Section 81A Accounting information to be included in reports under sections 80, 80A(2)(b) and 81F1F4
United Kingdom
In this section “accounting information” means—
a balance sheet that, in the opinion of the person making the report, gives a true and fair view of the state of affairs of the bank or resolution company as at the reporting date, and
a profit and loss account that, in the opinion of the person making the report, gives a true and fair view of the profit or loss of the bank or resolution company for the reporting period.
In this section—
“reporting period” means the period to which the report relates, and
“reporting date” means the last day of the reporting period.
Annotations
Textual amendments
- F1
S. 81A inserted (1.1.2015) by Financial Services Act 2012 (c. 21), ss. 99(2), 122(3) (with Sch. 20); S.I. 2014/3323, art. 2
- F2
Words in s. 81A(1) substituted (31.12.2014) by Financial Services (Banking Reform) Act 2013 (c. 33), s. 148(5), Sch. 2 para. 26(a); S.I. 2014/3160, art. 2(1)(b)
- F3
Words in s. 81A substituted (1.1.2015) by The Bank Recovery and Resolution Order 2014 (S.I. 2014/3329), arts. 1(2), 88
- F4
Words in s. 81A heading substituted (31.12.2014) by Financial Services (Banking Reform) Act 2013 (c. 33), s. 148(5), Sch. 2 para. 26(b); S.I. 2014/3160, art. 2(1)(b)
Notes on Part 1
Modifications
- C1
Pt. 1 restricted (7.1.2010) by Banking Act 2009 (Exclusion of Insurers) Order 2010 (S.I. 2010/35), arts. 1, 2
- C2
Pt. 1: power to amend conferred (1.3.2014) by Financial Services (Banking Reform) Act 2013 (c. 33), ss. 17(3)(f), 148(5); S.I. 2014/377, art. 2(1)(b), Sch. Pt. 2
Notes on Chapter 3
Textual amendments
- F1
Pt. 1 Ch. 3 formed from ss. 4-83 (1.1.2015) by The Bank Recovery and Resolution Order 2014 (S.I. 2014/3329), arts. 1(2), 7