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Modifications etc. (not altering text)
C1Pt. 1 restricted (7.1.2010) by Banking Act 2009 (Exclusion of Insurers) Order 2010 (S.I. 2010/35), arts. 1, 2
C2Pt. 1: power to amend conferred (1.3.2014) by Financial Services (Banking Reform) Act 2013 (c. 33), ss. 17(3)(f), 148(5); S.I. 2014/377, art. 2(1)(b), Sch. Pt. 2
Textual Amendments
F1Pt. 1 Ch. 3 formed from ss. 4-83 (1.1.2015) by The Bank Recovery and Resolution Order 2014 (S.I. 2014/3329), arts. 1(2), 7
(1)A report under section 80(1)[F4, 80A(2)(b) or 81] must include accounting information in respect of the bank or [F5resolution company] that is the subject of the report.
(2)In this section “accounting information” means—
(a)a balance sheet that, in the opinion of the person making the report, gives a true and fair view of the state of affairs of the bank or [F5resolution company] as at the reporting date, and
(b)a profit and loss account that, in the opinion of the person making the report, gives a true and fair view of the profit or loss of the bank or [F5resolution company] for the reporting period.
(3)In this section—
(a)“reporting period” means the period to which the report relates, and
(b)“reporting date” means the last day of the reporting period.]
Textual Amendments
F2S. 81A inserted (1.1.2015) by Financial Services Act 2012 (c. 21), ss. 99(2), 122(3) (with Sch. 20); S.I. 2014/3323, art. 2
F3Words in s. 81A heading substituted (31.12.2014) by Financial Services (Banking Reform) Act 2013 (c. 33), s. 148(5), Sch. 2 para. 26(b); S.I. 2014/3160, art. 2(1)(b)
F4Words in s. 81A(1) substituted (31.12.2014) by Financial Services (Banking Reform) Act 2013 (c. 33), s. 148(5), Sch. 2 para. 26(a); S.I. 2014/3160, art. 2(1)(b)
F5Words in s. 81A substituted (1.1.2015) by The Bank Recovery and Resolution Order 2014 (S.I. 2014/3329), arts. 1(2), 88