{
  "url": "https://openlegislation.uk/companies-summary-financial-statement-regulations-1990/schedule-2/paragraph-1",
  "json_url": "https://openlegislation.uk/companies-summary-financial-statement-regulations-1990/schedule-2/paragraph-1.json",
  "legislation": "uksi/1990/515",
  "legislation_title": "The Companies (Summary Financial Statement) Regulations 1990",
  "legislation_url": "https://openlegislation.uk/companies-summary-financial-statement-regulations-1990",
  "path": "schedule/2/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": "Form of summary financial statement",
  "text": "(1) The summary financial statement shall contain the information prescribed by the following paragraphs of this Schedule in the order, and under the headings, of those paragraphs together with any other information necessary to ensure that the summary financial statement is consistent with the full accounts and reports for the financial year in question.\n(2) Where the company is entitled to the exemptions conferred by paragraph 27 of Schedule 9 to the 1985 Act and has relied upon them with respect to the full accounts from which the summary financial statement is to be drawn, the summary financial statement shall state that fact.\n(3) Nothing in this Schedule shall be construed as prohibiting the inclusion in the summary financial statement of any additional information derived from the company’s annual accounts and the directors' report.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Paragraph 27 of Schedule 9 is amended by paragraph 8 of Schedule 7 to the 1989 Act."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1990/515/schedule/2/paragraph/1",
    "retrieved_at": "2026-10-29T15:25:05.085117+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."
}