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Small Companies and Groups (Accounts and Directors' Report) Regulations 2008 [SI 2008 No. 409]Introductory TextPart 1 Introduction (regs. 1-2)Regulation 1 Citation and interpretationRegulation 2 Commencement and applicationPart 2 Form and content of individual accounts (regs. 3-6)Regulation 3 Companies Act individual accountsRegulation 4 Information about related undertakings (Companies Act or IAS individual accounts)Regulation 5 Information about directors' benefits: remuneration (Companies Act or IAS individual accounts)Regulation 5A Companies Act individual accounts: micro-entities - notes to the accountsRegulation 6 Accounts for delivery to registrar of companies (Companies Act individual accounts)Part 3 Director' report (reg. 7)Regulation 7 Directors' reportPart 4 Form and content of group accounts (regs. 8-11)Regulation 8 Companies Act group accountsRegulation 9 Information about directors' benefits: remuneration (Companies Act or IAS group accounts)Regulation 10 Information about related undertakings (Companies Act or IAS group accounts)Regulation 11 Accounts for delivery to registrar of companies (Companies Act group accounts)Part 5 Interpretation (regs. 12-13)Regulation 12 Definition of "provisions"Regulation 13 General interpretationSchedule 1 Companies Act individual accountsSchedule 1, Part 1 General rules and formatsSchedule 1, Part 1, Section A General rules (paras. 1-9A)Schedule 1, Part 1, Section B The required formats for the accounts of companies other than micro-entitiesSchedule 1, Part 1, Section C The required formats for the accounts of micro-entitiesSchedule 1, Part 2 Accounting principles and rulesSchedule 1, Part 2, Section A Accounting principles (paras. 10-15A)Schedule 1, Part 2, Section B Historical cost accounting rules (paras. 16-29A)Schedule 1, Part 2, Section C Alternative accounting rules (paras. 30-35)Schedule 1, Part 2, Section D Fair value accounting (paras. 36-41)Schedule 1, Part 3 Notes to the accounts (paras. 42-66)Schedule 2 Information about related undertakings where company not preparing group accounts(companies act or IAS individual accounts)Schedule 2, Part 1 Required disclosures (paras. 1-11)Schedule 2, Part 2 Interpretation of references to "benefical interest" (paras. 12-17)Schedule 3 Information about directors' benefits: Remuneration (companies act or IAS accounts)Schedule 3, Part 1 Information required to be disclosed (paras. 1-3)Schedule 3, Part 2 Supplementary provisions (paras. 4-12)Schedule 4 Companies act abbreviated accounts for delivery to registrar of companiesSchedule 4, Part 1 The required balance sheet formats (para. 1)Schedule 4, Part 2 Notes to the accounts (paras. 2-10)Schedule 5 Matters to be dealt with in directors' reportSchedule 6 Group accountsSchedule 6, Part 1 Form and content of Companies Act Group accounts (paras. 1-20B)Schedule 6, Part 2 Information about related undertakings where company preparing groups accounts (Companies Act or IAS Group accounts) (paras. 21-37)Schedule 7 Interpretation of term "provisions"Schedule 7, Part 1 Meaning for purposes of these Regulations (paras. 1-2B)Schedule 7, Part 2 Meaning for purposes of Parts 18 and 23 of the 2006 Act (paras. 3-6)Schedule 8 General interpretationSignatureExplanatory NoteExplanatory Memorandum
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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 27 June 2009 - onwards
Version 3 of 3

Schedule 7, Part 2 Meaning for purposes of Parts 18 and 23 of the 2006 Act (paras. 3-6)

Regulation 12

Financial assistance for purchase of own shares

3. The specified provisions for the purposes of section 677(3)(a) of the 2006 Act (Companies Act accounts: relevant provisions for purposes of financial assistance) are provisions for liabilities within paragraph 2 of this Schedule.

Redemption or purchase by private company out of capital

4. The specified provisions for the purposes of section 712(2)(b)(i) of the 2006 Act (Companies Act accounts: relevant provisions to determine available profits for redemption or purchase out of capital) are provisions of any of the kinds mentioned in paragraphs 1 and 2 of this Schedule.

Justification of distribution by references to accounts

5. The specified provisions for the purposes of section 836(1)(b)(i) of the 2006 Act (Companies Act accounts: relevant provisions for distribution purposes) are provisions of any of the kinds mentioned in paragraphs 1 and 2 of this Schedule.

Realised losses

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