accounting reference date and accounting reference period

section 224

accounting standards and applicable accounting standards

section 256

annual accounts (generally)

section 262(1)

(includes notes to the accounts)

section 261(2)

annual report

section 262(1)

associated undertaking (in Schedule 4A)

paragraph 20 of that Schedule

balance sheet (includes notes)

section 261(2)

balance sheet date

section 262(1)

F2banking activities (in Schedule 9)

F2paragraph 82 of Part I of that Schedule

banking group

F3section 255A(4)

F2banking transactions (in Schedule 9)

F2paragraph 82 of Part I of that Schedule

capitalisation (in relation to work or costs)

section 262(1)

credit institution

section 262(1)

current assets

section 262(1)

fellow subsidiary undertaking

section 259(4)

F2financial fixed assets (in Schedule 9)

F2paragraph 82 of Part I of that Schedule

financial year

section 223

fixed assets

section 262(1)

group

section 262(1)

group undertaking

section 259(5)

F4historical cost accounting rules

F4- in Schedule 4

F4paragraph 29 of that Schedule

F4-in Schedule 9

F4paragraph 39 of Part I of that Schedule

included in the consolidation and related expressions

section 262(1)

individual accounts

section 262(1)

insurance group

F3section 255A(5)

land of freehold tenure and land of leasehold tenure (in relation to Scotland)— in Schedule 4

paragraph 93 of that Schedule

F5-in Schedule 9

F5paragraph 86 of Part I of that Schedule

—in F6 Schedule 9A

paragraph 36 of that Schedule

lease, long lease and short lease— in Schedule 4

paragraph 83 of that Schedule

F5- in Schedule 9

F5paragraph 82 of Part I of that Schedule

—in F6 Schedule 9A

paragraph 34 of that Schedule

listed investment—in Schedule 4

paragraph 84 of that Schedule

—in F6Schedule 9A

paragraph 33 of that Schedule

F2listed security (in Schedule 9)

F2paragraph 82 of Part I of that Schedule

notes to the accounts

section 261(1)

parent undertaking (and parent company)

section 258 and Schedule 10A

participating interest

section 260

F4pension costs

F4-in Schedule 4

F4paragraph 94(2) and (3) of that Schedule

F4- in Schedule 9

F4paragraph 87(b) and (c) of Part I of that Schedule

period allowed for laying and delivering accounts and reports

section 244

profit and loss account(includes notes)

section 261(2)

(in relation to a company not trading for profit)

section 262(2)

provision—in Schedule 4

paragraphs 88 and 89 of that Schedule

F5- in Schedule 9

F5paragraph 85 of Part I of that Schedule

—in F6Schedule 9A

paragraph 32 of that Schedule

purchase price

section 262(1)

qualified

section 262(1)

realised losses and realised profits

section 262(3)

F2repayable on demand (in Schedule 9)

F2paragraph 82 of Part I of that Schedule

reserve (in F6Schedule 9A)

paragraph 32 of that Schedule

F2saleand option to resell transaction (in Schedule 9)

F2paragraph 82 of Part I of that Schedule

F2sale and repurchase transaction (in Schedule 9)

F2paragraph 82 of Part I of that Schedule

shares

section 259(2)

F4social security costs

F4-in Schedule 4

F4paragraph 94(1) and (3) of that Schedule

F4- in Schedule 9

F4paragraph 87(a) and (c) of Part I of that Schedule

special provisions for banking and insurance companies and groups

sections 255 and 255A

subsidiary undertaking

section 258 and Schedule 10A

true and fair view

section 262(1)

turnover

section 262(1)

undertaking and related expressions

section 259(1) to (3)