Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 [SI 2008 No. 410]

Version status: In force | Document consolidation status: Updated to reflect all known changes

Published date: 19 February 2008

Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 [SI 2008 No. 410]

	Introductory Text
	Part 1 Introduction (regs. 1-2)
	Regulation 1 Citation and interpretation
	Regulation 2 Commencement and application
	Part 2 Form and content of accounts (regs. 3-9)
	Regulation 3 Companies Act individual accounts (companies other than banking and insurance companies)
	Regulation 4 Medium-sized companies: exemptions for Companies Act individual accounts
	Regulation 5 Companies Act individual accounts: banking companies
	Regulation 6 Companies Act individual accounts: insurance companies
	Regulation 7 Information about related undertakings (Companies Act or IAS individual or group accounts)
	Regulation 8 Information about directors' benefits: remuneration (Companies Act or IAS individual or group accounts: quoted and unquoted companies)
	Regulation 9 Companies Act group accounts
	Part 3 Directors' report (reg. 10)
	Regulation 10 Directors' report
	Part 4 Directors' Remuneration Report (reg. 11)
	Regulation 11 Directors' remuneration report (quoted companies and traded companies)
	Part 5 Interpretation (regs. 12-13)
	Regulation 12 Definition of "provisions"
	Regulation 13 General interpretation
	Part 6 Review (reg. 14)
	Regulation 14 Review
	Schedule 1 Companies Act individual accounts: Companies Which are not Banking or Insurance Companies
	Schedule 1, Part 1 General Rules and Formats (paras. 1-9A)
	Schedule 1, Part 2 Accounting Principles and Rules (paras. 10-41)
	Schedule 1, Part 3 Notes to the accounts (paras. 42-72B)
	Schedule 1, Part 4 Special Provision Where Company is a Parent Company or Subsidiary Undertaking (para. 73)
	Schedule 1, Part 5 Special Provisions Where the Company is an Investment Company (para. 74)
	Schedule 2 Banking Companies: Companies Act Individual Accounts
	Schedule 2, Part 1 General Rules and Formats (paras. 1-15)
	Schedule 2, Part 2 Accounting principles and rules (paras. 16-51)
	Schedule 2, Part 3 Notes to the accounts (paras. 52-92B)
	Schedule 2, Part 4 Interpretation of this Schedule (paras. 93-99)
	Schedule 3 Insurance Companies: Companies Act Individual Accounts
	Schedule 3, Part 1 General rules and formats (paras. 1-13)
	Schedule 3, Part 2 Accounting principles and rules (paras. 14-59)
	Schedule 3, Part 3 Notes to the accounts (paras. 60-90B)
	Schedule 3, Part 4 Interpretation of this Schedule (para. 91)
	Schedule 4 Information on Related Undertakings Required Whether Preparing Companies Act or Ias Accounts
	Schedule 4, Part 1 Provisions Applying to All Companies (paras. 1-9)
	Schedule 4, Part 2 Companies not required to prepare group accounts (paras. 10-14)
	Schedule 4, Part 3 Companies required to prepare group accounts (paras. 15-22)
	Schedule 4, Part 4 Additional disclosures for banking companies and groups (para. 23)
	Schedule 4, Part 5 Interpretation of references to "beneficial interest" (paras. 24-27)
	Schedule 5 Information about benefits of directors
	Schedule 5, Part 1 Provisions applying to quoted and unquoted companies (para. 1)
	Schedule 5, Part 2 Provisions applying only to unquoted companies (paras. 2-5)
	Schedule 5, Part 3 Supplementary Provisions (paras. 6-15)
	Schedule 6 Companies Act Group Accounts
	Schedule 6, Part 1 General rules (paras. 1-22B)
	Schedule 6, Part 2 Modifications for banking groups (paras. 23-30)
	Schedule 6, Part 3 Modifications for insurance groups (paras. 31-40)
	Schedule 7 Matters to be dealt with in directors' report
	Schedule 7, Part 1 Matters of a general nature (paras. 1-7)
	Schedule 7, Part 2 Disclosure required by company acquiring its own shares Etc. (paras. 8-9)
	Schedule 7, Part 3 Disclosure concerning employment etc. of disabled persons (para. 10)
	Schedule 7, Part 4 Engagement with employees, suppliers, customers and others (para. 11)
	Schedule 7, Part 5 Policy and practice on payment of creditors (para. 12)
	Schedule 7, Part 6 Disclosure required by certain Publicly-Traded Companies (paras. 13-14)
	Schedule 7, Part 7 Disclosures concerning greenhouse gas emissions, energy consumption and energy efficiency action by quoted companies (paras. 15-20)
	Schedule 7, Part 7A Disclosures concerning greenhouse gas emissions, energy consumption and energy efficiency action by unquoted companies
	Schedule 7, Part 8 Statement of corporate governance arrangements
	Schedule 8 Quoted companies: Directors' remuneration report
	Schedule 8, Part 1 Introductory (paras. 1-2)
	Schedule 8, Part 2 Annual Statement (para. 3)
	Schedule 8, Part 3 Annual Report on Remuneration (paras. 4-23)
	Schedule 8, Part 4 Directors' Remuneration Policy (paras. 24-40)
	Schedule 8, Part 5 Provisions of the directors' remuneration report which are subject to audit (para. 41)
	Schedule 8, Part 6 Revised directors' remuneration policy (paras. 42-43)
	Schedule 8, Part 7 Interpretation and supplementary (paras. 44-49)
	Schedule 9 Interpretation of term "provisions"
	Schedule 9, Part 1 Meaning for purposes of these regulations (paras. 1-2B)
	Schedule 9, Part 2 Meaning for purposes of Parts 18 and 23 of the 2006 Act (paras. 3-8)
	Schedule 10 General Interpretation
	Signature
	Explanatory Note
	Explanatory Memorandum

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Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 [SI 2008 No. 410]

Table of Contents

Page Overview

Document Overview

Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 [SI 2008 No. 410]

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