Summary directors' report
- Include key business review and director details in your summary report
Northern Ireland Statutory Rule
1996
United Kingdom
Companies (Summary Financial Statement) Regulations (Northern Ireland) 1996
At a glance
What's here
15 compliance obligations
What this Act requires
Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.
Schedules
Summary profit and loss account: companies not required to prepare group accounts
- Include specified profit and loss items in summary financial statement
Summary profit and loss account: companies required to prepare group accounts
- Show 'Income from associated undertakings' and 'Minority interests' in your summary accounts
Summary balance sheet: companies not required to prepare group accounts
- Include a summary balance sheet in your summary financial statement
Form of summary financial statement
- Ensure summary financial statement contains prescribed information
Summary directors' report
- Include required content in summary financial statement
Summary profit and loss account: companies required to prepare group accounts
- Include income from associates and minority interests in summary profit and loss
Summary balance sheet: companies not required to prepare group accounts
- Include specific items in summary balance sheet
Summary balance sheet: companies required to prepare group accounts
- Include 'Minority interests' line in summary consolidated balance sheet
Summary profit and loss account: companies required to prepare group accounts
- Show 'Income from associated undertakings' and 'Minority interests' in your summary profit and loss account
Summary balance sheet: companies not required to prepare group accounts
- Include required line items in summary balance sheet
Browse 14 other Schedules — structural / supplementary
Form of summary financial statement
Summary balance sheet: companies required to prepare group accounts
Corresponding amounts
Summary profit and loss account: companies not required to prepare group accounts
Corresponding amounts
Application of Schedule
Summary profit and loss account under transitional arrangements
Summary balance sheet under transitional arrangements
Form of summary financial statement
Summary directors' report
Summary profit and loss account: companies not required to prepare group accounts
Summary balance sheet: companies required to prepare group accounts
Corresponding amounts
Transitional arrangements: definition
Cases in which sending of summary financial statement prohibited
- Listed public companies must not send summary accounts if prohibited by governing documents
Provisions applying to all companies and groups
- Ensure summary financial statements contain required content and warnings
Companies and groups other than banking and insurance companies and groups
- Prepare summary financial statement in prescribed form
Banking companies and groups
- Prepare summary financial statement in Schedule 2 form and content
Browse 8 other sections — procedural / definitional / commencement
Citation and commencement
Interpretation
Ascertainment of entitled person’s wishes
Consultation by notice
Relevant consultation
Insurance companies and groups
Revocation, transitional and saving provisions
Consequential amendments
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