{
  "url": "https://openlegislation.uk/companies-summary-financial-statement-amendment-regulations-2005/regulation-11",
  "json_url": "https://openlegislation.uk/companies-summary-financial-statement-amendment-regulations-2005/regulation-11.json",
  "legislation": "uksi/2005/2281",
  "legislation_title": "The Companies (Summary Financial Statement) (Amendment) Regulations 2005",
  "legislation_url": "https://openlegislation.uk/companies-summary-financial-statement-amendment-regulations-2005",
  "path": "regulation/11",
  "kind": "regulation",
  "number": "11",
  "heading": "Companies and groups preparing accounts in accordance with the IAS Regulation",
  "text": "After regulation 10 of the 1995 Regulations insert—\n“10A. The summary financial statement of a company that is required to prepare group accounts and prepares IAS group accounts or, in the case of a company that is not required to prepare group accounts, prepares IAS individual accounts, must be in the form and contain the information required by Schedule 3A to these Regulations, so far as applicable to such a company.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/2281/regulation/11",
    "retrieved_at": "2026-10-29T04:54:02.992266+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."
}