress (3) Finished goods and goods...
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IV.Reserves (1) Capital redemption reserves (2) Reserve for own shares (3) Reserves provided for by...
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C.Technical provisions (1) Provision for unearned premiums (20) (a) gross amount (b) reinsurance amount (12)...
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D.Technical provisions for linked liabilities (26) (a) gross amount (b) reinsurance amount (12)
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E.Provisions for other risks (1) Provisions for pensions and similar obligations (2) Provisions for taxation...
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This item may be shown in either of the positions given in the format.
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2.Concessions, patents, licences, trade marks and similar rights and assets
Amounts in respect of assets shall only be included in a company's balance sheet under...
Amounts representing goodwill shall only be included to the extent that the goodwill was acquired...
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The amount of any land and buildings occupied by the company for its own activities...
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This item shall comprise transferable debt securities and any other transferable fixed income securities issued...
Securities bearing interest rates that vary in accordance with specific factors, for example the interest...
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This item shall comprise shares held by the company in joint investments constituted by several...
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Loans to policy holders for which the policy is the main security shall be included...
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This item shall comprise sums the withdrawal of which is subject to a time restriction....
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This item shall comprise those investments which are not covered by Assets items C.III.1 to...
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Where the company accepts reinsurance this item shall comprise amounts, owned by the ceding undertakings...
These amounts may not be combined with other amounts owed by the ceding insurer to...
Securities deposited with ceding undertakings or third parties which remain the property of the company...
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In respect of long-term business, this item shall comprise investments made pursuant to long-term policies...
This item shall also comprise investments which are held on behalf of the members of...
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(Assets item Da: Liabilities items C.1(b), 2(b), 3(b), 4(b) and 6(b) and D(b))
The reinsurance amounts may be shown either under Assets item Da or under Liabilities items...
The reinsurance amounts shall comprise the actual or estimated amounts which, under the contractual reinsurance...
As regards the provision for unearned premiums, the reinsurance amounts shall be calculated according to...
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Amounts owned by group undertakings and undertakings in which the company has a participating interest...
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The nominal value of the shares shall be shown separately under this item.
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This item shall comprise those assets which are not covered by Assets F.I to IV....
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This item shall comprise those items that represent interest and rent that have been earned...
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This item shall comprise the costs of acquiring insurance policies which are incurred during a...
Deferred acquisition costs arising in general business shall be distinguished from those arising in long...
In the case of general business, the amount of any deferred acquisition costs shall be...
There shall be disclosed in the notes to the accounts— how the deferral of acquisition...
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This item shall comprise all liabilities in respect of which there is a contractual obligation...
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This item shall comprise all funds the allocation of which either to policy holders or...
Transfers to and from this item shall be shown in item II.12a in the profit...
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In the case of long-term business the provision for unearned premiums may be included in...
The provision for unearned premiums shall comprise the amount representing that part of gross premiums...
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This items shall comprise the actuarially estimated value of the company's liabilities (excluding technical provisions...
This item shall also comprise claims incurred but not reported, plus the estimated costs of...
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This item shall comprise the total estimated ultimate cost to the company of settling all...
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This item shall comprise amounts intended for policy holders or contract beneficiaries by way of...
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This item shall comprise the amount of any equalisation reserve maintained in respect of general...
This item shall also comprise any amounts which, in accordance with Council Directive 87/343/EEC ,...
A company which otherwise constitutes reserves to equalise fluctuations in loss ratios in future years...
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This item shall comprise, inter alia, the provision for unexpired risks as defined in paragraph...
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This item shall comprise technical provisions constituted to cover liabilities relating to investment in the...
Any additional technical provisions constituted to cover death risks, operating expenses or other risks (such...
This item shall also comprise technical provisions representing the obligations of a tontine's organiser in...
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Where the company cedes reinsurance, this item shall comprise amounts deposited by or withheld from...
Where the company cedes reinsurance and has received as a deposit securities which have been...
