{
  "url": "https://openlegislation.uk/companies-summary-financial-statement-amendment-regulations-2005/regulation-2",
  "json_url": "https://openlegislation.uk/companies-summary-financial-statement-amendment-regulations-2005/regulation-2.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/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "(1) Regulation 2 of the 1995 Regulations (interpretation) is amended as follows.\n(2) In the definition of “full accounts and reports”—\n(a) after “(if any)” insert “, the operating and financial review (if any)”, and\n(b) for “or directors' remuneration report” substitute “, directors' remuneration report or operating and financial review”.\n(3) Omit the definition of “listed public company”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation 2 was amended by article 32(2) of, and paragraphs 1 and 2 in Schedule 2 to, S.I. 2000/3373 and by regulation 2 of S.I. 2002/1780."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/2281/regulation/2",
    "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."
}