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UK Company Law
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2008
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Table of Contents
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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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https://service.betterregulation.com/document/293004
Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 [SI 2008 No. 410]
Part 5 Interpretation (regs. 12-13)
Regulation 13 General interpretation
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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 13 General interpretation
Schedule 10
to these Regulations contains general definitions for the purposes of these Regulations.
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