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- Original (As made)
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3.Companies Act individual accounts (companies other than banking and insurance companies)
4.Medium-sized companies: exemptions for Companies Act individual accounts
7.Information about related undertakings (Companies Act or IAS individual or group accounts)
8.Information about directors’ benefits: remuneration (Companies Act or IAS individual or group accounts: quoted and unquoted companies)
COMPANIES ACT INDIVIDUAL ACCOUNTS: COMPANIES WHICH ARE NOT BANKING OR INSURANCE COMPANIES
PART 1 GENERAL RULES AND FORMATS
2.(1) Where in accordance with paragraph 1 a company’s balance...
4.(1) Where the special nature of the company’s business requires...
5.(1) Subject to sub-paragraph (2), the directors must not include...
8.Amounts in respect of items representing assets or income may...
9.The company’s directors must, in determining how amounts are presented...
Information supplementing the balance sheet
46.Paragraphs 47 to 64 require information which either supplements the...
48.If the company has allotted any shares during the financial...
49.(1) With respect to any contingent right to the allotment...
50.(1) If the company has issued any debentures during the...
52.Where any fixed assets of the company (other than listed...
56.Where the company has derivatives that it has not included...
57.(1) This paragraph applies if— (a) the company has financial...
58.Information where investment property and living animals and plants included at fair value
62.If any fixed cumulative dividends on the company’s shares are...
PART 4 SPECIAL PROVISION WHERE COMPANY IS A PARENT COMPANY OR SUBSIDIARY UNDERTAKING
PART 5 SPECIAL PROVISIONS WHERE THE COMPANY IS AN INVESTMENT COMPANY
BANKING COMPANIES: COMPANIES ACT INDIVIDUAL ACCOUNTS
PART 1 GENERAL RULES AND FORMATS
1.Subject to the following provisions of this Part of this...
3.(1) Where in accordance with paragraph 1 a company’s profit...
6.(1) Subject to sub-paragraph (2), the directors must not include...
8.(1) Subject to the following provisions of this paragraph and...
9.(1) Assets must be shown under the relevant balance sheet...
10.The company’s directors must, in determining how amounts are presented...
PART 2 ACCOUNTING PRINCIPLES AND RULES
Information supplementing the balance sheet
57.Paragraphs 58 to 84 require information which either supplements the...
59.If the company has allotted any shares during the financial...
60.(1) With respect to any contingent right to the allotment...
61.(1) If the company has issued any debentures during the...
63.Where any fixed assets of the company (other than listed...
64.In relation to any amount which is included under assets...
67.Where the company has derivatives that it has not included...
68.(1) This paragraph applies if— (a) the company has financial...
69.Information where investment property and living animals and plants included at fair value
81.Assets and liabilities denominated in a currency other than sterling (or the currency in which the accounts are drawn up)
INSURANCE COMPANIES: COMPANIES ACT INDIVIDUAL ACCOUNTS
PART 1 GENERAL RULES AND FORMATS
3.(1) The directors may combine items to which Arabic numbers...
4.(1) Subject to sub-paragraph (2), the directors must not include...
6.Subject to the provisions of this Schedule, amounts in respect...
7.(1) The provisions of this Schedule which relate to long-term...
8.The company’s directors must, in determining how amounts are presented...
PART 2 ACCOUNTING PRINCIPLES AND RULES
SECTION E RULES FOR DETERMINING PROVISIONS
Information supplementing the balance sheet
66.If the company has allotted any shares during the financial...
67.(1) With respect to any contingent right to the allotment...
68.(1) If the company has issued any debentures during the...
70.Where any assets of the company (other than listed investments)...
71.In relation to any amount which is included under assets...
74.Where the company has derivatives that it has not included...
75.(1) This paragraph applies if— (a) the company has financial...
76.Information where investment property and living animals and plants included at fair value
80.If any fixed cumulative dividends on the company’s shares are...
INFORMATION ON RELATED UNDERTAKINGS REQUIRED WHETHER PREPARING COMPANIES ACT OR IAS ACCOUNTS
PART 4 ADDITIONAL DISCLOSURES FOR BANKING COMPANIES AND GROUPS
PART 5 INTERPRETATION OF REFERENCES TO “BENEFICIAL INTEREST”
2.(1) The consolidated balance sheet and profit and loss account...
4.Any differences of accounting rules as between a parent company’s...
5.Amounts that in the particular context of any provision of...
8.An acquisition must be accounted for by the acquisition method...
10.(1) The conditions for accounting for an acquisition as a...
13.(1) The following information with respect to acquisitions taking place...
15.Where during the financial year there has been a disposal...
16.The information required by paragraph 13, 14 or 15 need...
21.(1) The interest of an undertaking in an associated undertaking,...
PART 2 MODIFICATIONS FOR BANKING GROUPS
23.General application of provisions applicable to individual accounts
26.In paragraph 21(1) of this Schedule, for the references to...
29.Any income and expenditure of undertakings included in the consolidation...
30.Information as to undertaking in which shares held as a result of financial assistance operation
QUOTED COMPANIES: DIRECTORS’ REMUNERATION REPORT
PART 3 INFORMATION SUBJECT TO AUDIT
7.Amount of each director’s emoluments and compensation in the relevant financial year
9.The information required by sub-paragraph (1) of paragraph 8 in...
12.(1) The information required by sub-paragraph (1) of paragraph 11...
14.Excess retirement benefits of directors and past directors
16.Sums paid to third parties in respect of a director’s services
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