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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 2015 - onwards
Version 4 of 4

Schedule 4, Part 1 Provisions Applying to All Companies (paras. 1-9)

Regulation 7

Subsidiary undertakings

1.

(1) The following information must be given where at the end of the financial year the company has subsidiary undertakings.

(2) The name of each subsidiary undertaking must be stated.

(3) There must be stated with respect to each subsidiary undertaking -

(a) the address of the undertaking’s registered office (whether in or outside the United Kingdom),

(b) if it is unincorporated, the address of its principal place of business.

Financial information about subsidiary undertakings

2.

(1) There must be disclosed with respect to each subsidiary undertaking not included in consolidated accounts by the company -

(a) the aggregate amount of its capital and reserves as at the end of its relevant financial year, and

(b) its profit or loss for that year.

(2) That information need not be given if the company is exempt by virtue of section 400 or 401 of the 2006 Act from the requirement to prepare group accounts (parent company included in accounts of larger group).

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