UK Statutory Instrument SI 1995/2092 United Kingdom

The Companies (Summary Financial Statement) Regulations 1995

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.

Trader9 Director or Officer9

Other Acts binding the same actors

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

Trader — also bound by 825 other Acts
Companies Act 2006 243 duties
Companies Act 1985 85 duties
Director or Officer — also bound by 429 other Acts
Companies Act 2006 126 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
  • Check your company's own rules before sending a summary financial statementTrader
s.004 Ascertainment of entitled person’s wishes Regulated
  • Ascertain entitled persons' wishes before sending summary financial statementsTrader
s.007 Provisions applying to all companies and groups Regulated
  • Include required disclaimers and rights information in summary financial statementsTrader
s.008 Companies and groups other than banking and insurance companies and groups Regulated
  • Prepare summary financial statement in prescribed form and contentDirector or Officer
s.009 Banking companies and groups Regulated
  • Prepare summary financial statement in Schedule 2 form for banking companiesTrader
s.010 Insurance companies and groups Regulated
  • Prepare summary financial statement in Schedule 3 formTrader
6 other provisions — procedural and definitional
s.001 Citation and commencement
s.002 Interpretation
s.005 Consultation by notice
s.006 Relevant consultation
s.011 Revocation, transitionals and saving
s.012 Consequential amendments
Schedules

Schedules

12 of 26 shown
s.sch001 Form of summary financial statement Regulated
  • Produce a summary financial statement consistent with full accountsDirector or Officer
s.sch001 Summary profit and loss account: companies not required to prepare group accounts Regulated
  • Prepare a summary profit and loss account for shareholdersDirector or Officer
s.sch001 Summary profit and loss account: companies required to prepare group accounts Regulated
  • Prepare a summary consolidated profit and loss account with specific modificationsDirector or Officer
s.sch001 Summary balance sheet: companies not required to prepare group accounts Regulated
  • Include a summary balance sheet in the summary financial statementTrader
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.sch001 Corresponding amounts Regulated
  • Show prior-year comparison figures in your summary financial statementTrader
s.sch002 Summary directors' report Regulated
  • Include specific business review, dividend, and future developments in summary directors' reportTrader
s.sch002 Summary profit and loss account: companies required to prepare group accounts Regulated
  • Include required items in summary consolidated profit and loss accountDirector or Officer
s.sch002 Summary balance sheet: companies not required to prepare group accounts Regulated
  • Include specific balance sheet items in your summary financial statementDirector or Officer
s.sch003 Summary profit and loss account: companies required to prepare group accounts Regulated
  • Include required items in summary consolidated profit and loss accountDirector or Officer
s.sch003 Summary balance sheet: companies required to prepare group accounts Regulated
  • Include minority interests in summary consolidated balance sheetDirector or Officer
s.sch003 Transitional arrangements: definition Regulated
  • State in summary financial statement if using transitional insurance exemptionsTrader
14 other schedules
s.sch001 Summary directors' report
s.sch002 Form of summary financial statement
s.sch002 Summary profit and loss account: companies not required to prepare group accounts
s.sch002 Summary balance sheet: companies 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 Companies preparing alternative form group accounts
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 not required to prepare group accounts
s.sch003 Corresponding amounts

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