{
  "url": "https://openlegislation.uk/companies-summary-financial-statement-regulations-1995",
  "json_url": "https://openlegislation.uk/companies-summary-financial-statement-regulations-1995.json",
  "id": "uksi/1995/2092",
  "title": "The Companies (Summary Financial Statement) Regulations 1995",
  "short_title": "Companies (Summary Financial Statement) 1995",
  "long_title": "These Regulations, which come into force on 1st September 1995, replace the Companies (Summary Financial Statement) Regulations 1992 (S.I. 1992/3075) (“the 1992 Regulations”",
  "citation": "S.I. 1995/2092",
  "type": "uksi",
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  "number": "2092",
  "version": "current",
  "date": "1995-08-04",
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      "affecting_title": "The Companies (Summary Financial Statement) Amendment Regulations 2002",
      "affecting_provisions": "reg 5(2)"
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    {
      "type": "added (effect for financial years ending on or after 31.12.2002)",
      "affected_provisions": "Sch 2, para 2A",
      "affecting": "uksi/2002/1780",
      "affecting_title": "The Companies (Summary Financial Statement) Amendment Regulations 2002",
      "affecting_provisions": "reg 6(1)"
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    {
      "type": "rev in pt (effect for financial years ending on or after 31.12.2002)",
      "affected_provisions": "Sch 2, para 3",
      "affecting": "uksi/2002/1780",
      "affecting_title": "The Companies (Summary Financial Statement) Amendment Regulations 2002",
      "affecting_provisions": "reg 6(2)"
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    {
      "type": "added (effect for financial years ending on or after 31.12.2002)",
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      "affecting": "uksi/2002/1780",
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    {
      "type": "added",
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      "affecting": "uksi/2005/2281",
      "affecting_title": "The Companies (Summary Financial Statement) (Amendment) Regulations 2005",
      "affecting_provisions": "reg 14(1), (5)"
    },
    {
      "type": "am",
      "affected_provisions": "Sch 3, para 8",
      "affecting": "uksi/2005/2281",
      "affecting_title": "The Companies (Summary Financial Statement) (Amendment) Regulations 2005",
      "affecting_provisions": "reg 14(1), (7)"
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    {
      "type": "rev",
      "affected_provisions": "Sch 3, para 1",
      "affecting": "uksi/2005/2281",
      "affecting_title": "The Companies (Summary Financial Statement) (Amendment) Regulations 2005",
      "affecting_provisions": "reg 17(b)"
    },
    {
      "type": "rev",
      "affected_provisions": "Sch 3, paras 9–12",
      "affecting": "uksi/2005/2281",
      "affecting_title": "The Companies (Summary Financial Statement) (Amendment) Regulations 2005",
      "affecting_provisions": "reg 17(b)"
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    {
      "type": "added",
      "affected_provisions": "Sch 3A",
      "affecting": "uksi/2005/2281",
      "affecting_title": "The Companies (Summary Financial Statement) (Amendment) Regulations 2005",
      "affecting_provisions": "reg 15, Schedule"
    },
    {
      "type": "rev in pt",
      "affected_provisions": "reg 3",
      "affecting": "uksi/2005/2281",
      "affecting_title": "The Companies (Summary Financial Statement) (Amendment) Regulations 2005",
      "affecting_provisions": "reg 3(1), (2)"
    },
    {
      "type": "am",
      "affected_provisions": "reg 3",
      "affecting": "uksi/2005/2281",
      "affecting_title": "The Companies (Summary Financial Statement) (Amendment) Regulations 2005",
      "affecting_provisions": "reg 3(1), (3)"
    },
    {
      "type": "rev in pt",
      "affected_provisions": "regs 5–10",
      "affecting": "uksi/2005/2281",
      "affecting_title": "The Companies (Summary Financial Statement) (Amendment) Regulations 2005",
      "affecting_provisions": "regs 5(1), (2)(a), 6, 7, 8(1), (2)(b), 9(1), (2)(b), 10(1), (2)(b)"
    },
    {
      "type": "am",
      "affected_provisions": "reg 5",
      "affecting": "uksi/2005/2281",
      "affecting_title": "The Companies (Summary Financial Statement) (Amendment) Regulations 2005",
      "affecting_provisions": "reg 5(1), (2)(b)–(d)"
    },
    {
      "type": "am",
      "affected_provisions": "regs 8–10",
