Schedule 1 para.35
- Write off debt discount asset over the loan's life
UK Statutory Instrument
1991
United Kingdom
The Companies Act 1985 (Bank Accounts) Regulations 1991
At a glance
What's here
14 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
Schedule 1 para.48
- State your accounting policies in the financial statements
If the company has allotted any shares during the financial...
- Disclose share allotment details in annual accounts
(1) With respect to any contingent right to the allotment...
- Disclose details of any share option or allotment rights in your accounts
(1) If the company has issued any debentures during the...
- Disclose debenture issues in annual accounts
Schedule 1 para.55
- Disclose fixed asset movements and depreciation in your balance sheet
here any fixed assets of the company (other than listed...
- Disclose revaluation details for fixed assets in balance sheet notes
Schedule 1 para.61
- Disclose loans and advances by repayment period in accounts
Schedule 1 para.62
- Disclose debt securities due within one year
Schedule 1 para.64
- Disclose arrears of fixed cumulative dividends in accounts
Schedule 1 para.73
- Disclose asset cost determinations, financial assistance loans, and dividend recommendations
Schedule 1 para.76
- Disclose income by geographical market in annual accounts
Schedule 1 para.78
- Disclose management and agency services if material to your business
Browse 57 other Schedules — structural / supplementary
In the case of any fixed asset which has a...
(1) Where a fixed asset investment of a description falling...
Schedule 1 para.27
Schedule 1 para.28
Schedule 1 para.29
Schedule 1 para.30
Schedule 1 para.31
The amount to be included in respect of loans and...
(1) If the net realisable value of any asset referred...
(1) Subject to paragraph 33 above, the amount to be...
Schedule 1 para.36
(1) Subject to the qualification mentioned below, the cost of...
Schedule 1 para.38
(1) The rules set out in paragraphs 24 to 38...
Subject to paragraphs 42 to 44, the amounts to be...
(1) Intangible fixed assets, other than goodwill, may be included...
(1) Where the value of any asset of a company...
(1) This paragraph applies where the amounts to be included...
(1) With respect to any determination of the value of...
(1) Subject to the following sub-paragraphs, amounts to be included...
(1) Subject to sub-paragraph (2), any difference between the amount...
(1) Any information required in the case of a company...
It shall be stated whether the accounts have been prepared...
Schedule 1 para.50
Schedule 1 para.51
n relation to any amount which is included under Assets...
here shall be disclosed separately the amount of:
Schedule 1 para.59
Schedule 1 para.60
Schedule 1 para.63
Schedule 1 para.65
Schedule 1 para.66
Schedule 1 para.67
Schedule 1 para.68
Schedule 1 para.69
Schedule 1 para.70
Schedule 1 para.71
Schedule 1 para.72
Schedule 1 para.74
Schedule 1 para.75
Schedule 1 para.77
Schedule 1 para.79
Schedule 1 para.80
Schedule 1 para.81
Schedule 1 para.82
Schedule 1 para.83
Schedule 1 para.84
Schedule 1 para.85
Schedule 1 para.86
Schedule 1 para.87
Section 254(3) of the 1985 Act is amended by the...
Section 260(6) of the 1985 Act is amended by the...
The index of defined expressions set out in section 262A...
Parts I and II of Schedule 9 to the 1985...
Schedule 10 to the 1985 Act (Directors' Report where Accounts...
(1) Schedule 11 (Modifications of Part VIII where Company’s Accounts...
In Schedule 22 (provisions applying to unregistered companies), in the...
sch. 1 para. 7
- Append subsidiary accounts to group accounts for banking groups with rescue credit institutions
Browse 31 other sections — procedural / definitional / commencement
sch. 1
sch. 1 para. 1
sch. 1 para. 16
Citation and interpretation
(1) Subject to the following provisions of this Part of...
(1) Where in accordance with paragraph 1 a company’s profit...
Amendments of sections
(1) Any item required in accordance with paragraph 1 to...
Section 255C of the 1985 Act is amended:
(1) In respect of every item shown in the balance...
Insertion of new Schedule
(1) Subject to the following provisions of this paragraph and...
Other amendments
(1) Assets shall be shown under the relevant balance sheet...
The 1985 Act shall be further amended in accordance with...
Assets acquired in the name of and on behalf of...
In section 32 of the Housing Subsidies Act 1967 (Interpretation),...
Every profit and loss account of a company shall show...
Transitional provisions
(1) References in this Part of this Schedule to the...
Tangible fixed assets (8)
Revaluation reserve
Customer accounts (Liabilities item 2) This item shall comprise all...
Amounts written off fixed asset investments (11)
Adjustments to amounts written off fixed asset investments (12)
Other taxes not shown under the preceding items
Subject to paragraph 22 below, the amounts to be included...
The company shall be presumed to be carrying on business...
If it appears to the directors of a company that...
Subject to paragraphs 39 to 44 of this Part of...
s.24
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