The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008

• Prepare accounts in accordance with Schedule 1 form and content rulesDirector or Officer

• Prepare and label insurance company annual accountsDirector or Officer
• Prepare insurance company accounts in the required formatDirector or Officer

• Disclose information about related companies in your accountsDirector or Officer
• Include required related‑undertaking disclosures in your accountsDirector or Officer

• Prepare group accounts according to specialized format and content rulesDirector or Officer
• Prepare group accounts in the Schedule 6 formatDirector or Officer

• Include required disclosures in your annual Directors' reportDirector or Officer
• Prepare directors’ report with required disclosuresDirector or Officer

• Prepare and publish a detailed Directors' Remuneration ReportDirector or Officer
• Prepare directors’ remuneration report with required Schedule 8 informationDirector or Officer

• Prepare annual individual accounts using the prescribed formatsDirector or Officer
• Prepare company accounts using standard formats and headingsDirector or Officer

• Prepare annual accounts in the prescribed format for insurance companiesDirector or Officer
• Prepare insurance company accounts in the required statutory formatDirector or Officer

• Disclose directors' remuneration and benefits in annual accountsTrader

• Prepare directors' remuneration report with required pay disclosuresDirector or Officer

• Ensure opening balance sheet matches previous year's closing balance sheetTrader

• Write off excess of debt repayable over consideration received, or disclose in notesTrader

• Apply depreciation rules to revalued assets and disclose differencesTrader

• Disclose alternative valuation methods and historical cost comparatives in accounts notesTrader

• Maintain a revaluation reserve for asset revaluationsTrader

• Determine fair value of financial instruments using the correct hierarchyTrader

• Adjust the fair value reserve and disclose tax treatment in accountsTrader

• Present notes to accounts in balance sheet and profit and loss orderTrader

• State your accounting policies in the notes to your accountsTrader

• Report share allotment details in annual accountsTrader

• Disclose details of any contingent share allotment rights in your accountsTrader

• Disclose debentures issued during the financial year in accountsTrader

• Disclose fixed asset movements and depreciation in annual accountsTrader

• Disclose historical valuations and valuers' details for fixed assetsTrader

• Break down land and buildings by tenure in your balance sheetTrader

• Disclose how much of your investments are in listed sharesTrader

• Disclose derivatives not held at fair value in annual accountsTrader

• Disclose fair value methods for investment property and biological assetsTrader

• Disclose movements of reserves and provisions in annual accountsTrader

• Disclose long-term debt and secured debt details in annual accountsTrader

• Disclose arrears of fixed cumulative dividends in accountsTrader

• Disclose guarantees, charges and financial commitments in annual accountsTrader

• Disclose turnover by business class and geographical market in accountsTrader

• State basis of foreign currency translation in accountsTrader

• State in accounts if dormant company acted as agentDirector or Officer

• Disclose related party transactions in annual accountsTrader

• Disclose post-balance-sheet events affecting your accountsTrader

• Disclose profit appropriation or loss treatment in annual accountsTrader

• Disclose certain distributions in company accountsTrader

• Show how assets and liabilities map to balance sheet itemsTrader

• Explain assets or liabilities shown under more than one balance sheet itemTrader

• Write back provisions when no longer needed and disclose in accountsTrader

• Disclose amortisation period and reasons for capitalising development costsTrader

• Write off intangible assets over useful life and disclose exceptional periodDirector or Officer

• Write off asset from discounted debt in annual instalmentsTrader

• Disclose alternative valuation methods and historical cost comparatives in accounts notesTrader

• Maintain a revaluation reserve for revalued assetsTrader

• Present notes to accounts in balance sheet and P&L orderTrader

• State your accounting policies in annual accountsTrader

• State how foreign currency amounts are translated in your accountsTrader

• Disclose details of shares allotted during the financial yearTrader

• Disclose details of contingent share allotment rightsTrader

• Disclose details of any new debentures issued in the annual accountsTrader

• Disclose fixed asset movements and depreciation in balance sheet notesTrader

• Disclose revaluation details of fixed assets in financial statementsTrader

• Disclose details of derivatives not recorded at fair valueTrader

• Disclose fair value and impairment justification for financial fixed assetsTrader

• Disclose transfers to/from reserves and provisions in accountsTrader

• Disclose maturity breakdown of loans, advances and liabilities in accountsTrader

