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Regulation 1 Citation, commencement and construction |
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Regulation 2 Application |
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Regulation 3 Interpretation |
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Regulation 4 Subsidiary undertaking |
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Requirement to present group accounts (regs. 5-6) |
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Regulation 5 Requirement to present group accounts |
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Regulation 6 |
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Regulation 7 Exemptions related to size of group |
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Regulation 8 Exemptions for parent undertakings that are fully or 90 per cent owned subsidiary undertakings of EC undertakings |
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Regulation 9 Exemptions for other parent undertakings that are subsidiary undertakings of EC undertakings |
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Regulation 9A Exemption for parent undertakings included in non-EEA group accounts |
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Exclusions from consolidation (regs. 10-12) |
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Regulation 10 Exclusions from consolidation |
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Regulation 11 |
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Regulation 12 |
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General provisions in relation to group accounts (regs. 13-14) |
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Regulation 13 General provisions in relation to group accounts |
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Regulation 14 |
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Regulation 15 Format of accounts |
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Regulation 16 Group balance sheet and group profit and loss account |
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Acquisition and merger accounting (regs. 17-23) |
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Regulation 17 Acquisition and merger accounting |
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Regulation 18 |
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Regulation 19 |
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Regulation 20 |
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Regulation 21 |
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Regulation 22 |
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Regulation 23 |
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Methods of consolidation (regs. 24-26) |
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Regulation 24 Methods of consolidation |
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Regulation 25 |
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Regulation 26 |
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Regulation 27 Changes in composition of group |
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Valuation (regs. 28-31) |
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Regulation 28 Valuation |
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Regulation 29 |
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Regulation 30 |
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Regulation 31 |
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Regulation 32 Joint ventures |
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Associated undertakings (regs. 33-34) |
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Regulation 33 Associated undertakings |
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Regulation 34 |
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Regulation 35 Participating Interest |
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Publication of information (regs. 36-40) |
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Regulation 36 Publication of information |
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Regulation 37 |
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Regulation 38 |
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Regulation 39 |
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Regulation 40 |
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Regulation 41 Offences |
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Amendments to the 1986 Act (regs. 42-46) |
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Regulation 42 Amendments to the 1986 Act |
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Regulation 43 |
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Regulation 44 |
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Regulation 45 |
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Regulation 46 |
