# The Companies (Summary Financial Statement) Regulations 1990, Regulation 2: Interpretation


In these Regulations, unless otherwise stated:
“the 1985 Act” means the Companies Act 1985 as amended by the Companies Act 1989;
“the 1989 Act” means the Companies Act 1989;
“a listed public company” means a public company whose shares, or any class of whose shares, are listed within the meaning of section 251(1) of the 1985 Act;
“full accounts and reports” means a company’s annual accounts, the directors' report and the auditors' report on those accounts required to be circulated to members under section 238(1) of the 1985 Act and “full” in relation to any balance sheet, profit and loss account, group accounts or directors' report means any such document comprised in the full accounts and reports.

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Source: https://www.legislation.gov.uk/uksi/1990/515/regulation/2 (the official version)
Page: https://openlegislation.uk/companies-summary-financial-statement-regulations-1990/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.