Contents

Go to Preamble

1. PART 1

   INTRODUCTION

   1. 1. Citation and interpretation

   2. 2. Commencement and application

2. PART 2

   FORM AND CONTENT OF ACCOUNTS

   1. 3. Companies Act individual accounts (companies other than banking and insurance companies)

   2. 4. Medium-sized companies: exemptions for Companies Act individual accounts

   3. 5. Companies Act individual accounts: banking companies

   4. 6. Companies Act individual accounts: insurance companies

   5. 7. Information about related undertakings (Companies Act or IAS individual or group accounts)

   6. 8. Information about directors’ benefits: remuneration (Companies Act or IAS individual or group accounts: quoted and unquoted companies)

   7. 9. Companies Act group accounts

3. PART 3

   DIRECTORS’ REPORT

   1. 10. Directors’ report

4. PART 4

   DIRECTORS’ REMUNERATION REPORT

   1. 11. Directors’ remuneration report (quoted companies)

5. PART 5

   INTERPRETATION

   1. 12. Definition of “provisions”

   2. 13. General interpretation

6. 1. SCHEDULE 1

      COMPANIES ACT INDIVIDUAL ACCOUNTS: COMPANIES WHICH ARE NOT BANKING OR INSURANCE COMPANIES

      1. PART 1

         GENERAL RULES AND FORMATS

      2. PART 2

         ACCOUNTING PRINCIPLES AND RULES

      3. PART 3

         NOTES TO THE ACCOUNTS

      4. PART 4

         SPECIAL PROVISION WHERE COMPANY IS A PARENT COMPANY OR SUBSIDIARY UNDERTAKING

      5. PART 5

         SPECIAL PROVISIONS WHERE THE COMPANY IS AN INVESTMENT COMPANY

   2. SCHEDULE 2

      BANKING COMPANIES: COMPANIES ACT INDIVIDUAL ACCOUNTS

      1. PART 1

         GENERAL RULES AND FORMATS

      2. PART 2

         ACCOUNTING PRINCIPLES AND RULES

      3. PART 3

         NOTES TO THE ACCOUNTS

      4. PART 4

         INTERPRETATION OF THIS SCHEDULE

   3. SCHEDULE 3

      INSURANCE COMPANIES: COMPANIES ACT INDIVIDUAL ACCOUNTS

      1. PART 1

         GENERAL RULES AND FORMATS

      2. PART 2

         ACCOUNTING PRINCIPLES AND RULES

      3. PART 3

         NOTES TO THE ACCOUNTS

      4. PART 4

         INTERPRETATION OF THIS SCHEDULE

   4. SCHEDULE 4

      INFORMATION ON RELATED UNDERTAKINGS REQUIRED WHETHER PREPARING COMPANIES ACT OR IAS ACCOUNTS

      1. PART 1

         PROVISIONS APPLYING TO ALL COMPANIES

      2. PART 2

         COMPANIES NOT REQUIRED TO PREPARE GROUP ACCOUNTS

      3. PART 3

         COMPANIES REQUIRED TO PREPARE GROUP ACCOUNTS

      4. PART 4

         ADDITIONAL DISCLOSURES FOR BANKING COMPANIES AND GROUPS

      5. PART 5

         INTERPRETATION OF REFERENCES TO “BENEFICIAL INTEREST”

   5. SCHEDULE 5

      INFORMATION ABOUT BENEFITS OF DIRECTORS

      1. PART 1

         PROVISIONS APPLYING TO QUOTED AND UNQUOTED COMPANIES

      2. PART 2

         PROVISIONS APPLYING ONLY TO UNQUOTED COMPANIES

      3. PART 3

         SUPPLEMENTARY PROVISIONS

   6. SCHEDULE 6

      COMPANIES ACT GROUP ACCOUNTS

      1. PART 1

         GENERAL RULES

      2. PART 2

         MODIFICATIONS FOR BANKING GROUPS

      3. PART 3

         MODIFICATIONS FOR INSURANCE GROUPS

   7. SCHEDULE 7

      MATTERS TO BE DEALT WITH IN DIRECTORS’ REPORT

      1. PART 1

         MATTERS OF A GENERAL NATURE

      2. PART 2

         DISCLOSURE REQUIRED BY COMPANY ACQUIRING ITS OWN SHARES ETC.

      3. PART 3

         DISCLOSURE CONCERNING EMPLOYMENT ETC. OF DISABLED PERSONS

      4. PART 4

         EMPLOYEE INVOLVEMENT

      5. PART 5

         POLICY AND PRACTICE ON PAYMENT OF CREDITORS

      6. PART 6

         DISCLOSURE REQUIRED BY CERTAIN PUBLICLY-TRADED COMPANIES

   8. SCHEDULE 8

      QUOTED COMPANIES: DIRECTORS’ REMUNERATION REPORT

      1. PART 1

         INTRODUCTORY

      2. PART 2

         INFORMATION NOT SUBJECT TO AUDIT

      3. PART 3

         INFORMATION SUBJECT TO AUDIT

      4. PART 4

         INTERPRETATION AND SUPPLEMENTARY

   9. SCHEDULE 9

      INTERPRETATION OF TERM “PROVISIONS”

      1. PART 1

         MEANING FOR PURPOSES OF THESE REGULATIONS

      2. PART 2

         MEANING FOR PURPOSES OF PARTS 18 AND 23 OF THE 2006 ACT

   10. SCHEDULE 10

       GENERAL INTERPRETATION