Paragraph 2 The Companies (Summary Financial Statement) Regulations 1995
The Companies (Summary Financial Statement) Regulations 1995f1 are amended as follows.
In regulation 2 (interpretation)f2, in the definition of “full accounts and reports”—
omit “, the operating and financial review (if any)”, and
for “, directors' remuneration report or operating and financial review” substitute “or directors' remuneration report”.
In regulation 5(1) (consultation by notice)f3—
in sub-paragraph (b), omit “or (in the case of a quoted company) the operating and financial review for that year”;
omit sub-paragraph (bb);
in sub-paragraph (e)(i), omit “or operating and financial review” and “or review”.
In paragraph 1(2) of Schedule 1 (form and content of summary financial statement of non-banking or insurance companies and groups)f4, omit “, the operating and financial review (if any)”.
In paragraph 1(2) of Schedule 2 (form and content of summary financial statement of banking companies and groups)f5, omit “, the operating and financial review (if any)”.
In paragraph 2(2) of Schedule 3 (form and content of summary financial statement of insurance companies and groups)f6, omit “, the operating and financial review (if any)”.
Annotations
Footnotes
- f1
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S.I. 1995/2092, as amended by S.I. 2000/3373, by S.I. 2002/1780, and by S.I. 2005/2281.
- f2
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Regulation 2 was amended by regulation 2 of S.I. 2005/2281.
- f3
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Regulation 5 was amended by regulation 5 of S.I. 2005/2281.
- f4
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Paragraph 1(2) of Schedule 1 was amended by regulation 12(2) of S.I. 2005/2281.
- f5
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Paragraph 1(2) of Schedule 2 was amended by regulation 13(2) of S.I. 2005/2281.
- f6
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Paragraph 2(2) of Schedule 3 was amended by regulation 14(2) of S.I. 2005/2281.