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Amounts owed to group undertakings and undertakings in which the company has a participating interest...
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The amount of any convertible loans shall be shown separately.
11.(1) For the purposes of this paragraph “managed funds” are funds of a group pension...
12.The costs of acquiring insurance policies which are incurred during a financial year but which...
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II.Technical account—long term business (1) Earned premiums, net of reinsurance (a) gross premiums written (1)...
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III.Non-technical account (1) Balance on the general business technical account—(item I.10) (2) Balance on the...
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15.Accounting policies shall be applied consistently within the same accounts and from one financial year...
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16.The amount of any item shall be determined on a prudent basis, and in particular—...
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17.All income and charges relating to the financial year to which the accounts relate shall...
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18.In determining the aggregate amount of any item the amount of each individual asset or...
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23.(1) Intangible assets other than goodwill may be shown at their current cost. (2) Assets...
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26.(1) In the case of land and buildings, current value shall mean the market value...
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32.In the case of any asset included under Assets item B (intangible assets), C.I. (land...
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33.(1) This paragraph applies to any asset included under Assets item B (intangible assets), C...
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34.(1) This paragraph applies to assets included under Assets items E.I, II and III (debtors)...
35.(1) Notwithstanding that amounts representing “development costs” may be included under Assets item B (intangible...
36.(1) The application of paragraphs 31 to 33 in relation to goodwill (in any case...
38.(1) Subject to sub-paragraph (2), assets which fall to be included under Assets item F.I...
39.(1) The cost of an asset that has been acquired by the company shall be...
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40.(1) Subject to the qualification mentioned below, the cost of any assets which are fungible...
41.Where there is no record of the purchase price of any asset acquired by a...
43.The amount of technical provisions must at all times be sufficient to cover any liabilities...
44.(1) The provision for unearned premiums shall in principle be computed separately for each insurance...
45.The provision for unexpired risks (as defined in paragraph 81) shall be computed on the...
46.(1) The long-term business provision shall in principal be computed separately for each long-term contract,...
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48.(1) Explicit discounting or deductions to take account of investment income is permitted, subject to...
49.The amount of the provision for claims shall be equal to the sums due to...
50.The amount of any equalisation reserve maintained in respect of general business, in accordance with...
51.(1) Either of the methods described in paragraphs 52 and 53 may be applied where,...
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52.(1) The excess of the premiums written over the claims and expenses paid in respect...
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53.(1) The figures shown in the technical account or in certain items within it shall...
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56.It shall be stated whether the accounts have been prepared in accordance with applicable accounting...
57.Where any sums originally denominated in foreign currencies have been brought into account under any...
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59.If the company has allotted any shares during the financial year, the following information shall...
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60.(1) With respect to any contingent right to the allotment of shares in the company...
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61.(1) If the company has issued any debentures during the financial year to which the...
62.(1) In respect of any assets of the company included in Assets items B (intangible...
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63.Where any assets of the company (other than listed investments) are included under any item...
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64.In relation to any amount which is included under Assets item C.I (land and buildings)...
65.In respect of the amount of each item which is shown in the company's balance...
65A.(1) This paragraph applies where financial instruments have been valued in accordance with paragraph 29A...
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65B.Where the company has derivatives that it has not included at fair value, there must...
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65C.(1) Sub-paragraph (2) applies if— (a) the company has financial fixed assets that could be...
Information where investment property and living animals and plants included at fair value
65D.(1) This paragraph applies where the amounts to be included in a company's accounts in...
66.(1) Where any amount is transferred— (a) to or from any reserves; (b) to any...
67.The amount of any provision for deferred taxation shall be stated separately from the amount...
68.(1) In respect of each item shown under “creditors” in the company's balance sheet there...
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69.If any fixed cumulative dividends on the company's shares are in arrears, there shall be...
70.(1) Particulars shall be given of any charge on the assets of the company to...
72.(1) Particulars shall be given of any case where the cost of any asset is...
