Northern Ireland Statutory Rule SI 1996/179 United Kingdom

Companies (Summary Financial Statement) Regulations (Northern Ireland) 1996

Read it on legislation.gov.uk (opens in a new tab)
Status
In Force
Penalty ceiling
Regulated

Does it bind you?

Business-side roles with duties under this instrument.

Director or Officer11 Trader5

Other Acts binding the same actors

If a role above is yours, these are the other instruments that most often bind it.

Director or Officer — also bound by 429 other Acts
Companies Act 2006 126 duties
Trader — also bound by 825 other Acts
Companies Act 2006 243 duties
Companies Act 1985 85 duties

What it requires

Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

s.003 Cases in which sending of summary financial statement prohibited Regulated
  • Listed public companies must not send summary accounts if prohibited by governing documentsTrader
s.007 Provisions applying to all companies and groups Regulated
  • Ensure summary financial statements contain required content and warningsTrader
s.008 Companies and groups other than banking and insurance companies and groups Regulated
  • Prepare summary financial statement in prescribed formDirector or Officer
s.009 Banking companies and groups Regulated
  • Prepare summary financial statement in Schedule 2 form and contentTrader
8 other provisions — procedural and definitional
s.001 Citation and commencement
s.002 Interpretation
s.004 Ascertainment of entitled person’s wishes
s.005 Consultation by notice
s.006 Relevant consultation
s.010 Insurance companies and groups
s.011 Revocation, transitional and saving provisions
s.012 Consequential amendments
Schedules

Schedules

12 of 25 shown
s.sch001 Summary directors' report Regulated
  • Include key business review and director details in your summary reportTrader
s.sch001 Summary profit and loss account: companies not required to prepare group accounts Regulated
  • Include specified profit and loss items in summary financial statementDirector or Officer
s.sch001 Summary profit and loss account: companies required to prepare group accounts Regulated
  • Show 'Income from associated undertakings' and 'Minority interests' in your summary accountsDirector or Officer
s.sch001 Summary balance sheet: companies not required to prepare group accounts Regulated
  • Include a summary balance sheet in your summary financial statementDirector or Officer
s.sch001 Summary balance sheet: companies required to prepare group accounts Regulated
  • Include summary consolidated balance sheet with minority interests in summary financial statementDirector or Officer
s.sch002 Form of summary financial statement Regulated
  • Ensure summary financial statement contains prescribed informationDirector or Officer
s.sch002 Summary directors' report Regulated
  • Include required content in summary financial statementTrader
s.sch002 Summary profit and loss account: companies required to prepare group accounts Regulated
  • Include income from associates and minority interests in summary profit and lossDirector or Officer
s.sch002 Summary balance sheet: companies not required to prepare group accounts Regulated
  • Include specific items in summary balance sheetDirector or Officer
s.sch002 Summary balance sheet: companies required to prepare group accounts Regulated
  • Include 'Minority interests' line in summary consolidated balance sheetDirector or Officer
s.sch003 Summary profit and loss account: companies required to prepare group accounts Regulated
  • Show 'Income from associated undertakings' and 'Minority interests' in your summary profit and loss accountDirector or Officer
s.sch003 Summary balance sheet: companies not required to prepare group accounts Regulated
  • Include required line items in summary balance sheetDirector or Officer
13 other schedules
s.sch001 Form of summary financial statement
s.sch001 Corresponding amounts
s.sch002 Summary profit and loss account: companies not required to prepare group accounts
s.sch002 Corresponding amounts
s.sch003 Application of Schedule
s.sch003 Summary profit and loss account under transitional arrangements
s.sch003 Summary balance sheet under transitional arrangements
s.sch003 Form of summary financial statement
s.sch003 Summary directors' report
s.sch003 Summary profit and loss account: companies not required to prepare group accounts
s.sch003 Summary balance sheet: companies required to prepare group accounts
s.sch003 Corresponding amounts
s.sch003 Transitional arrangements: definition

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.