      "affecting": "uksi/2005/2281",
      "affecting_title": "The Companies (Summary Financial Statement) (Amendment) Regulations 2005",
      "affecting_provisions": "regs 8(1), (2)(a), 9(1), (2)(a), 10(1), (2)(a)"
    },
    {
      "type": "added",
      "affected_provisions": "reg 10A",
      "affecting": "uksi/2005/2281",
      "affecting_title": "The Companies (Summary Financial Statement) (Amendment) Regulations 2005",
      "affecting_provisions": "reg 11"
    },
    {
      "type": "rev in pt",
      "affected_provisions": "reg 11",
      "affecting": "uksi/2005/2281",
      "affecting_title": "The Companies (Summary Financial Statement) (Amendment) Regulations 2005",
      "affecting_provisions": "reg 17(a)"
    },
    {
      "type": "am",
      "affected_provisions": "Sch 1, para 1",
      "affecting": "uksi/2005/2281",
      "affecting_title": "The Companies (Summary Financial Statement) (Amendment) Regulations 2005",
      "affecting_provisions": "reg 12(1), (2)"
    },
    {
      "type": "rev",
      "affected_provisions": "Sch 1, para 2",
      "affecting": "uksi/2005/2281",
      "affecting_title": "The Companies (Summary Financial Statement) (Amendment) Regulations 2005",
      "affecting_provisions": "reg 12(1), (3)"
    },
    {
      "type": "rev in pt",
      "affected_provisions": "Sch 1, para 3",
      "affecting": "uksi/2005/2281",
      "affecting_title": "The Companies (Summary Financial Statement) (Amendment) Regulations 2005",
      "affecting_provisions": "reg 12(1), (4)"
    },
    {
      "type": "added",
      "affected_provisions": "Sch 1, para 3A",
      "affecting": "uksi/2005/2281",
      "affecting_title": "The Companies (Summary Financial Statement) (Amendment) Regulations 2005",
      "affecting_provisions": "reg 12(1), (5)"
    },
    {
      "type": "am",
      "affected_provisions": "Sch 1, para 4",
      "affecting": "uksi/2005/2281",
      "affecting_title": "The Companies (Summary Financial Statement) (Amendment) Regulations 2005",
      "affecting_provisions": "reg 12(1), (6)"
    },
    {
      "type": "am",
      "affected_provisions": "Sch 1, para 7",
      "affecting": "uksi/2005/2281",
      "affecting_title": "The Companies (Summary Financial Statement) (Amendment) Regulations 2005",
      "affecting_provisions": "reg 12(1), (7)"
    },
    {
      "type": "am",
      "affected_provisions": "Sch 2, para 1",
      "affecting": "uksi/2005/2281",
      "affecting_title": "The Companies (Summary Financial Statement) (Amendment) Regulations 2005",
      "affecting_provisions": "reg 13(1), (2)"
    },
    {
      "type": "rev",
      "affected_provisions": "Sch 2, para 2",
      "affecting": "uksi/2005/2281",
      "affecting_title": "The Companies (Summary Financial Statement) (Amendment) Regulations 2005",
      "affecting_provisions": "reg 13(1), (3)"
    },
    {
      "type": "rev in pt",
      "affected_provisions": "Sch 2, para 3",
      "affecting": "uksi/2005/2281",
      "affecting_title": "The Companies (Summary Financial Statement) (Amendment) Regulations 2005",
      "affecting_provisions": "reg 13(1), (4)"
    },
    {
      "type": "added",
      "affected_provisions": "Sch 2, para 3A",
      "affecting": "uksi/2005/2281",
      "affecting_title": "The Companies (Summary Financial Statement) (Amendment) Regulations 2005",
      "affecting_provisions": "reg 13(1), (5)"
    },
    {
      "type": "am",
      "affected_provisions": "Sch 2, para 4",
      "affecting": "uksi/2005/2281",
      "affecting_title": "The Companies (Summary Financial Statement) (Amendment) Regulations 2005",
      "affecting_provisions": "reg 13(1), (6)"
    },
    {
      "type": "am",
      "affected_provisions": "Sch 2, para 7",
      "affecting": "uksi/2005/2281",
      "affecting_title": "The Companies (Summary Financial Statement) (Amendment) Regulations 2005",
      "affecting_provisions": "reg 13(1), (7)"
    },
    {
      "type": "am",
      "affected_provisions": "Sch 3, para 2",
      "affecting": "uksi/2005/2281",
      "affecting_title": "The Companies (Summary Financial Statement) (Amendment) Regulations 2005",
      "affecting_provisions": "reg 14(1), (2)"
    },
    {
      "type": "rev",
      "affected_provisions": "Sch 3, para 3",
      "affecting": "uksi/2005/2281",
      "affecting_title": "The Companies (Summary Financial Statement) (Amendment) Regulations 2005",
      "affecting_provisions": "reg 14(1), (3)"
    },
    {
      "type": "rev in pt",
      "affected_provisions": "Sch 3, para 4",