74.Sub-paras. (1) rep. by SR 1997/314 (2) Particulars shall be given of any special circumstances...
75.(1) As regards general business a company shall disclose— (a) gross premiums written, (b) gross...
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76.(1) As regards long term business, the company shall disclose— (a) gross premiums written, and...
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77.(1) Subject to sub-paragraph (2) there shall be disclosed as regards both general and long...
78.There shall be disclosed the total amount of commissions for direct insurance business accounted for...
80.(1) Where any amount relating to any preceding financial year is included in any item...
81A.For the purposes of this Part, references to “derivatives” include commodity‐based contracts that give either...
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81B.(1) The expressions listed in sub‐paragraph (2) have the same meaning in section BA of...
82.For the purposes of this Part a loan or advance (including a liability comprising a...
83.For the purposes of this Part amounts which in the particular context of any provision...
84.For the purposes of this Part and its interpretation— (a) references in the Part to...
85.For the purposes of this Part and its interpretation— (a) “social security costs” means any...
Modifications of Part I of this Schedule for purposes of paragraph 1
2.(1) For the purposes of paragraph 1, Part I of this Schedule shall be modified...
PARENT AND SUBSIDIARY UNDERTAKINGS: SUPPLEMENTARY PROVISIONS
Rights exercisable only in certain circumstances or temporarily incapable of exercise
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7.(1) Rights held by a person as nominee for another shall be treated as held...
(1) Paragraphs 2 to 6 apply where a company has prepared accounts in accordance with...
Modifications where accounts prepared in accordance with special provisions for banking companies
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3.Article 277 shall apply as if: (a) there were substituted for the words “are shown...
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4.Articles 278(2) and 283 shall apply as if the references therein to paragraphs 87 and...
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5.Articles 280 and 281 shall apply as if in Article 280(3) there were substituted, for...
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6.Article 284 shall apply as if the references to paragraphs 12(a) and 34(3)(a) of Schedule...
Modifications where accounts prepared in accordance with special provisions for insurance companies
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8.Article 277 shall apply as if the reference to paragraph 20 of Schedule 4 in...
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9.In the case of Companies Order accounts, Articles 278(2) and 283 shall apply as if...
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10.Articles 280 and 281 shall apply as if the references in Article 280(3) to Articles...
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11.Article 284 shall apply as if the references to paragraphs 12(a) and 34(3)(a) of Schedule...
PROVISIONS SUPPLEMENTING AND INTERPRETING ARTICLES 332 TO 336
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3.(1) A person is taken to have an interest in shares or debentures if— (a)...
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4.A person is taken to be interested in shares or debentures if a body corporate...
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5.Where a person is entitled to exercise or control the exercise of one-third or more...
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6.(1) A person is taken to have an interest in shares or debentures if, otherwise...
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7.Persons having a joint interest are deemed each of them to have that interest.
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8.It is immaterial that shares or debentures in which a person has an interest are...
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9.So long as a person is entitled to receive, during the lifetime of himself or...
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10.A person is to be treated as uninterested in shares or debentures if, and so...
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11.(1) There is to be disregarded an interest of a person subsisting by virtue of—...
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12.Delivery to a person's order of shares or debentures in fulfilment of a contract for...
PART II PERIODS WITHIN WHICH OBLIGATIONS IMPOSED BY ARTICLE 332 MUST BE FULFILLED
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14.(1) An obligation imposed on a person by Article 332(2) to notify the occurrence of...
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15.In reckoning, for the purposes of paragraphs 13 and 14, any period of 5 days,...
PART III CIRCUMSTANCES IN WHICH OBLIGATION IMPOSED BY ARTICLE 332 IS NOT DISCHARGED
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17.(1) An obligation imposed on a director by virtue of Article 332(2)(c) to notify a...
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18.(1) Where an event of whose occurrence a director is, by virtue of Article 332(2)(d),...
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19.In this Part, a reference to price paid or received includes any consideration other than...