• Disclose debt and fixed-income securities due within one yearTrader

• Disclose details of significant subordinated borrowings in accountsTrader

• Disclose arrears of fixed cumulative dividends in accountsTrader

• Disclose details of assets charged in annual accountsDirector or Officer

• Disclose contingent liabilities and commitments for group undertakings in accounts notesTrader

• Disclose property leased to others in annual accountsTrader

• Disclose breakdown of material other assets and other liabilities in accountsTrader

• Disclose income by geographical market in annual accountsTrader

• Disclose provision of management and agency services if materialTrader

• Disclose material related party transactions in annual accountsTrader

• Disclose material post-balance-sheet events in your accountsTrader

• Disclose proposed or actual profit appropriation and loss treatmentTrader

• Make your opening balance sheet match the previous year's closing balance sheetDirector or Officer

• Determine fair value of financial instruments using prescribed hierarchyTrader

• Recognise permanent asset diminutions and disclose provisions in accountsTrader

• Write back provisions when reasons no longer apply (but not goodwill)Trader

• Disclose development costs and write-off period in accounting notesTrader

• Write off intangible assets and disclose chosen periodDirector or Officer

• Have a Fellow of the Institute or Faculty of Actuaries compute long-term business provisions annuallyTrader

• Follow strict conditions and disclose when discounting claims provisionsTrader

• Determine equalisation reserves in line with FCA/PRA rulesTrader

• Disclose use of non-annual accounting method in notes to accountsTrader

• Present required information as notes to the accounts in the correct orderTrader

• Disclose accounting policies in your company accountsTrader

• State whether accounts comply with accounting standards and explain any departuresTrader

• Disclose foreign currency translation basis in accountsTrader

• Disclose share allotment details in annual accountsTrader

• Disclose contingent share allotment rights in annual accountsTrader

• Disclose debenture issues and nominee-held debentures in annual accountsTrader

• Disclose movements and provisions for intangible assets, land/buildings and investmentsTrader

• Disclose asset valuation history and valuers’ details in accountsTrader

• Disclose listed investments within balance sheet investmentsTrader

• Disclose fair value assumptions, changes and derivative details in your accountsTrader

• Disclose fair value and details of derivatives not held at fair valueTrader

• Disclose fair value and justification for overvalued financial fixed assetsTrader

• Disclose fair value methods for investment property and biological assetsTrader

• Disclose movements in reserves and provisions in your annual accountsTrader

• Disclose details of long-term and secured debts in accountsTrader

• Disclose fixed cumulative dividend arrears in company accountsTrader

• Disclose asset cost determination and loans for own-share purchase in accountsTrader

• Disclose insurance business breakdown by class and reinsuranceTrader

• Disclose long-term insurance business premiums and reinsurance balanceTrader

• Disclose relationships between assets or liabilities and balance sheet itemsTrader

• Disclose material related party transactions not under normal market conditionsTrader

• File statement of capital and initial shareholdings at incorporationTrader

• Disclose proposed or actual appropriation of profit and treatment of lossTrader

• Disclose subsidiary undertakings in your annual accountsTrader

• Explain in accounts why your company doesn't produce group accountsTrader

• Disclose holdings in subsidiary undertakings in accountsTrader

• State subsidiary's financial year-end date if different from parentTrader

• Disclose financial information about each unconsolidated subsidiaryTrader

• Disclose membership of unlimited liability undertakings in group accountsDirector or Officer

• Disclose significant holdings in external companiesTrader

• State the name and address of each subsidiary undertakingTrader

• Disclose capital, reserves and profit/loss of significant holdings in other undertakingsTrader

• Disclose membership of unlimited-liability undertakingsTrader

• Disclose parent undertaking details for largest and smallest groupsTrader

• Identify and state your ultimate parent companyTrader

• Disclose directors' remuneration and share scheme gains in annual accountsTrader

• Disclose acquisition details in notes to accountsTrader

• Disclose parent company directors' remuneration in group accountsDirector or Officer

• Recognise deferred tax balances in consolidated accountsTrader

• Disclose differences between parent and group accounting rulesTrader

• Add explanatory notes to the directors' report where neededDirector or Officer

• Include methodology for disclosed information in directors' reportDirector or Officer

• Include at least one emissions ratio in directors' reportDirector or Officer

• Include prior-year comparative figures in directors' reportDirector or Officer

• Include prior-year comparison in your directors' reportDirector or Officer

• State differing reporting period for certain data in directors' reportDirector or Officer

• Keep directors' report periods consistent across sectionsDirector or Officer

• Disclose use of option to move directors' report information to strategic reportDirector or Officer

