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Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 [SI 2008 No. 410]Introductory TextPart 1 Introduction (regs. 1-2)Regulation 1 Citation and interpretationRegulation 2 Commencement and applicationPart 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 accountsRegulation 5 Companies Act individual accounts: banking companiesRegulation 6 Companies Act individual accounts: insurance companiesRegulation 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 accountsPart 3 Directors' report (reg. 10)Regulation 10 Directors' reportPart 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 interpretationPart 6 Review (reg. 14)Regulation 14 ReviewSchedule 1 Companies Act individual accounts: Companies Which are not Banking or Insurance CompaniesSchedule 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 AccountsSchedule 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 AccountsSchedule 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 AccountsSchedule 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 directorsSchedule 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 AccountsSchedule 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' reportSchedule 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 companiesSchedule 7, Part 8 Statement of corporate governance arrangementsSchedule 8 Quoted companies: Directors' remuneration reportSchedule 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 InterpretationSignatureExplanatory NoteExplanatory Memorandum
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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 6 April 2008 - onwards
Version 2 of 2

Regulation 2 Commencement and application

(1) These Regulations come into force on 6th April 2008.

(2) Subject to paragraph (3), they apply in relation to financial years beginning on or after 6th April 2008.

(3) The requirement for disclosure in paragraph 4 of Schedule 8 to these Regulations (directors’ remuneration report: disclosure relating to consideration of conditions in company and group) applies in relation to financial years beginning on or after 6th April 2009.

(4) These Regulations apply to companies other than those which are subject to the small companies regime under Part 15 of the 2006 Act.

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