PART IV PROVISIONS WITH RESPECT TO REGISTER OF DIRECTORS' INTERESTS TO BE KEPT UNDER ARTICLE 333
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21.An obligation imposed by Article 333(2) to (4) must be fulfilled before the expiration of...
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22.The nature and extent of an interest recorded in the register of a director in...
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23.The company is not, by virtue of anything done for the urposes of Article 333...
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24.The register shall— (a) if the company's register of members is kept at its registered...
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25.(1) Any member of the company or other person may require a copy of the...
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26.The company shall send notice in the prescribed form to the registrar of the place...
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27.Unless the register is in such a form as to constitute in itself an index,...
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28.The register shall be produced at the commencement of the company's annual general meeting and...
PART I COUNTRIES AND TERRITORIES IN WHICH EXTERNAL BRANCH REGISTER MAY BE KEPT
PART II GENERAL PROVISIONS WITH RESPECT TO EXTERNAL BRANCH REGISTERS
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2.(1) An external branch register is deemed to be part of the company's register of...
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3.(1) The company shall— (a) transmit to its registered office a copy of every entry...
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4.Subject to the above provisions with respect to the duplicate register, the shares registered in...
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5.A company may discontinue to keep an external branch register, and thereupon all entries in...
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6.Subject to the provisions of this Order, any company may, by its articles, make such...
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7.An instrument of transfer of a share register in an external branch register (other than...
Article 165 (financial assistance for purchase of company's own shares or those of holding company)
Article 345 (funding of director's expenditure in performing his duties)
Meeting of transferee company (1) Subject to paragraphs 10(1), 12(4) and 14(2), the court shall...
2.(1) The court shall not sanction the compromise or arrangement under Article 418(2) unless— (a)...
3.Subject to paragraphs 10 to 14, the court shall not sanction the compromise or arrangement...
4.(1) The directors' report shall consist of— (a) the statement required by Article 419, and...
5.(1) Except where a joint expert is appointed under sub-paragraph (2), an expert's report shall...
6.(1) The documents referred to in paragraph 3(e) are, in relation to any company,— (a)...
7.The court shall not sanction under Article 418(2) a compromise or arrangement under which any...
Securities other than shares to which special rights are attached
8.(1) Where any security of a transferor company to which special rights are attached is...
9.(1) The following provisions of this paragraph shall apply where the court sanctions a compromise...
10.(1) The court may sanction a compromise or arrangement under Article 418(2) notwithstanding that— (a)...
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11.(1) The following sub-paragraphs apply where the scheme is a Case 3 Scheme. (2) Heads...
Transferee company or companies holding shares in the transferor company
12.(1) Where the scheme is a Case 1 Scheme and in the case of every...
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13.(1) Where the scheme is a Case 3 Scheme and— (a) the shares in the...
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14.(1) Where the scheme is a Case 1 Scheme and in the case of every...
Liability of transferee companies for the default of another
15.(1) Where the scheme is a Case 3 Scheme, each transferee company shall be jointly...
Schs. 15C, 15D prosp. insertion by 2005 NI 17, Sch. 2 para. 19 (which is...
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6.(1) All the provisions of this Order apply to the company, and to its members,...
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9.None of the provisions of this Order, and none of the provisions of the Companies...
Branch Registration under the Eleventh Company Law Directive (89/666/EEC)
2.(1) The particulars referred to in paragraph 1(1)(a) are— (a) the corporate name of the...
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3.The particulars referred to in paragraph 1(1)(b) are— (a) the address of the branch, (b)...
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4.The particulars referred to in paragraph 1(1)(c) are— (a) whether it is intended to register...
5.The first documents referred to in paragraph 1(2) are— (a) a certified copy of the...
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6.(1) The second documents referred to in paragraph 1(2) are— (a) copies of the latest...
7.(1) If, after a company has delivered a return under paragraph (1), any alteration is...
