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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 3 of 3

Schedule 6, Part 2 Modifications for banking groups (paras. 23-30)

Regulation 9

General application of provisions applicable to individual accounts

23. In its application to banking groups, Part 1 of this Schedule has effect with the following modifications.

24. In paragraph 1 of this Schedule -

(a) the reference in sub-paragraph (1) to the provisions of Schedule 1 to these Regulations is to be construed as a reference to the provisions of Schedule 2 to these Regulations, and

(b) sub-paragraph (2) is to be omitted.

24A. In paragraph 9 of this Schedule, the reference in sub-paragraph (6) to Schedule 1 is to these Regulations is to be construed as a reference to Schedule 2.

Non-controlling interests and associated undertakings

25.

(1) This paragraph adapts paragraphs 17 and 20 (which require items in respect of "non-controlling interests" and associated undertakings to be added to the formats set out in Schedule 1 to these Regulations) to the formats prescribed by Schedule 2 to these Regulations.

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