{
  "url": "https://openlegislation.uk/companies-act-1985/schedule-21D/paragraph-6",
  "json_url": "https://openlegislation.uk/companies-act-1985/schedule-21D/paragraph-6.json",
  "legislation": "ukpga/1985/6",
  "legislation_title": "Companies Act 1985",
  "legislation_url": "https://openlegislation.uk/companies-act-1985",
  "path": "schedule/21D/paragraph/6",
  "kind": "paragraph",
  "number": "6",
  "heading": "Interpretation",
  "text": "(1) In this Part of this Schedule—\n“financial period”, in relation to a company, means a period for which the company is required or permitted by its parent law to prepare accounts;\n“parent law”, in relation to a company, means the law of the country in which the company is incorporated;\nand references to disclosure are to public disclosure.\n(2) For the purposes of this Part of this Schedule, the following are accounting documents in relation to a financial period of a company—\n(a) the accounts of the company for the period, including, if it has one or more subsidiaries, any consolidated accounts of the group,\n(b) any annual report of the directors for the period,\n(c) the report of the auditors on the accounts mentioned in paragraph (a) above, and\n(d) any report of the auditors on the report mentioned in paragraph (b) above.",
  "extent": "E+W+S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 21D inserted (1.1.1993) by S.I. 1992/3179, reg. 3, Sch. 2, para.18."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1985/6/schedule/21D/paragraph/6",
    "retrieved_at": "2026-10-29T10:00:40.159612+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}