• Report annual carbon emissions and energy use in directors' reportTrader

• State methodologies used to calculate energy and carbon informationDirector or Officer

• State at least one emissions intensity ratio in your directors' reportDirector or Officer

• Include prior-year energy and carbon data in your directors' reportDirector or Officer

• State different reporting period in directors' reportDirector or Officer

• Ensure consistent reporting period for directors' report informationDirector or Officer

• Include corporate governance statement in directors’ report if you meet size thresholdsDirector or Officer

• Include a corporate governance statement in your directors’ reportDirector or Officer

• Fail to publish corporate governance statement onlineDirector or Officer

Fine up to £1,000

• Include supplier payment performance data in directors' reportDirector or Officer

• Disclose political donations and expenditure in directors' reportTrader

• Disclose contributions to non-UK political parties in directors' reportTrader

• Report details of share purchases, acquisitions, charges and disposals in directors' reportDirector or Officer

• Include specified directors' remuneration information in annual reportTrader

• Include total pension entitlements in directors' remuneration reportDirector or Officer

• Include scheme interests awarded to directors in the remuneration reportTrader

• Include past director payments in remuneration reportTrader

• Disclose payments for loss of office in directors' remuneration reportDirector or Officer

• Include director shareholding and share interest details in remuneration reportDirector or Officer

• Include performance graph and table in directors' remuneration reportDirector or Officer

• Include pay ratio information in directors' remuneration reportTrader

• Choose a method to calculate pay ratio figures Y25, Y50, Y75Trader

• Include detailed pay ratio explanations in the directors' remuneration reportDirector or Officer

• Disclose pay ratio figures in directors' remuneration reportDirector or Officer

• Explain pay ratio changes in directors' remuneration reportDirector or Officer

• Follow presentation and disclosure rules for directors’ remuneration reportDirector or Officer

• Remuneration report: show relative importance of pay spend in graph or tableDirector or Officer

• Include implementation statement for directors' remuneration policy in annual reportDirector or Officer

• Disclose remuneration committee members and advisers in directors' remuneration reportDirector or Officer

• Disclose shareholder voting on remuneration in the directors' reportDirector or Officer

• Prepare directors' remuneration policy with required content and disclosuresTrader

• Disclose remuneration component details in the remuneration reportTrader

• Explain your directors' remuneration policy in the notes to the policy tableTrader

• Set out recruitment remuneration principles in directors' pay policyTrader

• Include remuneration statement in directors' remuneration reportDirector or Officer

• Describe service contract payment obligations in remuneration policyTrader

• Disclose where directors' service contracts are keptTrader

• Include bar chart of executive pay in directors' remuneration reportTrader

• Explain how you calculated the bar chart figuresDirector or Officer

• Show max remuneration assuming 50% share price rise in directors' reportDirector or Officer

• Include notice period policy in directors' remuneration policyTrader

• Include loss-of-office payment principles in directors' remuneration policyTrader

• Include employee pay considerations in directors' remuneration policyDirector or Officer

• Disclose employee consultation and pay comparisons in directors' remuneration reportDirector or Officer

• Include statement on how shareholder views shaped the directors' remuneration policyDirector or Officer

• Include all required matters in revised directors' remuneration policyDirector or Officer

• Present revised directors' remuneration policy in the same format as the remuneration reportDirector or Officer

• Include additional columns for other remuneration items in the directors' remuneration report tableDirector or Officer

• Include single total figure table in directors' remuneration reportDirector or Officer

• Account for partial performance, recoveries, and negative values in the single total figure tableDirector or Officer

• Present comparative directors' remuneration figures in single total figure tableTrader

• Do not use provisions to adjust asset valuesTrader

• Report staff costs correctly in your profit and loss accountTrader

• Apply accounting policies consistently within and across yearsTrader

• Prepare annual accounts on a prudent basisDirector or Officer

• Apply accounting policies consistently within and across financial yearsTrader

• Apply accounting policies consistently across accounts and yearsTrader

• Prepare accounts on a prudent basisTrader

• Value land and buildings at market value every 5 yearsTrader

• Adapt accounts formats for special business nature and combine immaterial itemsDirector or Officer

• Show comparative prior-year figures in accounts and omit empty linesDirector or Officer

• Write back provisions when reasons cease and disclose in accountsTrader

• Write off intangible assets over their useful economic life or, if uncertain, over a maximum of 10 years with disclosureDirector or Officer

• Value land and buildings at market value, revalue every five yearsTrader