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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
Minor definitions
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Memorandwm Esboniadol
21.—(1) Regulation 32 (minor definitions) is amended as follows.
(2) In section 474(1)() (minor definitions)—
(a)insert the following definitions at the appropriate places—
““micro-entity minimum accounting item” means an item of information required by this Part or by the Small Limited Liability Partnerships (Accounts) Regulations 2008 (S.I. 2008/1912) to be contained in the non-IAS individual accounts of an LLP for a financial year in relation to which it qualifies as a micro-entity (see sections 384A and 384B);”;
““micro-entity provisions” means any provisions of this Part, Part 16 or the Small Limited Liability Partnerships (Accounts) Regulations 2008 (S.I. 2008/1912) relating specifically to the individual accounts of an LLP which qualifies as a micro-entity;”;
““qualified”, in relation to an auditor’s report, means that the report does not state the auditor’s unqualified opinion that the accounts have been properly prepared in accordance with this Act;”;
““traded company” means a company any of whose transferable securities are admitted to trading on a regulated market;”;
““traded LLP” means an LLP any of whose transferable securities are admitted to trading on a regulated market;”; and
(b)in the definition of “turnover”, omit “falling within the LLP’s ordinary activities”.
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