PART IINTRODUCTORY AND INTERPRETATION

F1Expressions used in connection with accounts10. F2

(1)

In this Order the following expressions have the same meaning as in F3Part 15 of the Companies Act 2006 (accounts and reports)—

  • “annual accounts”,

  • “accounting reference date” and “accounting reference period”,

  • “balance sheet” and “balance sheet date”,

  • F4“Companies Order accounts”

  • F4“Companies Order individual accounts”

  • “current assets”,

  • “financial year”, in relation to a company,

  • “fixed assets”,

  • F4“IAS accounts”

  • F4“IAS individual accounts”

  • “parent company” and “parent undertaking”,

  • “profit and loss account”, and

  • “subsidiary undertaking”.

(2)

References in this Order to “realised profits” and “realised losses”, in relation to a company's accounts, shall be construed in accordance with F5section 853(4) and (5) of the Companies Act 2006.

(3)

F6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .