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The Companies (Summary Financial Statement) Regulations 1992
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- UK Statutory Instruments
- 1992 No. 3075
- Regulation 4
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Cases in which a summary financial statement may be sent
4.—(1) A listed public company may send a summary financial statement to an entitled person in accordance with section 251 of the 1985 Act and these Regulations, instead of copies of its full accounts and reports, in any case where it is not prohibited from doing so by any relevant provision (within the meaning of paragraph (2) below)—
(a)in its memorandum or articles of association, and
(b)where the entitled person is a holder of the company’s debentures, in any instrument constituting or otherwise governing any of the company’s debentures of which that person is a holder.
(2) For the purposes of paragraph (1) above, any provision (however expressed) which requires copies of the full accounts and reports to be sent to entitled persons, or which forbids the sending of summary financial statements under section 251 of the 1985 Act, is a relevant provision.
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