- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/10/2008)
- Gwreiddiol (a wnaed Fel)
There are currently no known outstanding effects for the The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008.
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
PART 2 FORM AND CONTENT OF ACCOUNTS
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...
SECTION B THE REQUIRED FORMATS FOR ACCOUNTS
Profit and loss account formats
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...
SECTION B THE REQUIRED FORMATS
Notes on the balance sheet format and memorandum items
1.Cash and balances at central [or post office] banks (Assets...
2.Treasury bills and other eligible bills: Treasury bills and similar...
3.Treasury bills and other eligible bills: Other eligible bills (Assets...
5.Loans and advances to customers (Assets item 4.) Loans and...
6.Debt securities [and other fixed-income securities] (Assets item 5.) This...
7.Intangible fixed assets (Assets item 9.) This item is to...
8.Tangible fixed assets (Assets item 10.) This item is to...
11.Deposits by banks (Liabilities item 1.) Deposits by banks are...
12.Customer accounts (Liabilities item 2.) This item is to comprise...
13.Debt securities in issue (Liabilities item 3.) This item is...
14.Subordinated liabilities (Liabilities item 7.) This item is to comprise...
15.Called up share capital (Liabilities item 8.) The amount of...
16.Contingent liabilities (Memorandum item 1.) This item is to include...
17.Contingent liabilities: Guarantees and assets pledged as collateral security (Memorandum...
18.Commitments (Memorandum item 2.) This item is to include every...
19.Commitments: Commitments arising out of sale and option to resell...
20.Claims on, and liabilities to, undertakings in which a participating...
Notes on the profit and loss account formats
1.Interest receivable (Format 1, item 1; format 2, item B1.)...
2.Interest payable (Format 1, item 2; format 2, item A1.)...
3.Fees and commissions receivable (Format 1, item 4; format 2,...
4.Fees and commissions payable (Format 1, item 5; format 2,...
5.Dealing [profits] [losses] (Format 1, item 6; format 2, items...
6.Depreciation and amortisation (Format 1, item 9; format 2, item...
7.Provisions: Provisions for bad and doubtful debts (Format 1, item...
8.Provisions: Provisions for contingent liabilities and commitments (Format 1, item...
9.Adjustments to provisions: Adjustments to provisions for bad and doubtful...
10.Adjustments to provisions: Adjustments to provisions for contingent liabilities and...
11.Amounts written off fixed asset investments (Format 1, item 13;...
12.Adjustments to amounts written off fixed asset investments (Format 1,...
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...
SECTION B THE REQUIRED FORMATS
Notes on the balance sheet format
2.Concessions, patents, licences, trade marks and similar rights and assets...
3.Goodwill (Assets item B.3.) Amounts representing goodwill are only to...
4.Land and buildings (Assets item C.I.) The amount of any...
5.Debt securities and other fixed-income securities (Assets item C.III.2.) This...
6.Participation in investment pools (Assets item C.III.3.) This item is...
7.Loans secured by mortgages and other loans (Assets items C.III.4...
8.Deposits with credit institutions (Assets item C.III.6.) This item is...
9.Other (Assets item C.III.7.) This item is to comprise those...
10.Deposits with ceding undertakings (Assets item C.IV.) Where the company...
11.Assets held to cover linked liabilities (Assets item D.) In...
12.Reinsurance amounts (Assets item Da: liabilities items C.1.(b), 2.(b), 3.(b),...
13.Debtors (Assets item E.) Amounts owed by group undertakings and...
14.Own shares (Assets item F.IV.) The nominal value of the...
15.Other (Assets item F.V.) This item is to comprise those...
16.Accrued interest and rent (Assets item G.I.) This item is...
17.Deferred acquisition costs (Assets item G.II.) This item is to...
18.Subordinated liabilities (Liabilities item B.) This item is to comprise...
19.Fund for future appropriations (Liabilities item Ba.) This item is...
20.Provision for unearned premiums (Liabilities item C.1.) In the case...
21.Long-term business provision (Liabilities item C.2.) This item is to...
22.Claims outstanding (Liabilities item C.3.) This item is to comprise...
23.Provision for bonuses and rebates (Liabilities item C.4.) This item...
24.Equalisation provision (Liabilities item C.5.) This item is to comprise...
25.Other technical provisions (Liabilities item C.6.) This item is to...
26.Technical provisions for linked liabilities (Liabilities item D.) This item...
27.Deposits received from reinsurers (Liabilities item F.) Where the company...
28.Creditors (Liabilities item G.) Amounts owed to group undertakings and...
29.Debenture loans (Liabilities item G.III.) The amount of any convertible...
Notes on the profit and loss account format
1.Gross premiums written (General business technical account: item I.1.(a). Long-term...
2.Outward reinsurance premiums (General business technical account: item I.1.(b). Long-term...
3.Change in the provision for unearned premiums, net of reinsurance...
4.Claims incurred, net of reinsurance (General business technical account: item...
5.Bonuses and rebates, net of reinsurance (General business technical account:...
6.Acquisition costs (General business technical account: item I.7.(a). Long-term business...
7.Administrative expenses (General business technical account: item I.7.(c). Long-term business...
8.Investment income, expenses and charges (General business technical account: items...
9.Unrealised gains and losses on investments (Long-term business technical account:...
10.Allocated investment return (General business technical account: item I.2. Long-term...
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
The Whole Instrument you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Instrument you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
Yr Offeryn Cyfan you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Y Rhestrau you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.
Pwynt Penodol mewn Amser: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.
Mae Memoranda Esboniadol yn nodi datganiad byr o ddiben Offeryn Statudol ac yn rhoi gwybodaeth am ei amcan polisi a goblygiadau polisi. Maent yn ceisio gwneud yr Offeryn Statudol yn hygyrch i ddarllenwyr nad oes ganddynt gymhwyster cyfreithiol, ac maent yn cyd-fynd ag unrhyw Offeryn Statudol neu Offeryn Statudol Drafft a gyflwynwyd ger bron y Senedd o Fehefin 2004 ymlaen.
Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:
liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys