[F1262A 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” | F2section 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 |
| [F3auditable 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 | [F5section 255A(4)] |
| F4. . . | F4. . . |
| capitalisation (in relation to work or costs) | section 262(1) |
| [F6Companies Act accounts | Section 262(1)] |
| [F7Companies Act group accounts | Sections 227(2) and 255A(6A)] |
| [F8Companies Act individual accounts | Sections 226(2) and 255(4A)] |
| credit institution | section 262(1) |
| current assets | section 262(1) |
| [F9directors' report | section 23] |
| F10. . .” | F10. . . |
| fellow subsidiary undertaking | section 259(4) |
| [F11financial fixed assets (in Schedule 9)] | [F11paragraph 82 of Part I of that Schedule] |
| financial year | section 223 |
| fixed assets | section 262(1) |
| [F12 “general business” (in Schedule 9A) | paragraph 81 of Part I of that Schedule] |
| group | section 262(1) |
| [F13group accounts | Section 227(1)] |
| [F14group directors' report | section 234] |
| [F15group operating and financial review | section 234AA] |
| group undertaking | section 259(5) |
| [F16historical cost accounting rules] | |
| [F16- in Schedule 4] | [F16paragraph 29 of that Schedule] |
| [F17—in Schedule 8 | paragraph 29 of that Schedule] |
| [F16-in Schedule 9] | [F16paragraph 39 of Part I of that Schedule] |
| [F18—in Schedule 9A | paragraph 20(1) of Part I of that Schedule] |
| [F19IAS accounts | Section 262(1)] |
| [F20 IAS group accounts | Section 227(2) and (3)] |
| [F21IAS individual accounts | Section 226(2)] |
| [F22IAS Regulation | Section 262(1)] |
| included in the consolidation and related expressions | section 262(1) |
| individual accounts | section 262(1) |
| insurance group | [F5section 255A(5)] |
| [F23international accounting standards | Section 262(1)] |
| land of freehold tenure and land of leasehold tenure (in relation to Scotland)— in Schedule 4 | paragraph 93 of that Schedule |
| [F24-in Schedule 9] | [F24paragraph 86 of Part I of that Schedule] |
| [F25—inSchedule 9A | paragraph 85 of Part I of that Schedule] |
| lease, long lease and short lease— in Schedule 4 | paragraph 83 of that Schedule |
| [F24- in Schedule 9] | [F24paragraph 82 of Part I of that Schedule] |
| [F26—inSchedule 9A | paragraph 81 of Part I of that Schedule] |
| listed investment—in Schedule 4 | paragraph 84 of that Schedule |
| [F27—in Schedule 8 | paragraph 54 of that Schedule] |
| [F28—in Schedule 9A | paragraph 81 of Part I of that Schedule] |
| [F11listed security (in Schedule 9)] | [F11paragraph 82 of Part I of that Schedule] |
| [F12 “long term business” (in Schedule 9A) | paragraph 81 of Part I of that Schedule] |
| [F12 “long term fund” (in Schedule 9A) | paragraph 81 of Part I of that Schedule] |
| notes to the accounts | section 261(1) |
| [F29operating and financial review | section 234AA] |
| parent undertaking (and parent company) | section 258 and Schedule 10A |
| participating interest | section 260 |
| [F30pension costs—in Schedule 4 | F30paragraph 94(2) of that Schedule] |
| [F30—in Schedule 8 | F30paragraph 59(2) of that Schedule] |
| [F30—in Schedule 9 | F30paragraph 87(b) of Part I of that Schedule] |
| [F30—in Schedule 9A | F30paragraph 86(b) of Part I of that Schedule] |
| period allowed for laying and delivering accounts and reports | section 244 |
| [F12 “policy holder” (in Schedule 9A) | paragraph 81 of Part I of that Schedule] |
| profit and loss account(includes notes) | section 261(2) |
| [F31(in relation to IAS accounts) | Section 262(1)] |
| (in relation to a company not trading for profit) | section 262(2) |
| [F12 “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 |
| [F32“—in Schedule 8 | paragraphs 57 and 58 of that Schedule] |
