Companies Act 1985

[F1 262A Index of defined expressions. E+W+S

The following Table shows the provisions of this Part defining or otherwise explaining expressions used in this Part (other than expressions used only in the same section or paragraph)—

accounting reference date and accounting reference period	section 224
accounting standards and applicable accounting standards	section 256
[F2 “address”	F2 section 2 62(1)]
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
[F3 auditable part (of a directors’ remuneration report)	section 235(5)]
balance sheet (includes notes)	section 261(2)
balance sheet date	section 262(1)
F4 . . .	F4 . . .
banking group	[F5 section 255A(4)]
F4 . . .	F4 . . .
capitalisation (in relation to work or costs)	section 262(1)
credit institution	section 262(1)
current assets	section 262(1)
F6 . . .”	F6 . . .
fellow subsidiary undertaking	section 259(4)
[F7 financial fixed assets (in Schedule 9)]	[F7 paragraph 82 of Part I of that Schedule]
financial year	section 223
fixed assets	section 262(1)
[F8 “general business” (in Schedule 9A)	paragraph 81 of Part I of that Schedule]
group	section 262(1)
group undertaking	section 259(5)
[F9 historical cost accounting rules]
[F9 - in Schedule 4]	[F9 paragraph 29 of that Schedule]
[F10 —in Schedule 8	paragraph 29 of that Schedule]
[F9 -in Schedule 9]	[F9 paragraph 39 of Part I of that Schedule]
[F11 —in Schedule 9A	paragraph 20(1) of Part I of that Schedule]
included in the consolidation and related expressions	section 262(1)
individual accounts	section 262(1)
insurance group	[F5 section 255A(5)]
land of freehold tenure and land of leasehold tenure (in relation to Scotland)— in Schedule 4	paragraph 93 of that Schedule
[F12 -in Schedule 9]	[F12 paragraph 86 of Part I of that Schedule]
[F13 —inSchedule 9A	paragraph 85 of Part I of that Schedule]
lease, long lease and short lease— in Schedule 4	paragraph 83 of that Schedule
[F12 - in Schedule 9]	[F12 paragraph 82 of Part I of that Schedule]
[F14 —inSchedule 9A	paragraph 81 of Part I of that Schedule]
listed investment—in Schedule 4	paragraph 84 of that Schedule
[F15 —in Schedule 8	paragraph 54 of that Schedule]
[F16 —in Schedule 9A	paragraph 81 of Part I of that Schedule]
[F7 listed security (in Schedule 9)]	[F7 paragraph 82 of Part I of that Schedule]
[F8 “long term business” (in Schedule 9A)	paragraph 81 of Part I of that Schedule]
[F8 “long term fund” (in Schedule 9A)	paragraph 81 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
[F17 pension costs—in Schedule 4	F17 paragraph 94(2) of that Schedule]
[F17 —in Schedule 8	F17 paragraph 59(2) of that Schedule]
[F17 —in Schedule 9	F17 paragraph 87(b) of Part I of that Schedule]
[F17 —in Schedule 9A	F17 paragraph 86(b) of Part I of that Schedule]
period allowed for laying and delivering accounts and reports	section 244
[F8 “policy holder” (in Schedule 9A)	paragraph 81 of Part I of that Schedule]
profit and loss account(includes notes)	section 261(2)
(in relation to a company not trading for profit)	section 262(2)
[F8 “provision for unexpired risks” (in Schedule 9A)	paragraph 81 of Part I of that Schedule]
provision—in Schedule 4	paragraphs 88 and 89 of that Schedule
[F18 “—in Schedule 8	paragraphs 57 and 58 of that Schedule]
[F12 - in Schedule 9]	[F12 paragraph 85 of Part I of that Schedule]
[F19 —in Schedule 9A	paragraph 84 of Part I of that Schedule]
purchase price	section 262(1)
qualified	section 262(1)
[F20 quoted company	section 262(1)]
realised losses and realised profits	section 262(3)
[F7 repayable on demand (in Schedule 9)]	[F7 paragraph 82 of Part I of that Schedule]
[F21 reporting accountant	section 249C(1)]
reserve (in [F22 Schedule 9A])	paragraph 32 of that Schedule
[F7 saleand option to resell transaction (in Schedule 9)]	[F7 paragraph 82 of Part I of that Schedule]
[F7 sale and repurchase transaction (in Schedule 9)]	[F7 paragraph 82 of Part I of that Schedule]
shares	section 259(2)
[F9 social security costs]
[F9 -in Schedule 4]	[F9 paragraph 94(1) and (3) of that Schedule]
[F23 —in Schedule 8	paragraph 59(1) and (3) of that Schedule]
[F9 - in Schedule 9]	[F9 paragraph 87(a) and (c) of Part I of that Schedule]
[F24 —in Schedule 9A	paragraph 86(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
[F8 “the 1982 Act” (in Schedule 9A)	paragraph 81 of Part I of that Schedule]
true and fair view	section 262(1)
turnover	section 262(1)
undertaking and related expressions	section 259(1) to (3)]

