{
  "url": "https://openlegislation.uk/companies-summary-financial-statement-amendment-regulations-northern-ireland-2005",
  "json_url": "https://openlegislation.uk/companies-summary-financial-statement-amendment-regulations-northern-ireland-2005.json",
  "id": "nisr/2005/57",
  "title": "The Companies (Summary Financial Statement) (Amendment) Regulations (Northern Ireland) 2005",
  "short_title": "Companies (Summary Financial Statement) 2005",
  "long_title": "These Regulations amend the Companies (Summary Financial Statement) Regulations (Northern Ireland) 1996 (S.R. 1996 No. 179) following the introduction by the Directors' Remuneration Report Regulations (Northern Ireland) 2005 (S.R. 2005 No. 56) of a requirement that certain companies should produce a directors' remuneration report. Certain of those companies which are permitted under Article 259 of the Companies (Northern Ireland) Order 1986 to produce a Summary Financial Statement will fall within the category of companies required to produce a directors' remuneration report.",
  "citation": "S.R. 2005/57",
  "type": "nisr",
  "year": "2005",
  "number": "57",
  "version": "current",
  "date": "2005-03-01",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/companies-summary-financial-statement-amendment-regulations-northern-ireland-2005/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation, commencement and interpretation",
      "url": "https://openlegislation.uk/companies-summary-financial-statement-amendment-regulations-northern-ireland-2005/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/companies-summary-financial-statement-amendment-regulations-northern-ireland-2005/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Provisions applying to all companies and groups",
      "url": "https://openlegislation.uk/companies-summary-financial-statement-amendment-regulations-northern-ireland-2005/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Form of summary financial statement",
      "url": "https://openlegislation.uk/companies-summary-financial-statement-amendment-regulations-northern-ireland-2005/regulation-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Form and content of summary financial statement of companies and groups other than banking or insurance companies and groups",
      "url": "https://openlegislation.uk/companies-summary-financial-statement-amendment-regulations-northern-ireland-2005/regulation-5",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Form and content of summary financial statement of banking companies and groups",
      "url": "https://openlegislation.uk/companies-summary-financial-statement-amendment-regulations-northern-ireland-2005/regulation-6",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Form and content of summary financial statement of insurance companies and groups",
      "url": "https://openlegislation.uk/companies-summary-financial-statement-amendment-regulations-northern-ireland-2005/regulation-7",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/companies-summary-financial-statement-amendment-regulations-northern-ireland-2005/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/companies-summary-financial-statement-amendment-regulations-northern-ireland-2005/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2008-12-08",
      "size": null,
      "url": "https://openlegislation.uk/companies-summary-financial-statement-amendment-regulations-northern-ireland-2005/pdf/nisr_20050057_en.pdf",
      "source_url": "https://www.legislation.gov.uk/nisr/2005/57/pdfs/nisr_20050057_en.pdf"
    },
    {
      "title": "Explanatory Memorandum",
      "main": false,
      "language": null,
      "date": "2008-12-08",
      "size": null,
      "url": "https://openlegislation.uk/companies-summary-financial-statement-amendment-regulations-northern-ireland-2005/pdf/nisrem_20050057_en.pdf",
      "source_url": "https://www.legislation.gov.uk/nisr/2005/57/pdfs/nisrem_20050057_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/companies-summary-financial-statement-amendment-regulations-northern-ireland-2005/changes.json",
  "changes_made_by": 10,
  "changes_made_by_url": "https://openlegislation.uk/companies-summary-financial-statement-amendment-regulations-northern-ireland-2005/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/companies-summary-financial-statement-amendment-regulations-northern-ireland-2005/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/2005/57",
    "retrieved_at": "2026-10-29T01:54:13.977560+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."
}