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The Large and Medium-sized Limited Liability Partnerships (Accounts) Regulations 2008
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Changes over time for: Paragraph 70
Version Superseded: 17/05/2016
Alternative versions:
- 01/10/2008- Amendment
- 01/10/2008
Point in time - 17/05/2016- Amendment
- 31/12/2020- Amendment
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Point in time view as at 01/10/2008. This version of this provision has been superseded.
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Related party transactionsU.K.
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70.—(1) Particulars may be given of transactions which the LLP has entered into with related parties, and must be given if such transactions are material and have not been concluded under normal market conditions (see regulation 4 for exemption for medium-sized LLPs).
(2) The particulars of transactions required to be disclosed by sub-paragraph (1) must include—
(a)the amount of such transactions,
(b)the nature of the related party relationship, and
(c)other information about the transactions necessary for an understanding of the financial position of the LLP.
(3) Information about individual transactions may be aggregated according to their nature, except where separate information is necessary for an understanding of the effects of related party transactions on the financial position of the LLP.
(4) Particulars need not be given of transactions entered into between two or more members of a group, provided that any subsidiary undertaking which is a party to the transaction is wholly-owned by such a member.
(5) In this paragraph, “” has the same meaning as in international accounting standards.
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