The Companies (Summary Financial Statement) Regulations 2008 No. 374

1. Introductory Text

2. PART 1 INTRODUCTION

   1. 1. Citation, commencement and application

   2. 2. Interpretation

   3. 3. Persons to whom a company may send a summary financial statement

3. PART 2 CONDITIONS FOR SENDING OUT SUMMARY FINANCIAL STATEMENT

   1. 4. Cases in which sending of summary financial statement prohibited

   2. 5. Ascertainment of the wishes of a person specified in regulation 3

   3. 6. Consultation by notice

   4. 7. Relevant consultation

   5. 8. Supplementary provisions for Part 2

4. PART 3 FORM AND CONTENT OF SUMMARY FINANCIAL STATEMENT

   1. 9. Provisions applying to all companies and groups

   2. 10. Provisions applying only to certain types of company

   3. 11. Contents of summary financial statements

5. PART 4 SUPPLEMENTARY PROVISIONS

   1. 12. Revocation, transitionals and saving

6. Signature

7. 1. SCHEDULE 1

      FORM AND CONTENT OF SUMMARY FINANCIAL STATEMENT OF COMPANY PREPARING COMPANIES ACT INDIVIDUAL ACCOUNTS (OTHER THAN A BANKING OR INSURANCE COMPANY)

      1. 1. Summary profit and loss account

      2. 2. Dividends

      3. 3. Summary balance sheet

      4. 4. Corresponding amounts

   2. SCHEDULE 2

      FORM AND CONTENT OF SUMMARY FINANCIAL STATEMENT OF BANKING COMPANY PREPARING COMPANIES ACT INDIVIDUAL ACCOUNTS

      1. 1. Summary profit and loss account

      2. 2. Dividends

      3. 3. Summary balance sheet

      4. 4. Corresponding amounts

   3. SCHEDULE 3

      FORM AND CONTENT OF SUMMARY FINANCIAL STATEMENT OF INSURANCE COMPANY PREPARING COMPANIES ACT INDIVIDUAL ACCOUNTS

      1. 1. Summary profit and loss account

      2. 2. Dividends

      3. 3. Summary balance sheet

      4. 4. Corresponding amounts

   4. SCHEDULE 4

      FORM AND CONTENT OF SUMMARY FINANCIAL STATEMENT OF PARENT COMPANY PREPARING COMPANIES ACT GROUP ACCOUNTS (OTHER THAN BANKING OR INSURANCE GROUP ACCOUNTS)

      1. 1. Summary profit and loss account

      2. 2. Summary balance sheet

      3. 3. Corresponding amounts

   5. SCHEDULE 5

      FORM AND CONTENT OF SUMMARY FINANCIAL STATEMENT OF PARENT COMPANY OF BANKING GROUP PREPARING COMPANIES ACT GROUP ACCOUNTS

      1. 1. Summary profit and loss account

      2. 2. Summary balance sheet

      3. 3. Corresponding amounts

   6. SCHEDULE 6

      FORM AND CONTENT OF SUMMARY FINANCIAL STATEMENT OF PARENT COMPANY OF INSURANCE GROUP PREPARING COMPANIES ACT GROUP ACCOUNTS

      1. 1. Summary profit and loss account

      2. 2. Summary balance sheet

      3. 3. Corresponding amounts

   7. SCHEDULE 7

      FORM AND CONTENT OF SUMMARY FINANCIAL STATEMENT OF COMPANY PREPARING IAS INDIVIDUAL ACCOUNTS

      1. 1. Summary profit and loss account

      2. 2. Summary balance sheet

      3. 3. Corresponding amounts

   8. SCHEDULE 8

      FORM AND CONTENT OF SUMMARY FINANCIAL STATEMENT OF COMPANY PREPARING IAS GROUP ACCOUNTS

      1. 1. Summary profit and loss account

      2. 2. Summary balance sheet

      3. 3. Corresponding amounts

8. Explanatory Note