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8.(1) Sub-paragraph (2) applies where— (a) a company's return under paragraph 1(1) includes a statement...
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2.(1) This paragraph applies where a company which becomes a company to which Article 641...
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3.(1) An institution to which this Part applies shall deliver to the registrar for registration—...
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5.(1) Neither paragraph 2 nor paragraph 3 shall require an institution to deliver documents to...
6.(1) If an institution fails to comply with paragraph 2, 3 or 5(2) before the...
7.(1) In this Part— “financial period”, in relation to an institution means a period for...
PART II INSTITUTIONS NOT REQUIRED TO PREPARE ACCOUNTS UNDER PARENT LAW
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10.Sections 390 to 392 of the Companies Act 2006 (financial year and accounting reference periods)...
Delivery of Reports and Accounts: Companies to which the Eleventh Company Law Directive applies
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3.Paragraph 2 shall not require documents to be delivered in respect of a branch if—...
4.The period allowed for delivery, in relation to a document required to be delivered under...
5.(1) If a company fails to comply with paragraph 2 before the end of the...
6.(1) In this Part— “financial period”, in relation to a company, means a period for...
PART II COMPANIES NOT REQUIRED TO MAKE DISCLOSURE UNDER PARENT LAW
8.A company to which this Part applies shall in respect of each financial year of...
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9.Sections 390 to 392 of the Companies Act 2006 (financial year and accounting reference periods)...
10.(1) A company to which this Part applies shall in respect of each financial year...
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11.Paragraph 10 shall not require documents to be delivered in respect of a branch if—...
12.(1) The period allowed for delivery accounts and reports under paragraph 10 is 13 months...
13.(1) If the requirements of paragraph 10 are not complied with before the end of...
*The share capital of the company is , divided into shares of each. The number...
*The share capital of the company is , divided into shares of each.
The number of shares issued is Calls to the amount of pounds per share have...
The liabilities of the company on 1st January ( or July) were— Debts owing to...
*If the company has no share capital the portion of the statement relating to capital...
This div-1 has a number but no title; creating a P1group with an empty Title
This div-1 has a number but no title; creating a P1group with an empty Title
This div-1 has a number but no title; creating a P1group with an empty Title
This div-1 has a number but no title; creating a P1group with an empty Title
This div-1 has a number but no title; creating a P1group with an empty Title
This div-1 has a number but no title; creating a P1group with an empty Title
This div-1 has a number but no title; creating a P1group with an empty Title
This div-1 has a number but no title; creating a P1group with an empty Title
This div-1 has a number but no title; creating a P1group with an empty Title
This div-1 has a number but no title; creating a P1group with an empty Title
This div-1 has a number but no title; creating a P1group with an empty Title
This div-1 has a number but no title; creating a P1group with an empty Title
This div-1 has a number but no title; creating a P1group with an empty Title
This div-1 has a number but no title; creating a P1group with an empty Title
This div-1 has a number but no title; creating a P1group with an empty Title
This div-1 has a number but no title; creating a P1group with an empty Title
This div-1 has a number but no title; creating a P1group with an empty Title
This div-1 has a number but no title; creating a P1group with an empty Title
This div-1 has a number but no title; creating a P1group with an empty Title
This div-1 has a number but no title; creating a P1group with an empty Title
This div-1 has a number but no title; creating a P1group with an empty Title
This div-1 has a number but no title; creating a P1group with an empty Title
This div-1 has a number but no title; creating a P1group with an empty Title
This div-1 has a number but no title; creating a P1group with an empty Title
This div-1 has a number but no title; creating a P1group with an empty Title
This div-1 has a number but no title; creating a P1group with an empty Title
This div-1 has a number but no title; creating a P1group with an empty Title
This div-1 has a number but no title; creating a P1group with an empty Title
This div-1 has a number but no title; creating a P1group with an empty Title
This div-1 has a number but no title; creating a P1group with an empty Title