      "affecting": "uksi/2005/2281",
      "affecting_title": "The Companies (Summary Financial Statement) (Amendment) Regulations 2005",
      "affecting_provisions": "reg 14(1), (4)"
    },
    {
      "type": "am",
      "affected_provisions": "reg 2 defn(s)",
      "affecting": "uksi/2005/2281",
      "affecting_title": "The Companies (Summary Financial Statement) (Amendment) Regulations 2005",
      "affecting_provisions": "reg 2(1), (2)"
    },
    {
      "type": "rev",
      "affected_provisions": "reg 2 defn(s)",
      "affecting": "uksi/2005/2281",
      "affecting_title": "The Companies (Summary Financial Statement) (Amendment) Regulations 2005",
      "affecting_provisions": "reg 2(1), (3)"
    },
    {
      "type": "rev in pt",
      "affected_provisions": "reg 4",
      "affecting": "uksi/2005/2281",
      "affecting_title": "The Companies (Summary Financial Statement) (Amendment) Regulations 2005",
      "affecting_provisions": "regs 4, 16"
    },
    {
      "type": "am",
      "affected_provisions": "Sch 3, para 5",
      "affecting": "uksi/2005/2281",
      "affecting_title": "The Companies (Summary Financial Statement) (Amendment) Regulations 2005",
      "affecting_provisions": "reg 14(1), (6)"
    },
    {
      "type": "words omitted",
      "affected_provisions": "Sch. 3 para. 2(2)",
      "affecting": "uksi/2005/3442",
      "affecting_title": "The Companies Act 1985 (Operating and Financial Review) (Repeal) Regulations 2005",
      "affecting_provisions": "Sch. 2 para. 2(6)"
    },
    {
      "type": "omitted",
      "affected_provisions": "reg. 5(1)(bb)",
      "affecting": "uksi/2005/3442",
      "affecting_title": "The Companies Act 1985 (Operating and Financial Review) (Repeal) Regulations 2005",
      "affecting_provisions": "Sch. 2 para. 2(3)(b)"
    },
    {
      "type": "words omitted",
      "affected_provisions": "reg. 5(1)(b)",
      "affecting": "uksi/2005/3442",
      "affecting_title": "The Companies Act 1985 (Operating and Financial Review) (Repeal) Regulations 2005",
      "affecting_provisions": "Sch. 2 para. 2(3)(a)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 2",
      "affecting": "uksi/2005/3442",
      "affecting_title": "The Companies Act 1985 (Operating and Financial Review) (Repeal) Regulations 2005",
      "affecting_provisions": "Sch. 2 para. 2(2)(b)"
    },
    {
      "type": "words omitted",
      "affected_provisions": "reg. 2",
      "affecting": "uksi/2005/3442",
      "affecting_title": "The Companies Act 1985 (Operating and Financial Review) (Repeal) Regulations 2005",
      "affecting_provisions": "Sch. 2 para. 2(2)(a)"
    },
    {
      "type": "words omitted",
      "affected_provisions": "reg. 5(1)(e)(i)",
      "affecting": "uksi/2005/3442",
      "affecting_title": "The Companies Act 1985 (Operating and Financial Review) (Repeal) Regulations 2005",
      "affecting_provisions": "Sch. 2 para. 2(3)(c)"
    },
    {
      "type": "words omitted",
      "affected_provisions": "Sch. 1 para. 1(2)",
      "affecting": "uksi/2005/3442",
      "affecting_title": "The Companies Act 1985 (Operating and Financial Review) (Repeal) Regulations 2005",
      "affecting_provisions": "Sch. 2 para. 2(4)"
    },
    {
      "type": "words omitted",
      "affected_provisions": "Sch. 2 para. 1(2)",
      "affecting": "uksi/2005/3442",
      "affecting_title": "The Companies Act 1985 (Operating and Financial Review) (Repeal) Regulations 2005",
      "affecting_provisions": "Sch. 2 para. 2(5)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 2(1)",
      "affecting": "uksi/2007/732",
      "affecting_title": "The Companies (EEA State) Regulations 2007",
      "affecting_provisions": "reg. 5"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1985/6",
      "title": "Companies Act 1985",
      "url": "https://openlegislation.uk/companies-act-1985",
      "provisions": [
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        "section/251"
      ]
    }
  ],
  "changes_made_to": 67,
  "changes_made_to_url": "https://openlegislation.uk/companies-summary-financial-statement-regulations-1995/changes.json",
  "changes_made_by": 2,
  "changes_made_by_url": "https://openlegislation.uk/companies-summary-financial-statement-regulations-1995/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/companies-summary-financial-statement-regulations-1995/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/2092",
    "retrieved_at": "2026-10-29T13:03:57.610859+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."
}