# The Companies (Summary Financial Statement) Regulations 1995, Regulation 2: Interpretation


In these Regulations, unless otherwise stated—
“the 1985 Act” means the Companies Act 1985;
“banking company” means a company the directors of which prepare accounts for a financial year in accordance with the special provisions of Part VII of the 1985 Act relating to banking companies;
“EEA State” means a State which is a Contracting Party to the Agreement on the European Economic Area signed at Oporto on 2nd May 1992, as adjusted by the Protocol signed at Brussels on 17th March 1993 and by EEA Council Decision Number 1/95 of 10th March 1995
“entitled persons” means the same as in section 251 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 sent to entitled persons 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;
“insurance company” means a company the directors of which prepare accounts for a financial year in accordance with the special provisions of Part VII of the 1985 Act relating to insurance companies;
“listed public company” means a public company whose shares or debentures, or any class of whose shares or debentures, are listed within the meaning of section 251(1) of the 1985 Act.

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Source: https://www.legislation.gov.uk/uksi/1995/2092/regulation/2 (the official version)
Page: https://openlegislation.uk/companies-summary-financial-statement-regulations-1995/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.