This div-1 has a number but no title; creating a P1group with an empty Title
This div-1 has a number but no title; creating a P1group with an empty Title
This div-1 has a number but no title; creating a P1group with an empty Title
This div-1 has a number but no title; creating a P1group with an empty Title
This div-1 has a number but no title; creating a P1group with an empty Title
This div-1 has a number but no title; creating a P1group with an empty Title
This div-1 has a number but no title; creating a P1group with an empty Title
This div-1 has a number but no title; creating a P1group with an empty Title
This div-1 has a number but no title; creating a P1group with an empty Title
This div-1 has a number but no title; creating a P1group with an empty Title
This div-1 has a number but no title; creating a P1group with an empty Title
This div-1 has a number but no title; creating a P1group with an empty Title
This div-1 has a number but no title; creating a P1group with an empty Title
This div-1 has a number but no title; creating a P1group with an empty Title
This div-1 has a number but no title; creating a P1group with an empty Title
This div-1 has a number but no title; creating a P1group with an empty Title
This div-1 has a number but no title; creating a P1group with an empty Title
This div-1 has a number but no title; creating a P1group with an empty Title
This div-1 has a number but no title; creating a P1group with an empty Title
This div-1 has a number but no title; creating a P1group with an empty Title
This div-1 has a number but no title; creating a P1group with an empty Title
This div-1 has a number but no title; creating a P1group with an empty Title
This div-1 has a number but no title; creating a P1group with an empty Title
This div-1 has a number but no title; creating a P1group with an empty Title
This div-1 has a number but no title; creating a P1group with an empty Title
This div-1 has a number but no title; creating a P1group with an empty Title
This div-1 has a number but no title; creating a P1group with an empty Title
This div-1 has a number but no title; creating a P1group with an empty Title
This div-1 has a number but no title; creating a P1group with an empty Title
This div-1 has a number but no title; creating a P1group with an empty Title
This div-1 has a number but no title; creating a P1group with an empty Title
This div-1 has a number but no title; creating a P1group with an empty Title
This div-1 has a number but no title; creating a P1group with an empty Title
This div-1 has a number but no title; creating a P1group with an empty Title
This div-1 has a number but no title; creating a P1group with an empty Title
This div-1 has a number but no title; creating a P1group with an empty Title
This div-1 has a number but no title; creating a P1group with an empty Title
This div-1 has a number but no title; creating a P1group with an empty Title
This div-1 has a number but no title; creating a P1group with an empty Title
This div-1 has a number but no title; creating a P1group with an empty Title
This div-1 has a number but no title; creating a P1group with an empty Title
This div-1 has a number but no title; creating a P1group with an empty Title
This div-1 has a number but no title; creating a P1group with an empty Title
This div-1 has a number but no title; creating a P1group with an empty Title
This div-1 has a number but no title; creating a P1group with an empty Title
This div-1 has a number but no title; creating a P1group with an empty Title
This div-1 has a number but no title; creating a P1group with an empty Title
This div-1 has a number but no title; creating a P1group with an empty Title
This div-1 has a number but no title; creating a P1group with an empty Title
This div-1 has a number but no title; creating a P1group with an empty Title
This div-1 has a number but no title; creating a P1group with an empty Title
This div-1 has a number but no title; creating a P1group with an empty Title
This div-1 has a number but no title; creating a P1group with an empty Title
This div-1 has a number but no title; creating a P1group with an empty Title
This div-1 has a number but no title; creating a P1group with an empty Title
This div-1 has a number but no title; creating a P1group with an empty Title
This div-1 has a number but no title; creating a P1group with an empty Title
This div-1 has a number but no title; creating a P1group with an empty Title
This div-1 has a number but no title; creating a P1group with an empty Title
This div-1 has a number but no title; creating a P1group with an empty Title
This div-1 has a number but no title; creating a P1group with an empty Title
This div-1 has a number but no title; creating a P1group with an empty Title
This div-1 has a number but no title; creating a P1group with an empty Title
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