Textual Amendments

F1 New ss. 259–262A inserted (subject to the saving and transitional provisions in S.I. 1990/355, arts. 6–9, Sch. 2) by Companies Act 1989 (c. 40, SIF 27), ss. 1, 22, 213(2) as part of the text inserted in place of ss. 221–262 (as mentioned in s. 1(a) of the 1989 Act)

F2 S. 262A: entry inserted (22.12.2000) by S.I. 2000/3373, art. 16(2)

F3 S. 262A: entry inserted (1.8.2002) by The Directors' Remuneration Report Regulations 2002 (S.I. 2002/1986), reg. 10(12)

F4 Entries in s. 262A repealed (11.2.1994) by S.I. 1994/233, reg. 4(2) (with reg. 7)

F5 References in s. 262A substituted (2.12.1991) by S.I. 1991/2705, regs. 6, 9, Sch. 2 para. 3(a).

F6 Entry in s. 262A repealed (20.10.1997) by S.I. 1997/2306, reg. 4(4)

F7 S. 262A: entries inserted (2.12.1991) by S.I. 1991/2705, regs. 6, 9, Sch. 2 para. 3(c).

F8 Entries in s. 262A inserted (19.12.1993) by S.I. 1993/3246, regs. 5(1), 6, 7, Sch. 2 para. 5(a)

F9 S. 262A: entries substituted (2.12.1991) by S.I. 1991/2705, regs. 6, 9, Sch. 2 para. 3(d).

F10 S. 262A: words in entry relating to "historical cost accounting rules" inserted (1.3.1997) by S.I. 1997/220, reg. 7(6)(a)

F11 Entry in s. 262A inserted (19.12.1993) by S.I. 1993/3246, regs. 5(1), 6, 7, Sch. 2 para. 5(b)

F12 Words in s. 262A inserted (2.12.1991) by S.I. 1991/2705, regs. 6, 9, Sch. 2 para. 3(e).

F13 Entry in s. 262A substituted (19.12.1993) by virtue of S.I. 1993/3246, regs. 5(1), 6, 7, Sch. 2 para. 5(c)

F14 Entry in s. 262A substituted (19.12.1993) by virtue of S.I. 1993/3246, regs. 5(1), 6, 7, Sch. 2 para. 5(d)

F15 S. 262A: words in entry relating to "listed investment" inserted (1.3.1997) by S.I. 1997/220, reg. 7(6)(b)

F16 Entry in s. 262A substituted (19.12.1993) by virtue of S.I. 1993/3246, regs. 5(1), 6, 7, Sch. 2 para. 5(e)

F17 S. 262A: entry substituted (1.3.1997) by S.I. 1997/220, reg. 7(6)(c)

F18 S. 262A: words in entry relating to "provision" inserted (1.3.1997) by S.I. 1997/220, reg. 7(6)(d)

F19 Entry in s. 262A substituted (19.12.1993) by virtue of S.I. 1993/3246, regs. 5(1), 6, 7, Sch. 2 para. 5(g)

F20 S. 262A: entry inserted (1.8.2002) by The Directors' Remuneration Report Regulations 2002 (S.I. 2002/1986), reg. 10(12)

F21 Entry in s. 262A inserted (11.8.1994) by S.I. 1994/1935, reg. 4, Sch. 1 Pt. I para. 3

F22 Words in s. 262A substituted (2.12.1991) by S.I. 1991/2705, regs. 6, 9, Sch. 2 para. 3(b).

F23 S. 262A: words in entry relating to "social security costs" inserted (1.3.1997) by S.I. 1997/220, reg. 7(6)(e)

F24 Entry in s. 262A inserted (19.12.1993) by S.I. 1993/3246, regs. 5(1), 6, 7, Sch. 2 para. 5(h)