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- Gwreiddiol (a wnaed Fel)
There are currently no known outstanding effects for the The Overseas Companies Regulations 2009, PART 3 .
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15. Any information required in the case of any company by the following provisions of this Part of this Schedule must (if not given in the company's accounts) be given by way of a note to the accounts.
16. The accounting policies adopted by the company in determining the amounts to be included in respect of items shown in the balance sheet and in determining the profit or loss of the company must be stated (including such policies with respect to the depreciation and diminution in value of assets).
17. It must be stated whether the accounts have been prepared in accordance with the applied accounting standards and particulars of any material departure from those standards and the reasons for it must be given.
18. The company must include in the statement of accounting policies—
(a)the measurement basis (or bases) used in preparing the accounts; and
(b)any other accounting policies used that are relevant to an understanding of the accounts.
19.—(1) The company must provide information which is relevant to assessing the company's state of affairs.
(2) As a minimum that information must relate, where applicable, to—
(a)property, plant and equipment;
(b)investment property;
(c)intangible assets;
(d)financial assets;
(e)biological assets;
(f)inventories;
(g)trade and other receivables (and the amount falling due after more than one year must be shown separately for each item included under receivables);
(h)trade and other payables (and the amount falling due after more than one year must be shown separately for each item included under payables);
(i)provisions;
(j)financial liabilities;
(k)issued capital and reserves;
(l)finance costs;
(m)finance income;
(n)expenses and interest paid to group undertakings (this must be shown separately from expenses and interest paid to other entities);
(o)income and interest derived from group undertakings (this must be shown separately from income and interest derived from other sources);
(p)transactions with related parties;
(q)dividends;
(r)items described as other, sundry, miscellaneous or equivalent;
(s)guarantees;
(t)contingent liabilities;
(u)commitments;
(v)other off-balance sheet arrangements;
(w)financial instruments.
20. In this Schedule the expression “line item” has the same meaning as in international accounting standard 1 on the presentation of financial statements M1 and includes “items”, “layout items” and other equivalent terms.
Marginal Citations
M1OJ L320, 29.11.2008, p.1.
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