| [F24- in Schedule 9] | [F24paragraph 85 of Part I of that Schedule] |
| [F33—in Schedule 9A | paragraph 84 of Part I of that Schedule] |
| purchase price | section 262(1) |
| qualified | section 262(1) |
| [F34quoted company | section 262(1)] |
| realised losses and realised profits | section 262(3) |
| [F35“regulated activity” | sections 262 and 744] |
| [F11repayable on demand (in Schedule 9)] | [F11paragraph 82 of Part I of that Schedule] |
| [F36reporting accountant | section 249C(1)] |
| [F37reporting standards and relevant reporting standards | section 256A] |
| reserve (in [F38Schedule 9A]) | paragraph 32 of that Schedule |
| [F11saleand option to resell transaction (in Schedule 9)] | [F11paragraph 82 of Part I of that Schedule] |
| [F11sale and repurchase transaction (in Schedule 9)] | [F11paragraph 82 of Part I of that Schedule] |
| shares | section 259(2) |
| [F16social security costs] | |
| [F16-in Schedule 4] | [F16paragraph 94(1) and (3) of that Schedule] |
| [F39—in Schedule 8 | paragraph 59(1) and (3) of that Schedule] |
| [F16- in Schedule 9] | [F16paragraph 87(a) and (c) of Part I of that Schedule] |
| [F40—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 |
| [F12 “the 1982 Act” (in Schedule 9A) | paragraph 81 of Part I of that Schedule] |
| [F41true and fair view | Section 262(2A)] |
| turnover | section 262(1) |
| undertaking and related expressions | section 259(1) to (3)] |
Textual Amendments
F1New 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)
F2S. 262A: entry inserted (22.12.2000) by S.I. 2000/3373, art. 16(2)
F3S. 262A: entry inserted (1.8.2002) by The Directors' Remuneration Report Regulations 2002 (S.I. 2002/1986), reg. 10(12)
F4Entries in s. 262A repealed (11.2.1994) by S.I. 1994/233, reg. 4(2) (with reg. 7)
F5References in s. 262A substituted (2.12.1991) by S.I. 1991/2705, regs. 6, 9, Sch. 2 para. 3(a).
F6Entry in s. 262A inserted (12.11.2004 with effect as mentioned in reg. 1(2) of the amending S.I.) by The Companies Act 1985 (International Accounting Standards and Other Accounting Amendments) Regulations 2004 (S.I. 2004/2947), reg. 3, Sch. 1 para. 21(2)
F7Entry in s. 262A inserted (12.11.2004 with effect as mentioned in reg. 1(2) of the amending S.I.) by The Companies Act 1985 (International Accounting Standards and Other Accounting Amendments) Regulations 2004 (S.I. 2004/2947), reg. 3, Sch. 1 para. 21(2)
F8Entry in s. 262A inserted (12.11.2004 with effect as mentioned in reg. 1(2) of the amending S.I.) by The Companies Act 1985 (International Accounting Standards and Other Accounting Amendments) Regulations 2004 (S.I. 2004/2947), reg. 3, Sch. 1 para. 21(2)
F9S. 262A: entry in table inserted (22.3.2005) by The Companies Act 1985 (Operating and Financial Review and Directors' Report etc.) Regulations 2005 (S.I. 2005/1011), reg. 19, Sch. para. 7
F10Entry in s. 262A repealed (20.10.1997) by S.I. 1997/2306, reg. 4(4)
F11S. 262A: entries inserted (2.12.1991) by S.I. 1991/2705, regs. 6, 9, Sch. 2 para. 3(c).
F12Entries in s. 262A inserted (19.12.1993) by S.I. 1993/3246, regs. 5(1), 6, 7, Sch. 2 para. 5(a)
F13Entry in s. 262A inserted (12.11.2004 with effect as mentioned in reg. 1(2) of the amending S.I.) by The Companies Act 1985 (International Accounting Standards and Other Accounting Amendments) Regulations 2004 (S.I. 2004/2947), reg. 3, Sch. 1 para. 21(2)
F14S. 262A: entry in table inserted (22.3.2005) by The Companies Act 1985 (Operating and Financial Review and Directors' Report etc.) Regulations 2005 (S.I. 2005/1011), reg. 19, Sch. para. 7
F15S. 262A: entry in table inserted (22.3.2005) by The Companies Act 1985 (Operating and Financial Review and Directors' Report etc.) Regulations 2005 (S.I. 2005/1011), reg. 19, Sch. para. 7
F16S. 262A: entries substituted (2.12.1991) by S.I. 1991/2705, regs. 6, 9, Sch. 2 para. 3(d).
F17S. 262A: words in entry relating to "historical cost accounting rules" inserted (1.3.1997) by S.I. 1997/220, reg. 7(6)(a)
F18Entry in s. 262A inserted (19.12.1993) by S.I. 1993/3246, regs. 5(1), 6, 7, Sch. 2 para. 5(b)
F19Entry in s. 262A inserted (12.11.2004 with effect as mentioned in reg. 1(2) of the amending S.I.) by The Companies Act 1985 (International Accounting Standards and Other Accounting Amendments) Regulations 2004 (S.I. 2004/2947), reg. 3, Sch. 1 para. 21(2)
F20Entry in s. 262A inserted (12.11.2004 with effect as mentioned in reg. 1(2) of the amending S.I.) by The Companies Act 1985 (International Accounting Standards and Other Accounting Amendments) Regulations 2004 (S.I. 2004/2947), reg. 3, Sch. 1 para. 21(2)
F21Entry in s. 262A inserted (12.11.2004 with effect as mentioned in reg. 1(2) of the amending S.I.) by The Companies Act 1985 (International Accounting Standards and Other Accounting Amendments) Regulations 2004 (S.I. 2004/2947), reg. 3, Sch. 1 para. 21(2)
F22Entry in s. 262A inserted (12.11.2004 with effect as mentioned in reg. 1(2) of the amending S.I.) by The Companies Act 1985 (International Accounting Standards and Other Accounting Amendments) Regulations 2004 (S.I. 2004/2947), reg. 3, Sch. 1 para. 21(2)
F23Entry in s. 262A inserted (12.11.2004 with effect as mentioned in reg. 1(2) of the amending S.I.) by The Companies Act 1985 (International Accounting Standards and Other Accounting Amendments) Regulations 2004 (S.I. 2004/2947), reg. 3, Sch. 1 para. 21(2)
F24Words in s. 262A inserted (2.12.1991) by S.I. 1991/2705, regs. 6, 9, Sch. 2 para. 3(e).
F25Entry in s. 262A substituted (19.12.1993) by virtue of S.I. 1993/3246, regs. 5(1), 6, 7, Sch. 2 para. 5(c)
F26Entry in s. 262A substituted (19.12.1993) by virtue of S.I. 1993/3246, regs. 5(1), 6, 7, Sch. 2 para. 5(d)
F27S. 262A: words in entry relating to "listed investment" inserted (1.3.1997) by S.I. 1997/220, reg. 7(6)(b)
F28Entry in s. 262A substituted (19.12.1993) by virtue of S.I. 1993/3246, regs. 5(1), 6, 7, Sch. 2 para. 5(e)
F29S. 262A: entry in table inserted (22.3.2005) by The Companies Act 1985 (Operating and Financial Review and Directors' Report etc.) Regulations 2005 (S.I. 2005/1011), reg. 19, Sch. para. 7
F30S. 262A: entry substituted (1.3.1997) by S.I. 1997/220, reg. 7(6)(c)
F31Entry in s. 262A inserted (12.11.2004 with effect as mentioned in reg. 1(2) of the amending S.I.) by The Companies Act 1985 (International Accounting Standards and Other Accounting Amendments) Regulations 2004 (S.I. 2004/2947), reg. 3, Sch. 1 para. 21(3)
F32S. 262A: words in entry relating to "provision" inserted (1.3.1997) by S.I. 1997/220, reg. 7(6)(d)
F33Entry in s. 262A substituted (19.12.1993) by virtue of S.I. 1993/3246, regs. 5(1), 6, 7, Sch. 2 para. 5(g)
F34S. 262A: entry inserted (1.8.2002) by The Directors' Remuneration Report Regulations 2002 (S.I. 2002/1986), reg. 10(12)
F35S. 262A: entry in table inserted (5.9.2005 with application as mentioned in art. 1(2) of the amending S.I.) by The Companies Act 1985 (Investment Companies and Accounting and Audit Amendments) Regulations 2005 (S.I. 2005/2280), reg. 17(2)
F36Entry in s. 262A inserted (11.8.1994) by S.I. 1994/1935, reg. 4, Sch. 1 Pt. I para. 3
F37S. 262A: entry in table inserted (22.3.2005) by The Companies Act 1985 (Operating and Financial Review and Directors' Report etc.) Regulations 2005 (S.I. 2005/1011), reg. 19, Sch. para. 7
F38Words in s. 262A substituted (2.12.1991) by S.I. 1991/2705, regs. 6, 9, Sch. 2 para. 3(b).
F39S. 262A: words in entry relating to "social security costs" inserted (1.3.1997) by S.I. 1997/220, reg. 7(6)(e)
F40Entry in s. 262A inserted (19.12.1993) by S.I. 1993/3246, regs. 5(1), 6, 7, Sch. 2 para. 5(h)
F41Entry in s. 262A substituted (12.11.2004 with effect as mentioned in reg. 1(2) of the amending S.I.) by The Companies Act 1985 (International Accounting Standards and Other Accounting Amendments) Regulations 2004 (S.I. 2004/2947), reg. 3, Sch. 1 para. 21(4)